What did the High Court hold?

The High Court noted that the relief sought by the appellant had already been granted. Therefore, the appeal was rejected, leaving the question open.

The appellant sought relief in an appeal before the High Court. The appellant's counsel submitted that the relief sought has been granted in a consequential proceeding.

What were the issues?

Whether the appeal is maintainable when the relief sought has already been granted in a consequential proceeding.

Smt. Siji Jose vs CIT | Kerala High Court 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 19TH DAY OF OCTOBER 2020 / 27TH ASWINA, 1942 ITA.No.39 OF 2014 AGAINST THE ORDER IN ITA 213/COCH/2013 (2008-09) DATED 23.08.2013 OF I.T.A. TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT IN ITA: SMT. SIJI JOSE FLAT NO.12A, EXPRESS ESTATE, KALOOR, KOCHI 682 017. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT/RESPONDENT IN ITA: COMMISSIONER OF INCOME TAX C R BUILDINGS, I S PRESS ROAD, ERNAKULAM, KOCHI 682 018. BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19-10-2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.39 OF 2014 2 JUDGMENT Vinod Chandran, J. Learned Counsel for the appellant submits that they have received the relief they seek for in the appeal in a consequential proceeding. In such circumstances, we reject the appeal leaving the question open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVI JUDGE Pn 19/10

ITA.No.39 OF 2014 3 APPENDIX PETITIONER'S EXHIBITS ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER UNDER SEC 143(3) DATED 31.12.2010 FOR 2008-09 ISSUED TO THE APPELLANT BY THE INCOME TAX OFFICER, WARD 2(1) RANGE 2, KOCHI 18 ANNEXURE B TRUE COPY OF THE NOTICE UNDER SECTION 263 OF THE INCOME TAX ACT DATED 03.01.2013 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT ANNEXURE C TRUE COPY OF THE REPLY TO THE NOTICE UNDER SECTION 263 DATED 26.02.2013 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX ANNEXURE D TRUE COPY OF THE ORDER DATED 13.03.2013 ISSUED TO THE APPELLANT BY THE COMMISSIONER OF INCOME TAX II, C R BUILDING, KOCHI 18 ANNEXURE E TRUE COPY OF THE APPEAL DATED 16.04.2013 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL ANNEXURE F TRUE COPY OF THE ARGUMENT NOTE DATED NIL FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL ANNEXURE G TRUE COPY OF THE ORDER DATED 23.08.2013 ISSUED TO THE APPELLANT BY THE INCOME TAX APPELLATE TRIBUNAL

SMT. SIJI JOSE vs. COMMISSIONER OF INCOME TAX

What did the High Court hold?

What were the facts?

What were the issues?

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