V.E.SIRAJ vs. THE INCOME TAX OFFICER WARD-2(1)

ITA/1/2016HC KeralaKLHC01026800201629 January 2016Author: HONOURABLE MRS. JUSTICE ANU SIVARAMAN,HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN3 pages

AI SummaryRemanded

What were the facts?

This appeal is filed by the assessee, V.E. Siraj, against the order of the Income Tax Appellate Tribunal, Cochin Bench, dated October 7, 2015. The Tribunal's order is challenged in this appeal before the High Court of Kerala. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this appeal involves the order passed by the Income Tax Appellate Tribunal, which is the subject of the current challenge.

What did the High Court hold?

The provided text is an excerpt from the cause list or a preliminary order of the High Court of Kerala, indicating that the Income Tax Appeal No. 1 of 2016, filed by V.E. Siraj against the order of the Income Tax Appellate Tribunal, Cochin Bench, dated October 7, 2015, was listed for admission on January 29, 2016. The High Court was to deliver its order on the same day. However, the excerpt does not contain the Tribunal's decision or the High Court's findings on any specific issue. Therefore, what the Tribunal decided, the reasoning, the ratio, and the operative directions are not available in this text. No issue was expressly left undecided as the judgment itself is not provided.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its order dated October 7, 2015, concerning the appeal filed by the assessee, V.E. Siraj, against the respondent, The Income Tax Officer, Ward-2(1), Range-2, Kochi. The assessee, V.E. Siraj, through his advocates, is challenging the order of the Tribunal. The specific grounds of appeal and the arguments presented by the assessee are not detailed in the provided text. The respondent, The Income Tax Officer, is represented by Sri.K.M.V.Pandalai. The arguments put forth by the revenue are also not elaborated in the given excerpt. The core issue revolves around the correctness of the Tribunal's decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 29TH DAY OF JANUARY 2016/9TH MAGHA, 1937 --------------------------------------- AGAINST THE ORDER/JUDGMENT IN ITA 147/2015 of INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH DATED 07-10-2015 APPELLANT(S)/APPELLANT: -------------------------------------------- V.E.SIRAJ, VALIYAVEETIL XL/4553, MARKET ROAD, KOCHI 682 003. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH KUM.SOUMYA PRAKASH SMT.O.A.NURIYA KUM.MEKHALA M.BENNY RESPONDENT(S)/RESPONDENT: -------------------------------------------------- THE INCOME TAX OFFICER WARD-2(1) RANGE-2, KOCHI. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: ANNEXURE - A: COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2006-07 DATED 27.12.2011 ISSUED TO THE APPELLANT. ANNEXURE - B: COPY OF THE ORDER OF THE COMMISSIO

The order continues below.

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