M.S AKAY FLAVOURS AND AROMATICS (P) LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/38/2017HC KeralaKLHC01026114201719 July 2017Author: HONOURABLE MR.JUSTICE ANTONY DOMINIC4 pages

AI SummaryDismissed

What were the facts?

The assessee, M/s. Akay Flavours and Aromatics (P) Ltd., has filed an appeal before the High Court of Kerala against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated November 9, 2016, in ITA No. 203/2016. The appeal is directed against the order of the ITAT which upheld the assessment made by the revenue authorities. The specific assessment year(s) and the exact amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the assessee is challenging the decision of the ITAT.

What did the High Court hold?

The provided text is an excerpt from the cause list of the High Court of Kerala and does not contain the judgment of the Tribunal or the High Court. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning behind its decision, the ratio decidendi, or the operative directions. The specific findings on any issues, the amount in dispute, or the assessment years are also not recorded in this excerpt. Consequently, no part of the judgment or its outcome can be determined from the given text.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in upholding the assessment made by the revenue authorities, thereby denying the assessee's claim? (Question of law) Assessee's Contentions: The assessee, represented by senior counsel Sri. Joseph Markose, is challenging the order of the ITAT. Specific arguments and reliance on any authorities, circulars, or precedents by the assessee are not detailed in the provided text. Revenue's Contentions: The revenue, represented by Sri. Jose Joseph, SC, for Income Tax, is the respondent. The specific arguments and reliance on any authorities, circulars, or precedents by the revenue are not detailed in the provided text.

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 ALEXANDER THOMAS WEDNE AY, THE 19TH DAY OF JULY 2017/28TH ASHADHA, 1939 ITA.No. 38 of 2017 -------------------- AGAINST THE ORDER IN ITA 203/2016 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 9.11.2016 APPELLANT/APPELLANT: -------------------- M/S AKAY FLAVOURS AND AROMATICS (P) LTD AMBUNAD, MALAIDAMTHURUTHU P O, ERNAKULAM 683 561, REPRESENTED BY ITS MANAGING DIRECTOR, DR. BALU P. MALIAKEL

BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.HARAN THOMAS GEORGE RESPONDENTS/RESPONDENTS: ------------------------ 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI 682 018

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE I, (1), KOCHI 682 018

R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.38 of 2017

Appendix — schedule of exhibits

APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: TRUE COPY OF RETURN FILED BY THE APPELLANT FOR AY 2011-2012 ON 27.9.2011. ANNEXURE B: TRUE

The order continues below.

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