THE COMMISSIONER OF INCOME TAX vs. LITTLE FLOWER KURIES & ENTERPRISES LTD

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ITA/735/2009HC KeralaKLHC01025496200921 February 2011Author: HONOURABLE MR.JUSTICE K.SURENDRA MOHAN,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Revenue's appeal. The Court held that the issue raised in the present appeal is squarely covered against the Revenue by their previous judgment dated 22.12.2009 in ITA No. 379 of 2009, which pertained to the very same assessee but for a different assessment year. Following this precedent, the Revenue's appeal was dismissed. The specific reasoning or findings from the prior judgment are not detailed here, but the principle applied is that of stare decisis, where a court follows its own prior decisions on similar matters. No issue was left undecided.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Cochin, against an order of the Income Tax Appellate Tribunal, Cochin Bench. The appeal concerns the respondent, Little Flower Kuries and Enterprises Ltd., Kochi. The High Court of Kerala is hearing the appeal. The specific assessment year(s) are not explicitly stated in this excerpt, but it refers to a previous judgment concerning the same assessee for another assessment year.

What were the issues?

1. Whether the High Court should follow its previous judgment in ITA No. 379 of 2009 concerning the same assessee for a different assessment year. (Question of law) Assessee's Contention: Not recorded in this excerpt. Revenue's Contention: The Revenue is appealing the order of the ITAT. The judgment indicates that the issue is covered against the Revenue by a prior decision of the High Court in the assessee's own case. Therefore, the Revenue's argument, if any, would be to distinguish this case from the prior judgment or to argue against the applicability of the prior judgment.

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 HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 21ST FEBRUARY 2011 / 2ND PHALGUNA 1932 ITA.No. 735 of 2009() --------------------- ITA.44/Coch/2002 of INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: -------------------- THE COMMISSIONER OF INCOME TAX COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX DEPT. RESPONDENT/APPELLANT: --------------- LITTLE FLOWER KURIES AND ENTERPRISES LTD., KUNNUMPURAM, KCOCHI-1. ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 21/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ---------------------------------------------------- I.T.A.No.735 of 2009 ---------------------------------------------------- Dated this the 21st day of February, 2011 Judgment Ramachandran Nair, J. The issue raised in this appeal is squarely covered against the Revenue vide our judgment dated 22.12.2009 in I.T.A.No.379 of 2009 rendered in the case of very same assessee pertains to another assessment year. Following the above judgment, we dismiss the Revenue's appeal. C.N.RAMACHANDRAN NAIR, JUDGE. K.SURENDRA MOHAN, JUDGE. srd

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