THE COMMISSIONER OF INCOME TAX vs. M/S. P.V.S APARTMENTS

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ITA/218/2015HC KeralaKLHC01025619201503 August 2015Bench: HONOURABLE MR. JUSTICE SHAJI P.CHALY,HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issues raised in this appeal by the Revenue were covered by its previous judgment in ITA No.120 of 2015 and connected cases, dated June 16, 2015. Consequently, the High Court dismissed the present appeal. The reasoning is based on the principle of precedent, where a matter already decided by the same court in a similar context is applied. The ratio decidendi is that if the issues are identical to those decided in a prior judgment, the appeal will be disposed of in accordance with that prior decision. No specific operative directions were issued as the appeal was dismissed. No issues were expressly left undecided.

What were the facts?

This is an appeal by the Revenue, the Commissioner of Income Tax, Kozhikode, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated November 21, 2014. The assessee is M/s. P.V.S Apartments. The appeal concerns assessment year(s) not explicitly stated in the provided text. The procedural history involves an assessment order dated March 17, 2013, and an order from the Commissioner of Income Tax (Appeals) dated April 28, 2014, which were then appealed to the ITAT. The ITAT's order is the one under challenge. The amount in dispute is not specified.

What were the issues?

The Tribunal had to decide the issues raised in the appeal by the Revenue. The judgment states that the issues raised in this appeal by the Revenue are covered by a previous judgment of the High Court in ITA No.120 of 2015 and connected cases, rendered on June 16, 2015. No specific questions of law or arguments from either the assessee or the revenue are detailed in the provided text. The judgment does not record specific contentions or authorities relied upon by either party for this particular appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY MONDAY, THE 3RD DAY OF AUGUST 2015/12TH SRAVANA, 1937 () ----------------------- AGAINST THE ORDER IN ITA 345 – 349/COCH/2014 of INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, COCIN DATED 21.11.2014 APPELLANT/RESPONDENT/REVENUE: ----------------------------------------------------------- THE COMMISSIONER OF INCOME TAX KOZHIKODE. BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/ASSESSEE: ------------------------------------------------------------ M/S. P.V.S APARTMENTS KTC BUILDING, YMCA ROAD, KOZHIKODE. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 03-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No. 218 of 2015 APPENDIX PETITIONER'S ANNEXURES: ANNEXURE – A : COPY OF ASSESSMENT ORDER DATED 17.3.2013. ANNEXURE – B : COPY OF CIT(A)'S ORDER DATED 28.04.2014. ANNEXURE – C : ORDER OF THE ITAT, KOCHI DATED 21.11.2014. RESPONDENT'S ANNEXURES: NIL //TRUE COPY// P.A. TO JUDGE smv

ANTONY DOMINIC & SHAJI P. CHALY, JJ. ----------------------------------------------- I.T.A. No.218 of 2015 ----------------------------------------------- Dated this the 3rd day of August, 2015 JUDGMENT Antony Dominic,J. The issues raised in this appeal by the Revenue are covered by the judgment of this Court in ITA No.120 of 2015 and connected cases rendered on 16.06.2015. Therefore, this appeal is also dismissed.

Sd/-

ANTONY DOMINIC JUDGE Sd/- SHAJI P. CHALY JUDGE smv

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