THE COMMISSIONER OF INCOME TAX vs. MS/. THE STATE FARMING CORPORATION OF KERALA LTD.

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ITA/31/2013HC KeralaKLHC01025916201306 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 concerning the assessment year 2007-2008 have already been answered against the Revenue in a prior judgment of this Court dated May 28, 2015, in ITA Nos. 132/12 and 17/13. Consequently, the appeal was dismissed. The reasoning is based on the principle of stare decisis, where a court is bound by its previous decisions on similar issues. No specific provisions were discussed in detail, as the decision rested on the precedent. No issues were left undecided.

What were the facts?

This appeal concerns the assessment year 2007-2008. The appellant is the Commissioner of Income Tax, Thiruvananthapuram, and the respondent is MS/. The State Farming Corporation of Kerala Ltd. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated July 27, 2012. The procedural history includes an assessment order under Section 143(3) dated December 30, 2009, an order from the Commissioner of Income Tax (Appeals) dated December 20, 2010, and proceedings giving effect to the CIT(A)'s order dated April 25, 2011. The amount in dispute is not explicitly stated.

What were the issues?

1. Whether the issues raised in this appeal pertaining to the assessment year 2007-2008 stand answered against the Revenue. The Revenue contends that the issues have already been decided against them in a previous judgment of this Court. The Respondent (assessee) has not recorded arguments in the judgment.

Which sections of the Income-tax Act were involved?

Section 143(3)

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 THURSDAY, THE 6TH DAY OF AUGUST 2015/15TH SRAVANA, 1937 ITA.No. 31 of 2013 ------------------------- AGAINST THE ORDER IN ITA 124/2011 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 27-07-2012 APPELLANT: ----------------- THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM.

BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: ------------------- MS/. THE STATE FARMING CORPORATION OF KERALA LTD. FARM HOUSE, VETTITHITTA P O ALIMUKKU PUNALUR 689 696

R,R BY ADV. SRI.K.ANAND (SR.) R,R BY ADV. SMT.LATHA KRISHNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 06-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No. 31 of 2013 APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) DT. 30.12.2009. ANNEXURE B: TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 20.12.2010. ANNEXURE C: PROCEEDINGS OF THE ASSESSING OFFICER (GIVE EFFECT ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 25.4.2011. ANNEXURE D: TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 27.7.2012. // TRUE COPY // P.A. TO JUDGE

ANTONY DOMINIC & SHAJI P. CHALY, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.No.31 of 2013 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of August, 2015 JUDGMENT Antony Dominic, J. The issues raised in this appeal pertaining to the assessment year 2007-2008 already stand answered against the Revenue in the judgment dated 28th May 2015 of this Court in ITA Nos.132/12 and 17/13. Therefore, this appeal is dismissed. Sd/- ANTONY DOMINIC JUDGE Sd/- SHAJI P. CHALY

JUDGE jes

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