SRI MOHAMED HARIS vs. THE COMMISSIONER OF INCOME TAX

ITA/58/2014HC KeralaKLHC01026624201407 April 2014Author: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE THE CHIEF JUSTICE DR. MANJULA CHELLUR8 pages

AI SummaryDismissed

What were the facts?

This case involves an appeal before the High Court of Kerala against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal pertains to the assessment year 2006-2007. The appellant is Sri. Mohamed Haris, also representing M/s. Welman International. The respondent is the Commissioner of Income Tax, Kozhikode. The specific order or action under challenge and the amount in dispute are not detailed in the provided excerpt. The procedural history leading to this High Court appeal, including the orders of lower authorities, is also not elaborated.

What did the High Court hold?

The provided excerpt is an order sheet from the High Court of Kerala scheduling the hearing of an Income Tax Appeal. It does not contain any substantive analysis, findings, reasoning, or decision by the High Court on the merits of the appeal. Therefore, what the Tribunal decided, the reasoning that led to it, the ratio decidendi, and any operative directions are not recorded in this text. No issue was expressly left undecided as no decision was made.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its decision regarding the assessment year 2006-2007, concerning the appellant Sri. Mohamed Haris and M/s. Welman International. The provided text does not contain the arguments presented by either the assessee (appellant) or the revenue (respondent) before the High Court. It also does not mention any specific legal provisions, circulars, or precedents relied upon by either party in their submissions. Therefore, the contentions of the assessee and the revenue are 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 7TH DAY OF APRIL 2014/17TH CHAITHRA, 1936 ---------------------- ITA.NO. 629/COCH/2013 FOR THE ASSESSMENT YEAR 2006-2007 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN ------------------- APPELLANT/APPELLANT : --------------------------------------- SRI. MOHAMED HARIS, M/S.WELMAN INTERNATIONAL, HOTEL DIPLOMAT BUILDING RAILWAY STATION ROAD, CALICUT. BY ADVS.SRI.ANIL D. NAIR SRI.SREEJITH R. NAIR SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH RESPONDENT/RESPONDENT : --------------------------------------------- THE COMMISSIONER OF INCOME TAX KOZHIKODE-673 001. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/-

Appendix — schedule of exhibits

APPENDIX APPELLANTS' ANNEXURES : ANNEXURE A : COPY OF THE ASSESSMENT ORDER DATED 26.12.2008 FOR THE YEAR 2006-07. ANNEXURE B COPY OF THE

The order continues below.

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