M/S. OBERON TRADING CORPORATION, TC 21/133 vs. THE INCOME TAX OFFICER WARD-1(2)

ITA/249/2013HC KeralaKLHC01026134201329 October 2013Author: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE THE CHIEF JUSTICE DR. MANJULA CHELLUR3 pages
AI SummaryDismissed

What were the facts?

The assessee, M/s. Oberon Trading Corporation, filed these Income Tax Appeals (ITA Nos. 249 & 250 of 2013) before the High Court of Kerala. The appeals challenged an order dated January 31, 2013, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent is the Income Tax Officer, Ward-1(2), Trivandrum. The appeals were admitted on October 29, 2013. The High Court's judgment refers to a prior judgment in ITA Nos. 248 of 2013 and 255 of 2013 dated October 7, 2013, which appears to be the basis for the decision in the present appeals. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text.

What did the High Court hold?

The High Court dismissed the Income Tax Appeals (ITA Nos. 249 & 250 of 2013). The dismissal was made in terms of the judgment previously delivered by the High Court in ITA Nos. 248 of 2013 and 255 of 2013 dated October 7, 2013. No specific reasoning or findings related to the merits of the present appeals were provided in this judgment, as it relied entirely on the earlier decision. The operative direction was to dismiss the appeals. No issues were expressly left undecided.

What were the issues?

The High Court was not asked to decide any specific questions of law or fact in these appeals. The judgment indicates that the appeals were dismissed based on a prior decision. Therefore, there are no issues framed by the Tribunal or arguments presented by the assessee or the revenue that the High Court had to decide. The judgment does not record any arguments from either side for the present appeals.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA 5/COCH/2011
TC 21/13

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
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 TUESDAY, THE 29TH DAY OF OCTOBER 2013/7TH KARTHIKA, 1935 ITA.No. 249 of 2013 () ----------------------- AGAINST ORDER IN ITA 5/COCH/2011 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 31.1.13 APPELLANT/APPELLANT: --------------------------- M/S. OBERON TRADING CORPORATION, TC 21/133, THE ARCADE KARAMANA, TRIVANDRUM. BY ADVS.SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SRI.R.SREEJITH RESPONDENT(S)/RESPONDENT: ----------------------------------- THE INCOME TAX OFFICER WARD-1(2), TRIVANDRUM, 695 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29- 10-2013, ALONG WITH ITA.250/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 249/13 ------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------

ANNEXURE-BOF ORDER DT.11.11.2010 OF THE COMMISSIONER OF INCOME TAX, TRIVANDRUM ANNEXURE-COF THE ORDER DT.31.1.2013 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →