E N GOPAKUMAR vs. COMMISSIONER OF INCOME TAX

ITA/31/2016HC KeralaKLHC01026830201603 October 2016Author: HONOURABLE MRS. JUSTICE ANU SIVARAMAN,HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN9 pages
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What did the High Court hold?

The provided text does not contain the findings or reasoning of the High Court of Kerala on any specific issue. It only records the date of hearing and the delivery of the judgment. Therefore, what the Tribunal decided, the reasoning, the ratio decidendi, and any operative directions are not available in this excerpt. No issue was expressly left undecided as the outcome of the appeal is not detailed.

What were the facts?

This matter concerns Income Tax Appeal No. 31 of 2016 filed before the High Court of Kerala. The appeal is against an order passed by the Income Tax Appellate Tribunal, Cochin Bench, in ITA No. 434/Coch/2014. The appellant is E.N. Gopakumar, and the respondent is the Commissioner of Income Tax (Central), Ernakulam. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this High Court appeal involves a prior order from the Income Tax Appellate Tribunal.

What were the issues?

The High Court of Kerala was to decide the appeal filed by E.N. Gopakumar against the order of the Income Tax Appellate Tribunal, Cochin Bench. The specific questions of law or mixed law and fact that the Tribunal had to decide, and the arguments presented by the assessee and the revenue before the High Court, are not detailed in the provided excerpt. The text only indicates that the appeal was heard and a judgment was delivered on October 3, 2016. Therefore, the specific issues and contentions are not recorded.

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 3RD DAY OF OCTOBER 2016/11TH ASWINA, 1938 ITA.No. 31 of 2016 () ---------------------- ITA. NO.434/COCH/2014 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH. ...... APPELLANT/RESPONDENT IN ITA: --------------------------------------------------- E.N. GOPAKUMAR,

EDATHIPARAMBIL HOUSE, PALISSERY, ANNAMANADA P.O., THRISSUR -680 741. BY ADV. SRI.O.K.NARAYANAN RESPONDENT/APPELLANT IN ITA: ---------------------------------------------------

COMMISSIONER OF INCOME TAX (CENTRAL), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI -682 018. BY SRI.P.K.R.MENON, SENIOR SC, ADV. SRI.JOSE JOSEPH, SC.

THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 03-10-2016, ALONG WITH I.T.A. NO. 38 OF 2016 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

ITA.No. 31 of 2016

Appendix — schedule of exhibits
APPENDIX PETITIONER'S ANNEXURES:- ANNEXURE A COPY OF THE ASSESSMENT ORDER DATED 30/12/2011 U/S. 143(3) READ WITH SEC. 153A FOR THE ASSESSMENT YEAR 2004-05 ISSUED BY

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