Kerala High Court
Us Technology Resources Pvt vs The Commissioner Of Income Tax on 13 December, 2018
Bench: K.Vinod Chandran, Ashok Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
THURSDAY ,THE 13TH DAY OF DECEMBER 2018 / 22ND AGRAHAYANA,
1940
ITA.No. 79 of 2018
AGAINST THE ORDER/JUDGMENT IN ITA 134/2016 of
I.T.A.TRIBUNAL,COCHIN BENCH DATED 23-05-2018
APPELLANT/S:
US TECHNOLOGY RESOURCES PVT., LTD.
721,NILA, TECHNOPARK CAMPUS, KARIAVATTOM,
TRIVANDRUM-695581, REPRESENTED BY ITS DIRECTOR,
MR.SAJISH KOCHATTIL.
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.JOSON MANAVALAN
SRI.K.JOHN MATHAI
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.P.GOPINATH
RESPONDENT/S:
THE COMMISSIONER OF INCOME TAX
AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-
695003.
OTHER PRESENT:
SRI CHRISTOPHER ABRAHAM SC
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON
13.12.2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
ITA No.79/2018
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J U D G M E N T
Vinod Chandran, J The very same issue arose in another assessment year between the identical appellant and the respondent. The said decision is reported in (2018) 407 ITR 327(Ker)[US Technology Resources (Pvt.)Ltd. v. Commissioner of Income-Tax]. In such circumstances, the questions of law raised are answered in favour of the assessee and against the revenue. IT appeal is allowed setting aside the order of the Tribunal to that extent.
Sd/-
K. Vinod Chandran, Judge Sd/-
Ashok Menon,
jma Judge
ITA No.79/2018
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APPENDIX
PETITIONER'S/S EXHIBITS:
ANNEXURE A THE TRUE COPY OF THE ORDER DATED 20.3.2015 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM, UNDER SECTION 143(3) READ WITH SECTION 92 CA OF THE ACT, FOR THE A.Y 2011-12.
ANNEXURE B THE TRUE COPY OF THE DIRECTIONS DATED 28.12.2015 ISSUED BY THE DRP UNDER SECTION 144C(5) OF THE ACT.
ANNEXURE C THE TRUE COPY OF THE ORDER DATED 28.1.2016 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM UNDER SECTION 143(3) READ WITH SECTION 92CA READ WITH SECTION 144C OF THE ACT, FOR THE A.Y. 2011-12.
ANNEXURE D THE THE TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 22.3.2016 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH FOR THE A.Y.2011-12. ANNEXURE E THE TRUE COPY OF THE ORDER DATED 23.5.2018 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.134/COCH/2016.
ANNEXURE F THE TRUE COPY OF THE JUDGMENT DATED 9.8.2018 PASSED BY THIS HON'BLE COURT IN I.T.A NO.38/2014 AND CONNECTED APPEALS.