Case LawHigh Court › Wp(C)/6349/2017 Of M/S.cochin Frozen Foo...

Wp(C)/6349/2017 Of M/S.cochin Frozen Food v. Agricultural Income Tax & Commercial Tax Officer

High Court 21 May 2024 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/6349/2017 Of M/S.cochin Frozen Food v. Agricultural Income Tax & Commercial Tax Officer
Date of order
21 May 2024
Assessment year(s)
Outcome
Dismissed

Case summary

In Wp(C)/6349/2017 Of M/S.cochin Frozen Food v. Agricultural Income Tax & Commercial Tax Officer, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 21 DAY OF MAY 2024 / 31ST VAISAKHA, 1946WP(C) NO. 6343 OF 2017 PETITIONER: K.G.SULOCHANAPROPRITRIX, COCHIN FROZEN FOODS, ARROR. BY ADVS. SRI.AJI V.DEVSMT.O.A.NURIYA RESPONDENTS: 1AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICERKUTHIYATHODE, ALAPPUZHA-688 524.KUTHIYATHODE, ALAPPUZHA-688 524. 2DEPUTY COMMISSIONER COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM, KOLLAM-691 002.COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM, KOLLAM-691 002. 3INSPECTING ASSISTANT COMMISSIONERCOMMERCIAL TAXES, ALAPPUZHA-688 001. BY ADV. SMT. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.05.2024, ALONG WITH WP(C).6349/2017, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C) Nos.6343 and 6349 of 2017 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 21 DAY OF MAY 2024 / 31ST VAISAKHA, 1946WP(C) NO. 6349 OF 2017 PETITIONER: M/S.COCHIN FROZEN FOODEXPORTS [P] LTD, AROOR REPRESENTED BY ITS MANAGING DIRECTOR SRI. K. PRABHAKARAN. BY ADVS. SRI.AJI V.DEVSMT.O.A.NURIYA RESPONDENTS: 1AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICERKUTHIYATHODE, ALAPPUZHA – 688 524.KUTHIYATHODE, ALAPPUZHA – 688 524. 2DEPUTY COMMISSIONER COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM,KOLLAM – 691 002.COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM,KOLLAM – 691 002. 3INSPECTING ASSISTANT COMMISSIONERCOMMERCIAL TAXES, ALAPPUZHA - 688 001.COMMERCIAL TAXES, ALAPPUZHA - 688 001. BY ADV. SMT. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 21.05.2024, ALONG WITH WP(C).6343/2017, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: J U D G M E N T [WP(C) Nos.6343 and 6349 of 2017] When these writ petitions are taken up for considerationtoday, learned counsel appearing for the petitioners in thesecases would submit that these writ petitions have becomeinfructuous. Accordingly, these Writ Petitions will stand dismissed asinfructuous. Sd/-GOPINATH P. JUDGE ats
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