THE COMMISSIONER OF INCOME TAX vs. M/S. KERALA STATE SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD.

ITA/60/2013HC KeralaKLHC01025945201306 August 2015Author: HONOURABLE MR. JUSTICE SHAJI P.CHALY,HONOURABLE MR.JUSTICE ANTONY DOMINIC8 pages

AI SummaryRemanded

What were the facts?

This appeal by the Commissioner of Income Tax, Trivandrum, challenges an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated August 10, 2012. The ITAT's order was in appeal against an order passed by the Assessing Officer (AO) concerning M/s. Kerala State Small Industries Development Corporation Ltd. The specific assessment year(s) and the nature of the dispute or the amount in dispute are not explicitly detailed in the provided text. The procedural history leading to the ITAT's order is also not elaborated upon.

What did the High Court hold?

The provided text is an excerpt of the cause list and does not contain the operative part of the judgment, the Tribunal's findings, reasoning, or ratio decidendi. Therefore, what the Tribunal decided, the reasoning that led to it, the ratio, and any operative directions are not available. No issue was expressly left undecided as the decision itself is not present.

What were the issues?

The High Court was to decide the appeal filed by the Commissioner of Income Tax. The specific grounds of appeal and the questions of law that the Tribunal had to decide are not provided in the given text. Consequently, the contentions of the assessee and the revenue, including any authorities, circulars, or precedents relied upon, are also not recorded. The judgment does not specify the provision of the Income Tax Act that forms the basis of the dispute.

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 SHAJI P.CHALY THUR AY, THE 6TH DAY OF AUGUST 2015/15TH SRAVANA, 1937 ITA.No. 60 of 2013 ------------------------- AGAINST THE ORDER IN ITA 149/2009 of I.T.A.TRIBUNAL, COCHIN BENCH, DATED 10-08-2012 APPELLANT/RESPONDENT: ------------------------------------ THE COMMISSIONER OF INCOME TAX TRIVANDRUM. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: ------------------------------------- M/S. KERALA STATE SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD., P.B.NO.50, SANTHI NAGAR, TRIVANDRUM-695 001. R1 BY ADV. SRI.JOSEPH MARKOSE (SR.) R1 BY ADV. SRI.V.ABRAHAM MARKOS R1 BY ADV. SRI.BINU MATHEW R1 BY ADV. SRI.TOM THOMAS (KAKKUZHIYIL) R1 BY ADV. SRI.ABRAHAM JOSEPH MARKOS R1 BY ADV. SRI.ISAAC THOMAS R1 BY ADV. SRI.NOBY THOMAS CYRIAC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 06-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.60 of 2013

Appendix — schedule of exhibits

APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: TRUE COPY OF THE

The order continues below.

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