THE COMMISSIONER OF INCOME TAX-1 vs. M/S PIONEER PERESONALISED HOLIDAY P. LTD

ITA/138/2013HC KeralaKLHC01026023201326 February 2018Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON8 pages
AI SummaryDismissed

What were the facts?

This case involves an appeal by the Commissioner of Income Tax-1, Cochin, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 11, 2013. The ITAT had passed an order in ITA No. 623/2011. The respondent is M/s. Pioneer Personaliased Holidays Pvt. Ltd. The specific assessment year(s) and the exact nature of the dispute or the amount in dispute are not detailed in the provided excerpt. The procedural history indicates that this is a High Court appeal against the ITAT's order.

What did the High Court hold?

The provided text is an excerpt from the cause list and does not contain the judgment of the High Court. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. No operative directions or findings on any specific issues can be extracted from this material.

What were the issues?

The primary issue before the High Court is whether the ITAT erred in its decision in ITA No. 623/2011. The provided text does not explicitly state the questions of law or fact that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue. Therefore, the specific contentions of the parties and the legal provisions they relied upon are not recorded in this excerpt.

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 26TH DAY OF FEBRUARY 2018 / 7TH PHALGUNA, 1939

ITA.No. 138 of 2013 AGAINST THE ORDER IN ITA NO.623/2011 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DATED 11-01-2013 APPELLANT/RESPONDENT:- THE COMMISSIONER OF INCOME TAX-1, COCHIN.

BY ADVS.SRI.P.K.R.MENON, SR.COUNSEL, GOI (TAXES)

SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/APPELLANT:- M/S. PIONEER PERESONALISED HOLIDAYS PVT.LTD PIONEER HOUSE, 5TH CROSS ROAD, W/ISLAND, COCHIN 620 003. R. BY ADV. SRI.JOSEPH MARKOSE (SR.) R. BY ADV. SRI.V.ABRAHAM MARKOS R. BY ADV. SRI.BINU MATHEW R. BY ADV. SRI.TOM THOMAS (KAKKUZHIYIL) R. BY ADV. SRI.ABRAHAM JOSEPH MARKOS R. BY ADV. SRI.ABRAHAM VARGHESE THARAKAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26-02-2018, ALONG WITH ITA NO.176 OF 2013, THE COURT ON THE SAM

The order continues below.

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