The Commissioner Of Income -Tax (Tds) v. Thomas George Muthoot

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 2ND DAY OF DECEMBER 2015/11TH AGRAHAYANA, 1937 ITA.No. 69 of 2015 () -------------------------------------------- AGAINST THE ORDER/JUDGMENT IN ITA 31/2013 of I.T.A.TRIBUNAL,COCHIN BENCH DATED APPELLANT(S)/RESPONDENT/RESPONDENT:

------------------------------------------------------------------ THE COMMISSIONER OF INCOME -TAX (TDS), KOCHI.

BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT(S)/APPELLANT/APPELLANT:

-------------------------------------------------------------- THOMAS GEORGE MUTHOOT, MUTHOOT HOUSE, KOZHENCHERY, PIN - 689 641.

R BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 02-12-2015, ALONG WITH ITA. 71/2015, ITA. 73/2015, ITA. 74/2015, ITA. 93/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG

ITA.No. 69 of 2015 () APPENDIX PETITIONER'S EXHIBITS:

ANNEXURE-A:

COPY OF THE ORDER OF THE JOINT COMMISSIONER OF INCOME-TAX, TDS, TRINADRUM DATED 26.03.2010. ANNEXURE-B:

COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) III, KOCHI, DATED 10.12.2012. ANNEXURE-C:

COPY OF THE COMMON ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 24.09.2014.

RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A TO JUDGE

THOTTATHIL B.RADHAKRISHNAN & ANU SIVARAMAN, JJ.

------------------------------------------------------------------ I.T.A.Nos.69, 71, 73, 74 & 93 of 2015 ------------------------------------------------------------------- Dated this the 2nd day of December, 2015

J U D G M E N T

Thottathil B.Radhakrishnan, J.

These Income Tax Appeals are filed by the Department on the question as to whether the Income Tax Appellate Tribunal had erred in law in setting aside the penalty imposed under Section 271C of the IT Act on the ground of violation of Section 194A of that Act. This issue stands covered by the judgment dated 03.07.2015 in ITA Nos. 139 of 2013 and 177 of 2013. We have gone through the said judgment. We are in agreement with the views expressed therein. The sum and substance of the issues and facts are not at all different. The respondents before us are different partners of different firms and the ratio of the afore-noted precedent squarely applies. We follow that common judgment and, applying the law stated

ITA.69/15&cons.

therein, allow these I.T.As and set aside the orders of the Income Tax Appellate Tribunal which are impugned in these appeals.

Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE) Sd/- (ANU SIVARAMAN, JUDGE) //TRUE COPY// P.A TO JUDGE DG