THE COMMISSIONER OF INCOME TAX, COCHIN vs. ALAPATT JEWELS, ALAPATT ARCADE,M.G.ROAD

ITA/93/2009HC KeralaKLHC01024854200930 June 2016Author: HONOURABLE MR.JUSTICE ANTONY DOMINIC4 pages
AI SummaryRemanded

What were the facts?

The Revenue has filed an appeal before the High Court of Kerala challenging an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, for the assessment year 2004-2005. The ITAT's order was in appeal No. ITA 566/2007. The assessee is Alappat Jewels. The appeal concerns a reassessment order dated December 26, 2006, and an order dated April 9, 2007, passed by the Commissioner of Income Tax (Appeals). The High Court heard arguments from both the Revenue and the assessee.

What did the High Court hold?

The High Court held that the issues raised in the present appeal (I.T.A.No.93 of 2009) were fully answered in its prior judgment concerning I.T.A.Nos.1341 and 1344/09, dated June 6, 2016. Consequently, the High Court set aside the order passed by the ITAT. The matter was remitted back to the Assessing Officer for a fresh consideration, as directed in the aforesaid judgment. The operative direction is to remand the matter to the Assessing Officer for fresh consideration. No specific issue was left undecided.

What were the issues?

1. Whether the Income Tax Appellate Tribunal's order for assessment year 2004-2005, concerning reassessment proceedings initiated by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals), is legally sustainable. The Revenue's contention is that the ITAT's order should be set aside. The assessee's arguments are not explicitly detailed in the judgment, but they are represented by counsel. The High Court notes that the issues raised in this appeal have been fully addressed in its previous judgment in I.T.A.Nos.1341 and 1344/09 dated June 6, 2016.

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 SMT. JUSTICE P.V.ASHA THUR AY, THE 30TH DAY OF JUNE 2016/9TH ASHADHA, 1938 AGAINST THE ORDER IN ITA 566/2007 of I.T.A.TRIBUNAL,COCHIN BENCH, DATED 24-10-2008 APPELLANT: THE COMMISSIONER OF INCOME TAX, COCHIN.

BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: ALAPPAT JEWELS, ALAPPAT ARCADE, M.G. ROAD, KOCHI -35. R,R1 BY ADV. SRI.ANIL D. NAIR R,R1 BY ADV. SMT.NIVEDITA A.KAMATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: COPY OF REASSESSMENT ORDER DATED 26.12.2006 FOR THE ASSESSMENT YEAR 2004-2005. ANNEXURE B: COPY OF ORDER DATED 9.4.2007 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE C: COPY OF THE ORDER DATED 24.10.2008 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.566/COCH/2007. //// P.A. TO JUDGE

ANTONY DOMINIC & P.V.ASHA, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.No

The order continues below.

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