SMT.P.HASEENA vs. COMMISSIONER OF INCOME TAX

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ITA/52/2010HC KeralaKLHC01026744201023 March 2010Author: HONOURABLE THE CHIEF JUSTICE MR. J.CHELAMESWAR,HONOURABLE MR.JUSTICE P.R.RAMAN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, comprising J. Chelameswar, C.J., and P.R. Raman, J., dismissed these appeals at the admission stage. The Court's decision was based on the reasoning provided in their judgment for I.T.A. No. 51 of 2010. Since the issue in the present appeals was identical to that in I.T.A. No. 51 of 2010, the same outcome was applied. The operative direction was the dismissal of the appeals. No specific findings on the merits of the case were recorded as the appeals were disposed of summarily at the admission stage.

What were the facts?

These are Income Tax Appeals filed before the High Court of Kerala. The appeals challenge a common order passed by the Income Tax Appellate Tribunal, Cochin Bench. Although the parties and assessment years differ across the appeals (ITA Nos. 52, 53, 54 & 57 of 2010), the core issue under challenge is identical to that in ITA No. 51 of 2010. The assessee in ITA No. 52 of 2010 is Smt. P. Haseena, and the respondent is the Commissioner of Income Tax, Kozhikode. The appeals were presented for admission on March 23, 2010.

What were the issues?

The primary issue before the High Court is the correctness of the common order passed by the Income Tax Appellate Tribunal, Cochin Bench. The judgment does not explicitly frame the questions of law or detail the arguments presented by the assessee or the revenue. It is stated that the issue involved in these appeals is identical to the issue involved in I.T.A. No. 51 of 2010. Therefore, the specific legal questions and the contentions of each party, including any reliance on authorities, circulars, or precedents, are not recorded in this judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 23RD MARCH 2010 / 2ND CHAITHRA 1932 ITA.No. 52 of 2010 ------------------------ ITA.576/COCH/2008 OF THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT IN ITA ---------------------------------------------- SMT.P.HASEENA, CHITTAKATH POTTAMMEL HOUSE, VALAVANNUR, MALAPPURAM. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENT/RESPONDENT IN ITA --------------------------------------------------- COMMISSIONER OF INCOME TAX, KOZHIKODE. BY STANDING COUNSEL, GOVT. OF INDIA (TAXES) SRI.JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 23/03/2010 ALONG WITH ITA NO.53/2010 AND CONNECTED MATTERS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.Chelameswar, C.J. & P.R.Raman, J. ------------------------------------------ I.T.A. Nos.52, 53, 54 & 57 of 2010 ------------------------------------------ Dated this the 23rd day of March, 2010

JUDGMENT J.Chelameswar, C.J. The issue involved in these appeals is identical with the issue involved in I.T.A.No.51 of 2010. Though the parties are different and the assessment years are also different, the order of the Tribunal which is under challenge in all these appeals is a common order. In the circumstances, for the reasons assigned by us in I.T.A.No.51 of 2010, these appeals are also dismissed at the admission stage.

J.Chelameswar,

Chief Justice

P.R.Raman,

Judge vns

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