Kerala High Court
The Commissioner Of Income Tax vs M/S.Tata Ceramics Ltd on 26 February, 2008
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
FRIDAY, THE 8TH DAY OF JUNE 2018 / 18TH JYAISHTA, 1940
ITA.No. 1377 of 2009
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AGAINST THE ORDER IN ITA 644/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED
26-02-2008
APPELLANT(S)/APPELLANT/APPELLANT:
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THE COMMISSIONER OF INCOME TAX,
COCHIN.
BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL,
GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S)/RESPONDENT:
--------------------------
M/S.TATA CERAMICS LTD.,KOCHI.
R BY ADV. SRI.E.K.NANDAKUMAR
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08-06-2018,
ALONG WITH ITA NO. 1393/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA NO. 1377/2009 ::2::
APPENDIX
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APPELLANT'S ANNEXURES:
ANNEXURE A: COPY OF ORDER UNDER SECTION 143(3) R.W.S 147 DATED 21.03.2002
FOR THE ASSESSMENT YEAR 1996-97
ANNEXURE B: COPY OF ORDER DATED 11.03.2005 OF THE COMMISSIONER OF
INCOME TAX (APPEALS)
ANNEXURE C: COPY OF THE ORDER DT 26.02.2008 OF THE INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH IN ITA NO 644/COCH/2005
ANNEXURE D: COPY OF INSTRUCTION NO. 2/05 DT 24.10.2005
RESPONDENTS ANNEXURES: NIL
TRUE COPY
P.A TO JUDGE
jma
K. VINOD CHANDRAN & ASHOK MENON, JJ
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I.T Appeal Nos. 1377 of 2009 &
1393 of 2009
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Dated this the 08th day of June, 2018
JUDGMENT
Vinod Chandran, J The question arises as to whether the assessee was entitled to claim the benefit under Section 35AB of the Income Tax Act, 1961 which according to the Department could be claimed only from the commencement of the business. However, the questions of law raised is on the question of applicability of the monitory limit, in filing appeals; when the subject matter of the questions of law raised have a cascading effect in the general application of the Income Tax Act and the question also is one which arises periodically in the case of other assessees too. This is so since the Tribunal relied on a Circular to ITA Nos.1377/2009 & 1393/2009 ::2::
reject the appeals without consideration on merits. The questions of law framed are as follows:
b