S.C.Naregal v. Commissioner of Income Tax

THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) vs. R.REGHU

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 ITA NO. 177 OF 2014 AGAINST THE ORDER IN ITA 291/Coch/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) KOCHI. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: R.REGHU NADATHIIL FINANCIERS, KAVANADU P.O., KOLLAM - 691 003. BY ADV SRI.S.ARUN RAJ OTHER PRESENT: ADV NAVANEETH N NATH FOR JOSE JOSEPH THIS I…

THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) vs. SHRI.R.REGHU

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 ITA NO. 177 OF 2014 AGAINST THE ORDER IN ITA 291/Coch/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) KOCHI. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: R.REGHU NADATHIIL FINANCIERS, KAVANADU P.O., KOLLAM - 691 003. BY ADV SRI.S.ARUN RAJ OTHER PRESENT: ADV NAVANEETH N NATH FOR JOSE JOSEPH THIS I…

THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), KOCHI vs. SHRI. R.REGHU, MADATHIL FINANCIERS

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 ITA NO. 177 OF 2014 AGAINST THE ORDER IN ITA 291/Coch/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) KOCHI. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: R.REGHU NADATHIIL FINANCIERS, KAVANADU P.O., KOLLAM - 691 003. BY ADV SRI.S.ARUN RAJ OTHER PRESENT: ADV NAVANEETH N NATH FOR JOSE JOSEPH THIS I…

COMMISSIONER OF INCOME-TAX,TRIVANDRUM vs. SMT.B.SHYLAJA,ASWATHI ENTERPRISE,KOLLAM

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

…g counsel Sri Jose Joseph for the appellant and Adv.S.Arunraj for respondent. 3. The value in the appeal is less than the limit prescribed by CBDT Circular. The Supreme Court in the judgment reported in S.C.Naregal v Commissioner of Income Tax (2019) 418 ITR 455 (SC) has considered the effect of CBDT Circular and dismissed the appeal coming within the purport of CBDT Circular. 4. The valuation of the subject appeal, since is less than the limit stipulated by CBDT Circular, and also the judgment of Apex Court in S.C.Naregal (supra) is applicable to the appeal. Referring to the S…

THE COMMISSIONER OF INCOME TAX, vs. M/S BHAGEERATHA ENGINEERING LTD.,

The appeals stand dismissed

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

…y CBDT Circular, and the dictum laid down by the Apex Court is applicable to the appeals on hand. Having regard to the above submission, the appeals stand dismissed. No order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE jjj 1 (2019) 418 ITR 455 (SC) ITA Nos.281/2009, 188/2012, 1466/2009 & 101/2010 -7- APPENDIX OF ITA 281/2009 PETITIONER'S/S EXHIBITS: ANNEXURE A COPY OF ORIGINAL ASSESSMENT ORDER U/S.143(3) DATED 21/03/1996 ISSUED BY THE ASSESSING OFFICER FOR THE ASST. YEAR 1993-94. ANNEXURE B COPY OF THE ORDER DATED 01/07/1999 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXUR…

THE COMMISSIONER OF INCOME TAX-I, COCHIN vs. M/S. BHAGEERATHA ENGINEERING LTD.,

The appeals stand dismissed

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

…y CBDT Circular, and the dictum laid down by the Apex Court is applicable to the appeals on hand. Having regard to the above submission, the appeals stand dismissed. No order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE jjj 1 (2019) 418 ITR 455 (SC) ITA Nos.281/2009, 188/2012, 1466/2009 & 101/2010 -7- APPENDIX OF ITA 281/2009 PETITIONER'S/S EXHIBITS: ANNEXURE A COPY OF ORIGINAL ASSESSMENT ORDER U/S.143(3) DATED 21/03/1996 ISSUED BY THE ASSESSING OFFICER FOR THE ASST. YEAR 1993-94. ANNEXURE B COPY OF THE ORDER DATED 01/07/1999 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXUR…

THE COMMISSIONER OF INCOME TAX, vs. M/S.BHAGEERATHA ELECTRICALS AND STRUCTURALS LIMITED,

The appeals stand dismissed

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

…y CBDT Circular, and the dictum laid down by the Apex Court is applicable to the appeals on hand. Having regard to the above submission, the appeals stand dismissed. No order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE jjj 1 (2019) 418 ITR 455 (SC) ITA Nos.281/2009, 188/2012, 1466/2009 & 101/2010 -7- APPENDIX OF ITA 281/2009 PETITIONER'S/S EXHIBITS: ANNEXURE A COPY OF ORIGINAL ASSESSMENT ORDER U/S.143(3) DATED 21/03/1996 ISSUED BY THE ASSESSING OFFICER FOR THE ASST. YEAR 1993-94. ANNEXURE B COPY OF THE ORDER DATED 01/07/1999 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXUR…