THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. MANJERI SERVICE CO-OPERATIVE BANK LTD

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.159 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 423/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.KMV.PANDALAI RESPONDENT/S: MANJERI SERVICE CO-OPERATIVE BANK LTD MANJERI, MALAPURAM. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. No. 159/2019 -2- J U D G M E N T Dated this the 9th day of February 2021 S.V.Bhatti, J. Memo dated 14.01.2021 filed by Sri.Christopher Abraham, learned Senior Standing Counsel, Income Tax Department, to withdraw the appeal is ordered. The appeal is accordingly dismissed as withdrawn. 2. Sri.Christopher Abraham draws our attention to the judgment of this Court in I.T.A. No.74 of 2016 dated 11.11.2019 and states that refund of proportionate court fee, taking into consideration the memo filed to withdraw the appeal etc., has been granted. 3. Refund of proportionate court fee is ordered. Hence the Registry makes refund of court fee to the extent admissible in law. Sd/- S.V.BHATTI, JUDGE Sd/- BECHU KURIAN THOMAS, JUDGE jjj

I.T.A. No. 159/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 08.02.2016. ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 03.05.2017 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS). ANNEXURE C TRUE COPY OF THE ORDER DATED 13.06.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.