THE COMMISSIONER OF INCOME TAX vs. M/S. ANANTHAPURI TRUST, TVPM.

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ITA/115/2009HC KeralaKLHC01024876200925 June 2009Author: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Commissioner of Income Tax, Thiruvananthapuram. This decision was made by following a previous judgment of the same Court in a connected appeal filed by the revenue, ITA No. 149 of 2008, which had also been dismissed. The reasoning for dismissing the connected appeal is not provided in this judgment. Therefore, the specific findings of the ITAT or the grounds on which the connected appeal was dismissed are not elaborated here. The operative direction is the dismissal of the present appeal.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal is against the ITAT's order in ITA No. 392/Coch/2002. The respondent is M/s. Ananthapuri Trust, Thiruvananthapuram. The High Court of Kerala at Ernakulam is hearing this appeal. The judgment notes that a connected appeal filed by the revenue, ITA No. 149 of 2008, was previously dismissed by the Court.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue against the order of the ITAT, Cochin Bench in ITA No. 392/Coch/2002. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in support of this appeal. However, the fact that the revenue filed this appeal implies they are aggrieved by the ITAT's order. The revenue's argument in the connected appeal (ITA No. 149 of 2008), which was dismissed, is not detailed in this 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 C.K.ABDUL REHIM THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 ITA.No. 115 of 2009() (ITANO. 392/COCH/2002 OF THE ITAT, COCHIN BENCH) --------------------- APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. ANANTHAPURI TRUST, THIRUVANANTHAPURAM.

THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 115 OF 2009 -------------------------------------------- Dated this the 25th day of June, 2009 JUDGMENT Ramachandran Nair,J. Since connected appeal filed by the revenue, namely, I.T.A. No. 149 of 2008, was dismissed by us, we dismiss this appeal also following the said judgment. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk

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