SOUTH INDIA CORPORATION LTD,COCHIN vs. COMMISSIONER OF INCOME TAX,ERNAKULAM

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ITA/161/2011HC KeralaKLHC01026509201103 October 2013Author: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE THE CHIEF JUSTICE DR. MANJULA CHELLUR3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its judgment dated 3.10.2013, dismissed the appeal filed by M/s. South India Corporation Limited. The dismissal was based on a finding in a separate judgment delivered by the same court on the same day in I.T.A. No. 143 of 2011. The specific reasoning or the nature of the finding in I.T.A. No. 143 of 2011 that led to the dismissal of this appeal is not detailed in the provided text. Therefore, the ratio decidendi for this specific appeal is that it follows the precedent set by the related judgment. No specific issue was decided on merits in this appeal; rather, it was disposed of based on the outcome of another case. The operative direction is the dismissal of the appeal.

What were the facts?

This is an Income Tax Appeal filed by M/s. South India Corporation Limited against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal pertains to assessment year(s) not explicitly stated in the provided text. The appellant is challenging the order of the ITAT dated 25.02.2010 and a subsequent order dated 29.04.2011. The procedural history involves an assessment order dated 16.01.2006, an order from the Deputy Commissioner of Income Tax dated 09.12.2008, and another order from the Deputy Commissioner dated 20.04.2009. The appellant also filed an appeal memorandum and received an appellate order dated 17.03.2009. The amount in dispute is not specified. The High Court of Kerala at Ernakulam is hearing this appeal.

What were the issues?

The primary issue before the High Court was whether to admit the appeal for hearing. The judgment does not explicitly frame the substantive questions of law that the Tribunal had to decide. However, the High Court's decision to dismiss the appeal is based on a finding in a related judgment. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, M/s. South India Corporation Limited, in this appeal before the High Court. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue, the Assistant Commissioner of Income Tax, in this appeal before the High Court.

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 THURSDAY, THE 3RD DAY OF OCTOBER 2013/11TH ASWINA, 1935 ITA.No. 161 of 2011 ------------------------ AGAINST THE ORDER IN ITA 251/2009 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT: ----------------------------- M/S. SOUTH INDIA CORPORATION LIMITED RANI MEYYAMMAI BUILDING, KPK MENON ROAD WILLINGDON ISLAND, ERNAKULAM, KOCHI-03. BY ADVS.SRI.K.ANAND (A.201) SMT.LATHA KRISHNAN RESPONDENT/RESPONDENT: ------------------------------- THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)RANGE-2 ERNAKULAM. BY STANDING COUNSEL ADV.SRI.JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 03-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX

PETITIONER(S) EXHIBITS

ANNEXURE 1 :OF ASSESSMENT ORDER DATED 16.1.2006. ANNEXURE 2 :OF ODER OF THE DY.COMMISSIONER, INCOME TAX, DTD.9.12.2008. ANNEXURE 3 :OF ORDER OF THE DY.COMMISSIONER, INCOME TAX, DTD.20.4.2009. ANNEXURE 4 :OF APPEAL MEMORANDUM. ANNEXURE 5 :OF APPELLATE ORDER DTD.17.3.2009. ANNEXURE 6 :OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, DTD.25.2.2010. ANNEXURE 7 :OF MISCELLANEOUS PETITION DTD.14.10.2010. ANNEXURE 8 :OF ORDER OF THE APPELLATE TRIBUNAL, DTD.29.4.2011. RESPONDENTS' EXHIBITS : NIL // PA TO JUDGE

MANJULA CHELLUR,C.J. & A.M.SHAFFIQUE, J. = = = = = = = = = = = = = = = = I.T.A. No.161 of 2011 = = = = = = = = = = = = = = = = = = = = = Dated this the 3 th day of October, 2013 JUDGMENT Manjula Chellur,CJ In view of the finding in the judgment of this Court dated 3.10.2013 in I.T.A.No.143 of 2011, this appeal is dismissed. MANJULA CHELLUR, CHIEF JUSTICE A.M.SHAFFIQUE, JUDGE.

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