The Commissioner Of Income Tax v. M/S. Trans Asian Shipping Service Pvt. Ltd.

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE SMT. JUSTICE P.V.ASHA FRIDAY, THE 9TH DAY OF OCTOBER 2015/17TH ASWINA, 1937 ITA.No. 250 of 2015 -------------------------- AGAINST THE ORDER IN ITA 140/2014 of I.T.A.TRIBUNAL, COCHIN BENCH, DATED 15-05-2015 APPELLANT:

---------------- THE COMMISSIONER OF INCOME TAX, C.R BUILDING, I.S PRESS ROAD, KOCHI 682 018 BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT:

------------------ M/S. TRANS ASIAN SHIPPING SERVICE PVT. LTD.

TRANS ASIAN CORPORATION PARK, XIV/396-C, KAKKANAD, KOCHI 682 037 THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No. 250 of 2015 APPENDIX PETITIONER'S ANNEXURES:

ANNEXURE A: COPY OF THE ASSESSMENT ORDER DATED 30-3-2013 PASSED BY THE ASSESSING OFFICER FOR AY 2010-2011. ANNEXURE B: COPY OF CIT (APPEALS)-II, KOCHI ORDER NO. ITA-29/CIRCLE 4(2)/E/CIT-II/2013-14 DATED 22/12/2013 FOR ASSESSMENT YEAR 2010-2011.

ANNEXURE C: COPY OF THE ITAT, COCHIN BENCH ORDER NO.ITA NO.140/COCH/2014 DATED 15-5-2015 FOR ASSESSMENT YEAR 2010-2011.

// TRUE COPY // P.A. TO JUDGE

ANTONY DOMINIC & P.V.ASHA, JJ.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.No.250 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of October, 2015

JUDGMENT

Antony Dominic, J.

Heard the senior counsel for the appellant and considered the submissions made.

It is seen that similar issues were raised before this Court in ITA 248/15 and that following the judgment in Trans Asian Shipping Services Private Limited v. Commissioner of Income Tax (2015) 371 ITR 194, the said appeal was dismissed. For the same reason, this appeal is only to be dismissed and we do so.

Sd/- ANTONY DOMINIC JUDGE Sd/- P.V.ASHA JUDGE jes