Aspinwall And Company Limited v. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY MONDAY, THE 27TH DAY OF JULY 2015/5TH SRAVANA, 1937 OTC.No. 2 of 2015 ------------------------ AGAINST THE ORDER IN AITA 3/2012 of AGRL.I.T.ADL.BENCH,ERNAKULAM DATED 19-02-2015 PETITIONER/APPELLANT/ASSESSEE:

------------------------------------------------- ASPINWALL AND COMPANY LIMITED (FORMERLY THE PULLANGODE RUBBER & PRODUCE COMPANY LIMITED) 926/A1-A5, DEVANKULANGARA, EDAPPALLY, KOCHI-682 024 REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, MR.RADHAKRISHNAN T.R.

BY ADVS.SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.NOBY THOMAS CYRIAC RESPONDENT/REVENUE:

---------------------------------- STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), TRIVANDRUM 695 001.

R BY SR. GOVERNMENT PLEADER SRI.LIJU STEPHEN THIS OTHER TAX CASES HAVING COME UP FOR ADMISSION ON 27-07-2015 ALONG WITH OTC 1/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OTC.No. 2 of 2015 APPENDIX PETITIONER'S ANNEXURES:

ANNEXURE A: TRUE COPY OF ORDER DATED 16.11.2006 PASSED BY THIS HON'BLE COURT IN MCA NO.94/06.

ANNEXURE B: TRUE COPY OF ASSESSMENT ORDER DATED 10.11.2011 FOR ASSESSMENT YEAR 2009-2010.

ANNEXURE C: TRUE COPY OF APPELLATE ORDER DATED 19.1.2012 PASSED BY THE DEPUTY COMMISSIONER (APPELAS), ERNAKULAM IN APPEAL AITA NO.33/2011 FILED BY THE PETITIONER. ANNEXURE D: TRUE COPY OF APPEAL MEMORANDUM DATED 20.6.2012 FILED BY THE PETITIONER BEFORE THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ERNAKULAM.

ANNEXURE E: TRUE COPY OF IMPUGNED COMMON ORDER DATED 19.2.2015 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ERNAKULAM IN AITA NO.3/2012.

ANNEXURE F: TRUE COPY OF JUDGMENT DATED 23.9.2011 PASSED BY THIS HONOURABLE COURT IN O.T.C. NO.3/11 FILED BY THE PETITIONER.

ANNEXURE G: TRUE COPY OF ORDER DATED 21.2.2012 PASSED BY THE HON'BLE SUPREME COURT IN SLP NO.5347/2012 FILED BY THE PETITIONER.

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

ANTONY DOMINIC & SHAJI P. CHALY, JJ.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - O.T.C. Nos.1 & 2 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of July, 2015

JUDGMENT

Antony Dominic, J.

The issues raised in these cases are covered against the assessee in the order in OTC 3/11. Since the matter is thus covered, these OTCs are dismissed.

ANTONY DOMINIC JUDGE SHAJI P. CHALY JUDGE jes