M/S.POPULAR VEHICLES & SERVICES PVT.LTD, MAMANGALAM vs. THE COMMISSIONER OF INCOME TAX

ITA/172/2016HC KeralaKLHC01026971201602 July 2018Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON21 pages

AI SummaryDismissed

What were the facts?

This case involves an appeal by M/s. Popular Vehicles & Services Pvt. Ltd. (the assessee) against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The assessment year in question is 2008-09. The appeal challenges the ITAT's order in ITA No. 275/Coch/2014, dated July 19, 2016. The Commissioner of Income Tax is the respondent. The procedural history indicates that the appeal was heard by the High Court of Kerala on July 2, 2018. The specific dispute and the amount involved are not detailed in the provided excerpt.

What did the High Court hold?

The provided excerpt of the judgment does not contain the Tribunal's decision, the reasoning behind it, or the ratio decidendi. It also does not mention any operative directions such as remand or deletion, nor does it specify any issue left undecided. Consequently, what the Tribunal decided, the reasoning that led to it, and the principle that could be cited from this case are not available in the provided text. The specific findings on any issues are not recorded.

What were the issues?

The primary issue before the High Court of Kerala is whether the Income Tax Appellate Tribunal erred in its decision concerning the assessment year 2008-09. The specific grounds of appeal and the arguments presented by both the assessee and the revenue are not detailed in the provided excerpt. Therefore, the questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side, including any authorities, circulars, or precedents relied upon, cannot be ascertained from the given text. The judgment does not record the specific arguments made by either the assessee or the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:- THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN

& THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY, THE 2ND DAY OF JULY 2018 / 11TH ASHADHA, 1940

I.T.A.No.172 of 2016 ----------------------------- AGAINST THE ORDER IN I.T.A.NO.275/COCH/2014 DATED 19-07-2016 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. [ASSESSMENT YEAR 2008-09] --------------------- APPELLANT(S)/ RESPONDENT IN ITA:- -------------------------------------------------------- M/S.POPULAR VEHICLES & SERVICES PVT.LTD., MAMANGALAM, KOCHI - 682 019 REPRESENTED BY ITS CHIEF MANAGER ACCOUNTS, MR. ANTONY.V.V. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR

SRI.P.GOPINATH

SRI.P.BENNY THOMAS

SRI.K.JOHN MATHAI

SRI.JOSON MANAVALAN

SRI.KURYAN THOMAS

SRI.RAJA KANNAN RESPONDENT(S)/ APPELLANT IN ITA:- ------------------------------------------------------- THE COMMISSIONER OF INCOME TAX, C.R. BUILDING

The order continues below.

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