Kerala High Court
The Commissioner Of Income Tax vs M/S. Kerala Infrastructure Investment ... on 5 September, 2013
Author: Thottathil B.Radhakrishnan
Bench: Thottathil B.Radhakrishnan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN
&
THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
TUESDAY, THE 1ST DAY OF SEPTEMBER 2015/10TH BHADRA, 1937
ITA.No. 84 of 2014 ()
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AGAINST THE ORDER/JUDGMENT IN ITA 283/COCH/2013 of
I.T.A.TRIBUNAL,COCHIN BENCH DATED 05-09-2013
APPELLANT(S)/APPELLANT/RESPONDENT/REVENUE:
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THE COMMISSIONER OF INCOME TAX
THIRUVANANTHAPURA.
BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC FOR INCOME TAX DEPT.
RESPONDENT(S)/RESONDENT/APPELLANT/ASSESSEE:
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M/S. KERALA INFRASTRUCTURE INVESTMENT FUND BOARD
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.
R BY ADV. DR.ANITHA SUMANTH
R BY ADV. SRI.LIJU.V.STEPHEN
R BY ADV. SMT.INDU SUSAN JACOB
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
01-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA NO.84/14
APPENDIX
APPELLANT'S ANNEXURES :
A : COPY OF ORDER U/S.143(3) OF THE ASST.COMMISSIONER OF
INCOME TAX, CIRCLE 1(2), TRIVANDRUM DATED 03.11.2011.
B : COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)
DATED 14.02.2013.
C : COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 05.09.2013.
//TRUE COPY//
PA TO JUDGE.
jg
THOTTATHIL B.RADHAKRISHNAN &
ANU SIVARAMAN, JJ.
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I.T.Appeal No.84 of 2014
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Dated this the 1st day of September, 2015.
J U D G M E N T
Thottathil B.Radhakrishnan, J.
The connected appeal (ITA No.26 of 2014) arising from the same order of the Income Tax Appellate Tribunal has already been dismissed by this Court as per judgment dated 04.04.2014. Following that judgment, this appeal is only to be dismissed. Hence, this appeal is dismissed.
(THOTTATHIL B.RADHAKRISHNAN, JUDGE) (ANU SIVARAMAN, JUDGE) jg