THE COMMISSIONER OF INCOME TAX vs. M/S.KERALA STATE INDUSTRIAL PRODUCTS TRADING CORPORATION LTD

ITA/10/2013HC KeralaKLHC01025895201322 September 2017Author: HONOURABLE MR.JUSTICE ANTONY DOMINIC4 pages
AI SummaryDismissed

What were the facts?

The Revenue (Commissioner of Income Tax, Thiruvananthapuram) is in appeal against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, for the assessment year 2004-05. The ITAT had disposed of the appeal concerning the assessment year 2004-05 along with an appeal for the assessment year 2003-04, as the issues were common. The Revenue had previously challenged the ITAT's order for assessment year 2003-04 before the High Court of Kerala by filing ITA No. 240/2012. The High Court, by a judgment dated December 6, 2013, dismissed that appeal.

What did the High Court hold?

The High Court held that the present appeal, concerning the assessment year 2004-05, also did not involve any substantive question of law for consideration. This decision was based on the High Court's prior judgment in ITA No. 240/2012, dated December 6, 2013, which dismissed the Revenue's appeal for the assessment year 2003-04 on the same grounds. The reasoning was that since the issues were common to both assessment years and the earlier appeal was dismissed for lack of a substantive question of law, the present appeal would also be dismissed on the same basis. The operative direction was to dismiss the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue involves a substantive question of law for consideration. The Revenue argued that the ITAT's order was erroneous. The assessee, M/s. Kerala State Industrial Products Trading Corporation Ltd., contended that the issues raised in the appeal did not warrant interference by the High Court. The judgment does not explicitly detail the specific grounds of appeal or the arguments made by each side beyond the general assertion that the Revenue believed the ITAT's order was incorrect and the assessee likely defended the ITAT's decision. The High Court's prior decision in a related appeal (ITA 240/2012) for the assessment year 2003-04, which involved common issues, is a key factor.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE A.M.BABU FRIDAY, THE 22ND DAY OF SEPTEMBER 2017/31ST BHADRA, 1939 ---------------------- ITA 257/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/RESPONDENT: --------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM.

BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: ------------------------ M/S.KERALA STATE INDUSTRIAL PRODUCTS TRADING - CORPORATION LTD., SANKAR NIVAS, PANAVILA JUNCTION, THIRUVANANTHAPURAM 695 014. BY ADV. SRI.JOSEPH MARKOSE (SR.) BY ADV. SRI.V.ABRAHAM MARKOS BY ADV. SRI.BINU MATHEW BY ADV. SRI.TOM THOMAS (KAKKUZHIYIL) BY ADV. SRI.ABRAHAM JOSEPH MARKOS BY ADV. SRI.ISAAC THOMAS BY ADV. SRI.NOBY THOMAS CYRIAC SC SRI.P.K.R. MENON (Sr) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 22-09-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ANTONY DOMINIC & A.M.BABU, JJ - - - - - - - - - - - - - - - - - - - - I.T.Appeal.10 of 2013 - - - - - - - - - - - - - - - - Dated

The order continues below.

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