TRANS ASIAN SHIPPING SERVICES PVT.LTD. vs. COMMISSIONER OF INCOME TAX.

ITA/128/2012HC KeralaKLHC01024050201223 January 2015Author: HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN17 pages

AI SummaryDismissed

What were the facts?

This judgment concerns Income Tax Appeal No. 128 of 2012, filed by Trans Asian Shipping Services Private Limited against an order of the Income Tax Appellate Tribunal, Cochin Bench, dated July 20, 2012. The appeal was heard alongside ITA No. 129 of 2012. The appellant is Trans Asian Shipping Services Private Limited, and the respondent is the Commissioner of Income Tax. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the High Court of Kerala at Ernakulam heard the appeal.

What did the High Court hold?

As the provided text is an excerpt of the cause list and does not contain the operative part of the judgment, the Tribunal's decision, the reasoning, the ratio decidendi, or any operative directions (remand, deletion, relief granted) cannot be determined. Similarly, any issue expressly left undecided by the Tribunal is not recorded in this excerpt.

What were the issues?

The provided text does not explicitly state the questions of law or fact that the Tribunal had to decide, nor does it detail the arguments presented by the assessee (Trans Asian Shipping Services Private Limited) and the revenue (Commissioner of Income Tax). Therefore, the specific issues and the contentions of each party, including any reliance on authorities, circulars, or precedents, cannot be identified from this excerpt.

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 MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 23RD DAY OF JANUARY 2015/3RD MAGHA, 1936 ITA.No. 128 of 2012 () ----------------------- (AGAINST THE ORDER IN ITA.NO. 80/COCH/2012 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN DATED 20-07-2012) ------------- APPELLANT/APPELLANT IN ITA: --------------------------------------------------- TRANS ASIAN SHIPPING SERVICES PRIVATE LIMITED., TRANSASIA CORPORATE PARK, SEAPORT AIRPORT ROAD, CHITTETHUKARA, KAKKANAD, KOCHI-682 037. BY SRI. PORUS KAKA, SENIOR ADVOCATE ADV.SRI.SABU S.KALLARAMOOLA

RESPONDENT/RESPONDENT IN ITA: -------------------------------------------------------- COMMISSIONER OF INCOME TAX, I S PRESS ROAD, ERNAKULAM, KOCHI-682 018. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 02-09-2014, ALONG WITH ITA.NO. 129/2012, THE COURT ON 23-01-2015 DELIVERED THE FOLLOWING: sts

ITA.NO.128/2012 APPENDIX PE

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