HARRISONS MALAYALAM LTD, vs. ASSISTANT COMMISSIONER OF INCOME TAX,EKM

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ITA/343/2010HC KeralaKLHC01027035201026 November 2018Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala held that the issue raised in the Income Tax Appeal is covered against the assessee by the decision in Popular Vehicles and Services Pvt. Ltd., CIT, [2018] 406 ITR 150 (Ker.). Consequently, the questions of law are answered against the assessee and in favour of the Revenue. The appeal is rejected. The specific findings on the substantive issues that led to the ITAT order are not detailed, as the High Court's decision is based solely on the applicability of the precedent. No issues were expressly left undecided.

What were the facts?

This Income Tax Appeal (ITA No. 343 of 2010) was filed by Harrisons Malayalam Ltd. against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated September 24, 2007. The appeal was filed before the High Court of Kerala. The respondent in the appeal is the Assistant Commissioner of Income Tax, Circle 1 (I), Ernakulam. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history leading to this appeal is not detailed in the provided text.

What were the issues?

1. Whether the issue raised in the appeal is covered against the assessee by the decision in Popular Vehicles and Services Pvt. Ltd. vs. CIT [2018] 406 ITR 150 (Ker.)? (Question of law) Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal is decided based on a precedent. Revenue's Contention: The Revenue would likely argue that the issue is covered by the aforementioned precedent, supporting the decision of the lower authorities. The judgment does not explicitly state the Revenue's arguments but implies their stance through the reliance on the precedent.

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 HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 26TH DAY OF NOVEMBER 2018 / 5TH AGRAHAYANA, 1940 ITA.No. 343 of 2010 AGAINST THE ORDER/JUDGMENT IN ITA 64/2007 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 24.09.2007 APPELLANT/S: HARRISONS MALAYALAM LTD, BRISTOW ROAD, WILLINGDON ISLAND, KOCHI-3 BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (I), ERNAKULAM. SRI JOSE JOSEPH, SC, INCOME TAX OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 343/2010 2

JUDGMENT Vinod Chandran, J. The issue raised in the above I.T.Appeal is covered against the assessee in Popular Vehicles and Services Pvt.Ltd., C.I.T., [2018] 406 ITR 150 (Ker.). Hence following the aforesaid decision, the questions of law are answered against the assessee and in favour of the Revenue. The I.T.Appeal would stand rejected. K.VINOD CHANDRAN JUDGE ASHOK MENON dkr JUDGE

ITA 343/2010 3 APPENDIX APPELLANT'S/(S) ANNEXURES: ANNEXURE A COPY OF THE ASSESSMENT ORDER FOR 2003-04 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DATED 30.03.2006. ANNEXURE B COPY OF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO THE APPELLANT DATED 06.11.2006. ANNEXURE C COPY OF THE TRIBUNAL ORDER DATED 24.09.2007 ISSUED TO THE APPELLANT.

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