M/S. INDO SCOTISH BRAND PVT. LTD. (DISTILLERY) vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2

ITA/270/2013HC KeralaKLHC01026155201316 December 2013Author: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE THE CHIEF JUSTICE DR. MANJULA CHELLUR6 pages

AI SummaryRemanded

What were the facts?

This case involves an appeal by M/s. Indo Scotish Brand Pvt. Ltd. (Distillery) against an order of the Income Tax Appellate Tribunal, Cochin Bench. The appeal is directed against the order in ITA.No. 42/COCH/2012, dated April 19, 2013. The respondent is the Deputy Commissioner of Income Tax, Central Circle-2, Ernakulam. The appeal was admitted by the High Court of Kerala on December 16, 2013, along with connected cases. The specific assessment year(s) and the exact nature of the dispute or the amount in dispute are not explicitly detailed in the provided excerpt.

What did the High Court hold?

The provided text is an excerpt from the cause list and does not contain the operative part of the judgment, the Tribunal's findings, or the reasoning. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning that led to its decision, or the ratio decidendi. No operative directions or relief granted are mentioned. Any issue expressly left undecided is also not recorded.

What were the issues?

The primary issue before the High Court of Kerala, as indicated by the appeal number and the context of an Income Tax Appeal, is likely to revolve around the correctness of the Income Tax Appellate Tribunal's order dated April 19, 2013. The specific grounds of appeal and the questions of law that the Tribunal had to decide are not detailed in the provided text. Consequently, the contentions of the assessee and the revenue, including any authorities, circulars, or precedents relied upon by them, are also not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR & THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 16TH DAY OF DECEMBER 2013/25TH AGRAHAYANA, 1935 ITA.No. 270 of 2013 () ----------------------- (AGAINST THE ORDER IN ITA.NO. 42/COCH/2012 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DATED 19-04-2013) -------------------------------- APPELLANT/APPELLANT: ----------------------------------------- M/S. INDO SCOTISH BRAND PVT. LTD. (DISTILLERY), KARUVELIPADY, COCHIN - 682 005, PAN: AABCI 2511 E BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.NIVEDITA A.KAMATH SMT.SULEKHA BEEVI C.S. SMT.VIKEESHA T.S. RESPONDENT/RESPONDENT: -------------------------------------------------- THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,ERNAKULAM. BY SRI.JOSE JOSEPH, SC THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16-12-2013,ALONG WITH I.T.A.NO.275 OF 2013 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

I.T.A.NO.270/2013

Appendix — schedule of exhibits

APPENDIX PETITIONER'S ANNEXURES: A

The order continues below.

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