M/S. HOMTOK BUILDERS PVT.LTD., vs. THE COMMISSIONER OF INCOME TAX,

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 20TH DAY OF NOVEMBER 2020 / 29TH KARTHIKA, 1942 ITA.No.75 OF 2018 AGAINST THE ORDER IN ITA 524/COCH/2014 DATED 28-07-2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: M/S. HOMTOK BUILDERS PVT.LTD., 40/8210, PRANAVAM, T.D.ROAD, KOCHI - 682 035, REPRESENTED BY THE DIRECTOR, SHRI.T.G.MANOJ. BY ADVS. SRI.V.P.NARAYANAN SMT.NISHA JOHN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENT/S: THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI - 682 018.

SRI.JOSE JOSEPH,SC,IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 20-11- 2020, THE COURT ON 20-11-2020 DELIVERED THE FOLLOWING:

I.T.Appeal No.75 OF 2018 2 JUDGMENT Dated this the 20th day of November 2020 K.VINOD CHANDRAN, J. It is submitted that the matter has been settld under the 'Vivad Se Vishwas' scheme. The appeal is closed without answering the question of law. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVI JUDGE uu 20.11.2020

I.T.Appeal No.75 OF 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 4.3.2013 PASSED U/S. 143(3) OF THE ACT BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), KOCHI ALONG WITH COMPUTATION OF INCOME. ANNEXURE B TRUE COPY OF THE ORDER OF THE CIT(A) -II, KOCHI IN I.T.A. NO. 40/R-1/EKM/CIT (A) II.2012-13 DATED 18.09.2014 ANNEXURE C ANNEXURE D TRUE COPY OF THE ORDER DATED 28.7.2017 OF THE APPELLATE TRIBUNAL IN ITA NO. 524/COCH/2014 TRUE COPY OF THE MODIFIED ORDER DATED 10.1.2018 ALONG WITH COMPUTATION OF INCOME PASSED BY THE INCOME TAX OFFICER, CORPORATE WARD 1(3), KOCHI