COMMISSIONER OF INCOME TAX, TRIVANDRUM vs. M.A.MOHAMMED,P/O.M.A.MOHAMMED IMPORTS

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ITA/1646/2009HC KeralaKLHC01026407200923 January 2012Author: HONOURABLE MR. JUSTICE BABU MATHEW P.JOSEPH,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the order of the Tribunal impugned in ITA No. 1646 of 2009 was the subject matter of ITA No. 1718/2009, which had already been disposed of by a judgment dated 13/10/2009. Therefore, the High Court decided to dispose of ITA No. 1646 of 2009 also following the said judgment and in terms of the same. The specific findings or reasoning from the judgment in ITA No. 1718/2009 are not detailed in this order, nor is the ratio decidendi of that earlier judgment provided. The operative directions are to dispose of the appeal in terms of the previous judgment. No issue was expressly left undecided.

What were the facts?

The Revenue is the appellant and the assessee is M.A. Mohammed, proprietor of M/s. M.A. Mohammed Imports and Exports. The appeal is against the order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated 21/11/2008, which was in appeal against the order of the Commissioner of Income Tax (Appeals). The Assessing Officer's order was dated 27/09/2004. The present appeal before the High Court is ITA No. 1646 of 2009. The High Court notes that the order of the Tribunal impugned in this appeal was the subject matter of another appeal, ITA No. 1718/2009, which was disposed of by a judgment dated 13/10/2009. Consequently, the High Court is disposing of the present appeal following the earlier judgment.

What were the issues?

The primary issue before the High Court is whether the order of the Income Tax Appellate Tribunal dated 21/11/2008, which is under challenge, is to be upheld or set aside. The judgment does not explicitly frame questions of law. However, the context suggests the issue revolves around the correctness of the ITAT's decision. The Revenue, as the appellant, would likely be arguing that the ITAT erred in its findings. The Assessee, as the respondent, would be defending the ITAT's order. The judgment does not record specific contentions or authorities relied upon by either the Revenue or the Assessee for this particular appeal (ITA No. 1646 of 2009), other than stating that it is being disposed of following a previous judgment in ITA No. 1718/2009.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH MONDAY, THE 23RD DAY OF JANUARY 2012/3RD MAGHA 1933 ITA.No. 1646 of 2009 ( ) ------------------------ AGAINST ORDER IN ITA.657/2007 DATED 21/11/2008 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT(S)/RESPONDENT/ REVENUE --------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM.

BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/APPELLANT/ASSESSEE: ----------------------------------- M.A.MOHAMMED, P/O.M/S.M.A.MOHAMMED IMPORTS AND EXPORTS THE ARCADE, KARAMANA, THIRUVANANTHAPURAM.

R, BY SRI.E.K.NANDAKUMAR R, BY SRI.A.K.JAYASANKAR NAMBIAR R, BY SRI.K.JOHN MATHAI R, BY SRI.P.BENNY THOMAS R, BY SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 23- 01-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF ORDER OF THE ASSESSING OFFICER DATED 27/09/2004. ANNEXURE-B : COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 22/02/2007. ANNEXURE-C : COPY OF ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 21/11/2008. ANNEXURE-D : COPY OF CIRCULAR NO.20 AP (DIR SERIES) ISSUED BY THE RESERVE BANK OF INDIA. ANNEXURE-E : COPY OF CONFIRMATION LETTER DATED 17/06/2004 ISSUED BY THE DHANALAKSHMI BANK. //// PA TO JUDGE. jg

C.N.RAMACHANDRAN NAIR & BABU MATHEW P.JOSEPH, JJ. .................................................................... I.T.A.No.1646 of 2009 .................................................................... Dated this the 23rd day of January, 2012. J U D G M E N T Ramachandran Nair, J. The order of the Tribunal impugned in this Appeal was the subject matter of ITA No.1718/2009, which was disposed of by judgment dated 13/10/2009. Therefore, we dispose of this appeal also following the said judgment and in terms of the same. (C.N.RAMACHANDRAN NAIR, JUDGE) (BABU MATHEW P.JOSEPH, JUDGE) jg

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