The Commissioner Of Income Tax v. M/S Kerala Infrastructure Investment Fund Board

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 1ST DAY OF SEPTEMBER 2015/10TH BHADRA, 1937 ITA.No. 84 of 2014 () ---------------------- AGAINST THE ORDER/JUDGMENT IN ITA 283/COCH/2013 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 05-09-2013 APPELLANT(S)/APPELLANT/RESPONDENT/REVENUE:

---------------------------------------------------- THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURA.

BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX DEPT.

RESPONDENT(S)/RESONDENT/APPELLANT/ASSESSEE:

------------------------------------------------------- M/S. KERALA INFRASTRUCTURE INVESTMENT FUND BOARD GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.

R BY ADV. DR.ANITHA SUMANTH R BY ADV. SRI.LIJU.V.STEPHEN R BY ADV. SMT.INDU SUSAN JACOB THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 01-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA NO.84/14 APPENDIX APPELLANT'S ANNEXURES :

A :

COPY OF ORDER U/S.143(3) OF THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE 1(2), TRIVANDRUM DATED 03.11.2011. B :

COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 14.02.2013.

C :

COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 05.09.2013. //TRUE COPY// PA TO JUDGE.

jg

THOTTATHIL B.RADHAKRISHNAN & ANU SIVARAMAN, JJ.

.................................................................... I.T.Appeal No.84 of 2014 .................................................................... Dated this the 1st day of September, 2015.

J U D G M E N T

Thottathil B.Radhakrishnan, J.

The connected appeal (ITA No.26 of 2014) arising from the same order of the Income Tax Appellate Tribunal has already been dismissed by this Court as per judgment dated 04.04.2014. Following that judgment, this appeal is only to be dismissed. Hence, this appeal is dismissed.

(THOTTATHIL B.RADHAKRISHNAN, JUDGE) (ANU SIVARAMAN, JUDGE) jg