Kerala High Court
The Commissioner Of Income Tax vs Kitex Garments Ltd on 5 December, 2019
Author: T.V. Anilkumar
Bench: C.K.Abdul Rehim, T.V.Anilkumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019/14TH AGRAHAYANA, 1941
ITA.No.58 OF 2009
AGAINST THE ORDER IN ITA NOS.798&799/2007 OF I.T.A.TRIBUNAL,COCHIN
BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX,
COCHIN.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
KITEX GARMENTS LTD.,KIZHAKKAMBALAM
KIZHAKKAMBALAM.
BY ADV. SRI.A.KUMAR
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019
ALONG WITH ITA.NO.1021/2009 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:2:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.472 OF 2009
AGAINST THE ORDER DATED 29-11-2006 IN ITA NO.124/2004 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX,
THRISSUR.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
THE CATHOLIC SYRIAN BANK LTD.,
THRISSUR.
BY ADVS. SRI.K.P.ABDUL AZEES
SMT.P.ANITHA
SMT.R.S.GEETHA
SRI.V.B.UNNIRAJ
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
05-12-2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:3:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.641 OF 2009
AGAINST THE ORDER IN ITA NO.802/2007 OF I.T.A.TRIBUNAL,COCHIN
BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX,
KOZHIKODE
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
P.T.RAMANUJAN, KALLAI, CALICUT.
PARTNER,M/S.KERALA SAW MILLS, KALLAI,CALICUT.
BY ADV. SRI.R.K.MURALEEDHARAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:4:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.1021 OF 2009
AGAINST THE ORDER DATED 28.07.2006 IN ITA NO.880/2004 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX,
THRISSUR.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
THE CATHOLIC SYRIAN BANK,
THRISSUR.
R1 BY ADVS. SRI.JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:5:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.254 OF 2012
AGAINST THE ORDER DATED 22.06.2012 IN ITA NO.723/2010 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX-II,
COCHIN
BY ADVS.SRI. P.N.RAVINDRANATHA MENON
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
SHRI. V. NANDAKUMAR
NO.51, VALLTHOL HOUSE, M.K.K.NAIR NAGAR,
TRIPUNITHURA, ERNAKULAM. 682 301.
BY ADVS. SRI.ANIL D. NAIR
SMT.ROSIE ATHULYA JOSEPH
SMT.C.S.SULEKHA BEEVI
SRI.R.SREEJITH
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:6:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.45 OF 2014
AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.352/2013 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX,
KOZHIKODE
BY ADVS.SRI.P.K. RAVINDRANAHA MENON (SR)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S KERALA TRANSPORT COMPANY, KTC BUILDING
YMCA ROAD, KOZHIKODE.
BY ADV. SMT.DIVYA RAVINDRAN
SRI.V.P.NARAYANAN
SRI.T.M.SREEDHARAN SR.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:7:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.60 OF 2014
AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.353/2013 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX,
KOZHIKODE
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S KERALA TRANSPORT COMPANY
KTC BUILDING,YMCA ROAD,KOZHIKODE
BY ADVS. SMT.DIVYA RAVINDRAN
SRI.V.P.NARAYANAN
SRI.T.M.SREEDHARAN SR.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:8:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.40 OF 2016
AGAINST THE ORDER DATED 21-11-2014 IN ITA NOS.324/2014 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX,
TRICHUR.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
THE CATHOLIC SYRIAN BANK LTD., ST.MARY'S COLLEGE
ROAD, THRISSUR
ST.MARY'S COLLEGE ROAD,THRISSUR.680 020.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:9:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.82 OF 2016
AGAINST THE ORDER DATED 12-01-2016 IN ITA NO.50/2015 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE COMMISSIONER OF INCOME TAX,
KOTTAYAM.
BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S.KONCHERRY COIR FACTORIES,
MAYITHARA, CHERETHALA, ALAPPUZHA DISTRICT.
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.RAJA KANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:10:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.104 OF 2016
AGAINST THE ORDER DATED 04-01-2016 IN ITA NO.256/2014 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE PRINCIPAL,
COMMISSIONER OF INCOME TAX, KOTTAYAM.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/APPELLANT:
SMT.ANCY G.VALY,
PROPRIETOR, SUPREME RUBBER COMPANY, KOORALY P.O.,
PONKUNNAM, KOTTAYAM-686 522.
BY ADV. SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.GOVIND VIJAYAKUMARAN NAIR
SRI.HARAN THOMAS GEORGE
SRI.JOSEPH MARKOSE SR.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:11:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.16 OF 2017
AGAINST THE ORDER DATED 26.09.2016 IN ITA NO.3/2016 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/ RESPONDENT/ RESPONDENT/ REVENUE:
THE PRINCIPAL COMMISSIONER OF INCOME TAX,
KOTTAYAM
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
SHRI.S.NAGARAJA REDDIAR,
LAKSHMI SADANAM, MULLACKAL,ALAPPUZHA
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.RAJA KANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:12:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.35 OF 2017
AGAINST THE ORDER DATED 16-11-2016 IN ITA NO.219/2016 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT/RESPONDENT/ REVENUE:
THE PRINCIPAL COMMISSIONER OF INCOME TAX
KOCHI - I, KOCHI, CENTRAL REVENUE BUILDING,I.S
PRESS ROAD, KOCHI - 682 018
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ RESPONDENT/APPELLANT/ASSESSEE:
M/S.CREAMPACKS (P) LTD.,
28/3030, CHERUPARAMBATH ROAD,
ELAMKULAM,KADAVANTHRA, KOCHI - 682 020.
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SMT.S.PARVATHI
SRI.RAJA KANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:13:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.31 OF 2018
AGAINST THE ORDER DATED 16-11-2017 IN ITA NO.553/2015 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX,
KOTTAYAM.
BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S. MALAYALA MANORAMA CO. LTD.,
K.K.ROAD, KOTTAYAM.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.GOPINATHA MENON P
SRI.K. JOHN MATHAI
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.RAJAKANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:14:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.33 OF 2018
AGAINST THE ORDER DATED 16.11.2017 IN ITA NO.554/2015 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX
KOTTAYAM.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S. MALAYALA MANORAMA CO.LTD.
K.K.ROAD, KOTTAYAM.
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019
ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:15:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.147 OF 2019
AGAINST THE ORDER DATED 04.01.2018 IN ITA NO.131/2017 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/ RESPONDENT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX,
KOCHI-1, KOCHI, INCOME TAX OFFICERS, CENTRAL
REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018.
BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ APPELLANT:
M/S.KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT.
LTD.,KHDP HOUSE,MUNNAR-685612,KERALA.
BY ADVS. SRI.JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.VIPIN ANTO H.M.
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:16:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.188 OF 2019
AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.164/2017 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX
KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, KOCHI-682 018.
BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ APPELLANT:
KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT.LTD.
KHDP HOUSE, MUNNAR-685612, KERALA.
BY ADVS. SRI.JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.VIPIN ANTO H.M.
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:17:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.189 OF 2019
AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.163/2017 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX
KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, KOCHI-682 018.
BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ APPELLANT:
M/S. KANNAN DEVAN HILLS PLANTATIONS COMPANY PRIVATE
LIMITED, KHDP HOUSE, MUNNAR-685 612, KERALA
BY ADVS. SRI.JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.VIPIN ANTO H.M.
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:18:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.195 OF 2019
AGAINST THE ORDER DATED 28-02-2018 IN ITA NO.3/2017 OF
I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX
KOCHI-I, KOCHI, INCOME TAX OFFICES, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, KOCHI - 682 018.
BY ADVS.SRI.P.K. RAVINDRANATHA MENON (SR.)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S.SUD CHEMIE INDIA PVT.LTD,
EDAYAR INDUSTRIAL DEVELOPMENT AREA, BINAMIPURAM,
EDAYAR - 683 502, EDAYAR - 683 502.
BY ADVS. SRI.JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.VIPIN ANTO H.M.
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-
2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 &
connected cases
-:19:-
C.K.ABDUL REHIM
&
T.V. ANILKUMAR ,JJ.
======================
I.T.A. Nos.58, 472, 641, 1021 of 2009,254 of 2012,
45, 60 of 2014, 40, 82, 104 of 2016, 16, 35 of 2017,
31, 33 of 2018, 147, 188, 189 & 195 of 2019
------------------- ----------------------------
Dated this the 5th day of December, 2019
COMMON JUDGMENT
C.K.ABDUL REHIM, J.
Learned Standing for Government of India (Taxes) seeks withdrawal of the above appeals based on the revised litigation policy formulated by the Central Board of Direct Taxes(CBDT).
2. Permission is granted. The above Income Tax Appeals are hereby dismissed as withdrawn.
The Registry is directed to make refund of the court fee to the appellant, to the extent permissible under law.
Sd/-
C.K.ABDUL REHIM,JUDGE Sd/-
T.V. ANILKUMAR,JUDGE DST //True copy// PA.To Judge