AVARA HAJI vs. THE INCOME TAX APPELLATE TRIBUNAL

ITA/43/2014HC KeralaKLHC01026609201409 April 2014Author: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE THE CHIEF JUSTICE DR. MANJULA CHELLUR7 pages

AI SummaryDismissed

What were the facts?

This Income Tax Appeal (ITA) No. 43 of 2014 was filed before the High Court of Kerala at Ernakulam. The appellant is K. Avara Haji, an individual. The respondents are the Income Tax Appellate Tribunal, the Commissioner of Income Tax (Appeals), and the Income Tax Officer. The appeal challenges an order passed by the Income Tax Appellate Tribunal, Cochin Bench, in ITA No. 483/Coch/2010. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this High Court appeal involves proceedings before the Income Tax Officer, the Commissioner of Income Tax (Appeals), and finally the Income Tax Appellate Tribunal.

What did the High Court hold?

The provided text is an introductory part of a judgment and does not contain any findings or decisions made by the High Court. It merely lists the parties involved, the case number, and the date of the hearing. Therefore, it is not possible to determine what the Tribunal decided, the reasoning behind it, the ratio decidendi, or any operative directions. No issue was expressly left undecided as no decision was rendered.

What were the issues?

The provided text does not contain the specific questions of law or fact that the High Court was to decide, nor does it record the arguments presented by the assessee (K. Avara Haji) or the revenue (represented by the Income Tax Department). Therefore, the issues and contentions of the parties cannot be analyzed from 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 WEDNE AY, THE 9TH DAY OF APRIL 2014/19TH CHAITHRA, 1936 ITA.No. 43 of 2014 () ---------------------- I.T.A.NO.483/COCH/2010 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN --------------------------------- APPELLANT/APPELLANT/ASSESSE : ----------------------------------------------------- K.AVARA HAJI, AGED 65 YEARS, KATTUKANDAN HOUSE, KULIKKILIYAD P.O., KOTTAPURAM, PALAKKAD DISTRICT. BY ADV. SRI.C.K.RAMAKRISHNAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX APPELLATE TRIBUNAL, ERNAKULAM -682 012. 2. THE OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI. PIN-682 031 3. THE INCOME TAX OFFICER,WARD-2, PALAKKAD-678 001. R1 TO R3 BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 09-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

I.T.A.NO.43/2014

Appendix — schedule of exhibits

APPENDIX PETITIONER'S ANNEXURES: ANNEX A1 COPY OF THE ASSESSME

The order continues below.

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