COMMISSIONER OF INCOME TAX, vs. THE MLAMALLY TEA ESTATES LTD.,

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ITA/104/2012HC KeralaKLHC01024026201209 November 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the issues raised in the present appeal are covered by the common judgment dated 17.09.2018 in ITA No.1776/2009 (Commissioner of Income Tax v. Harrisons Malayalam Ltd.) and connected cases. Consequently, the appeal was disposed of by restoring the order of the Assessing Officer. The reasoning is based on the precedent established in the aforementioned common judgment, implying that the findings in that judgment apply directly to the facts and legal questions presented in this appeal. The ratio decidendi is that if an issue has been authoritatively decided by a larger or coordinate bench in a common judgment covering similar facts, subsequent appeals on identical issues should follow that precedent. No specific issue was left undecided; the entire appeal was disposed of based on the precedent.

What were the facts?

This is an Income Tax Appeal filed by the Commissioner of Income Tax, Kottayam, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal concerns assessment year(s) not specified in the judgment. The order under challenge is the ITAT's order dated 06-01-2012 in ITA 376/2010. The assessee is The Mlamally Tea Estates Ltd. The procedural history indicates that the High Court of Kerala is hearing this appeal. The judgment states that the issues raised in this appeal are covered by a common judgment dated 17.09.2018 in ITA No.1776/2009 (Commissioner of Income Tax v. Harrisons Malayalam Ltd.) and connected cases.

What were the issues?

1. Whether the issues raised in the present appeal are covered by the common judgment dated 17.09.2018 in ITA No.1776/2009 (Commissioner of Income Tax v. Harrisons Malayalam Ltd.) and connected cases. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The appeal is filed by the Revenue, and the assessee is the respondent. The judgment relies on a previous common judgment to dispose of this appeal. Revenue's Contentions: The Revenue, as the appellant, contends that the issues in this appeal are identical to those decided in the common judgment dated 17.09.2018 in ITA No.1776/2009 and connected cases, which was decided in favour of the Revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 09TH DAY OF NOVEMBER 2018 / 18TH KARTHIKA, 1940 ITA.No. 104 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 376/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 06-01-2012 APPELLANT/S: COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI. P.K.R.MENON, SR.COUNSEL FOR GOI TAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: THE MLAMALLY TEA ESTATES LTD., MLAMALLAY BUILDING, JETTY ROAD, KOTTAYAM-686001. BY ADV. SRI.RAMESH CHERIAN JOHN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 104/2012 2 JUDGMENT Vinod Chandran, J. The issues raised in the above appeal are covered against the assessee and in favour of the Revenue as held in the common judgment dated 17.09.2018 in ITA No.1776/2009 (Commissioner of Income Tax v. Harrisons Malayalam Ltd.) and connected cases. Hence, this appeal stands disposed of restoring the order of the Assessing Officer. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON dkr JUDGE

ITA 104/2012 3 APPENDIX APPELLANT'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S.143(3) OF THE INCOME TAX ACT 1961 DATED 22.12.2009. ANNEXURE B CIT (A)'S ORDER IN ITA NO.31/CIT(A)-IV/KTM/09- 10 DATED 22.3.2010. ANNEXURE C ITAT'S ORDER IN ITA NO.376/COCH/2010 DATED 6.1.2012.

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