Kerala High Court
City Centre Builders & Developers vs Income Tax Appellate Tribunal on 29 December, 2006
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 2ND DAY OF JUNE 2016/12TH JYAISHTA, 1938
WP(C).No. 7668 of 2016 (G)
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PETITIONER :
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CITY CENTRE BUILDERS & DEVELOPERS,
CITY CENTRE, ROUND WEST,THRISSUR -680 001
REPRESENTED BY ITS AUTHORIZED SIGNATORY
MR. C.A.SALEEM.
BY ADVS.SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMT.G.MINI
SRI.P.S.SREE PRASAD
SRI.JACOB JOHN (TRIVANDRUM)
RESPONDENT(S):
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1. INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH, KAKKANAD 682 030
2. COMMISSIONER OF INCOME TAX,
ERNAKULAM- 682 017
3. DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE 2(1), THRISSUR -680 001
R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 02-06-2016, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
sts
WP(C).No. 7668 of 2016 (G)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29-12-2006
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 22-10-1997
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 15/05/2009 IN ITA NO.907/COCH/2007
EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 04-01-2011 IN ITA NO.420/09
EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED IN REMAND
PROCEEDINGS DATED 28/03/2013
EXHIBIT P6 TRUE COPY OF THE ORDER PASSED BY CIT (APPEALS) DATED
16/10/2014
EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF CROSS OBJECTION DATED
27/04/2015
EXHIBIT P8 TRUE COPY OF THE ORDER OF THE ITAT IN ITA NO.72/COCH/2015 AND
CROSS OBJECTION NO .09/COCH/2015 DATED 22/01/2016
RESPONDENT(S)' EXHIBITS: NIL
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/TRUE COPY/
P.A.TO JUDGE
sts
A.M. SHAFFIQUE, J.
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W.P.(C) No. 7668 of 2016
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Dated this the 2nd day of June, 2016
JUDGMENT
The petitioner challenges Ext.P8 to the extent that the cross objection filed by the petitioner has been dismissed as infructuous.
2. Heard the learned counsel for the petitioner and the learned standing counsel appearing for the respondent.
3. Cross objection is filed under Section 253(4) of the Income Tax Act. When a cross objection is filed in an appeal, it has to be treated as an independent appeal and has to be decided irrespective of the fact as to whether the appeal filed by the department has been dismissed on whatever grounds. There is no doubt about the above proposition. The appellate authority was therefore not justified in rejecting the cross objection as infructuous.
Hence, this writ petition is allowed. Ext.P8 to the extent of dismissing the cross objection is set aside. There will be a W.P.(C) No. 7668 of 2016 -2- direction to the first respondent to consider the cross objection No.09/Coch/2015 filed by the petitioner and final order shall be passed after hearing the petitioner within a period of three months from the date of receipt of a copy of this judgment.
It is made clear that the interim order dated 4.4.2016 in I.A.No.4607 of 2016 shall continue until the disposal of the cross objection.
Sd/-
A.M. SHAFFIQUE JUDGE Scl/3.06.2016