Kerala High Court Archives

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), 153A, 153A(1), 153A(1)(a), 153A(2), 158, 260A Asst. Year 2003-04 to 2004-05 K.Vinod Chandran & Ashok Menon, JJ. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 19th February, 2019 Counsel Appeared: P.K.R. Menon, Sr. …

Kerala H.C : Whether the amount of Rs.12,49,000/- could have been assessed as an unexplained investment, especially when there was no proposal to assess it as that under Section 69 of the Income Tax Act?

High Court Of Kerala CIT vs. Amritha Cyber Park (P) Ltd Section 69 K.Vinod Chandran & Ashok Menon, JJ. ITA.No. 294 of 2010 19th February, 2019 Counsel Appeared: Jose Joseph, SC for the Petitioner.: S.Parvathi, Amicus Curiae for the Respondent. K.VINOD CHANDRAN, J.: There was none appearing for the respondent, despite the Department having taken out …

Kerala H.C : Whether the Tribunal was correct in having deleted the additions, since the creditworthiness of the donor, to the three partners who are said to have given advances to the firm, had not been established

High Court Of Kerala CIT vs. M/S. Sree Ganesh Trading Company Section 68 K.Vinod Chandran & Ashok Menon, JJ. ITA. No.286 of 2009 31st January, 2019 Counsel Appeared: Jose Joseph, SC, for Income Tax.: Aleena Maria Jose for the Respondent. K. VINOD CHANDRAN, J. The issue arises under Section 68 of the Income Tax Act, 1961 …

Kerala H.C : Whether in the facts and circumstances of the case, ought not the Tribunal have set aside the order under Section 263 of the Act for reason of the order revised having merged with the appellate order?

High Court Of Kerala Skyline Builders Rajaji Road vs. CIT Section 80IB, 132, 143(3), 153A, 260A, 263(2), 263 Asst. Year 2001-2002, 2003-2004, 2005-2006 & 2006-2007 K.Vinod Chandran & Ashok Menon, JJ. ITA. No.84 of 2012, ITA. No.87 of 2012, ITA.No. 89 of 2012, ITA.No. 94 of 2012 17th January, 2019 Counsel Appeared: M.Gopikrishnan Nambiar, K.John Mathai, …

Kerala H.C : The order of the assessing authority by not granting the benefit of exemption under Section 10(22)

High Court Of Kerala Sree Chithra Educational, Cultural And Film Society vs. Deputy Director Of Income Tax (Exemption) Section 10(22) K.Vinod Chandran & Ashok Menon, JJ. ITA.No. 1665 of 2009 16th January, 2019 Counsel Appeared: E.K. Nandakumar (SR.), K.John Mathai, P.Benny Thomas for the Petitioner.: P.K.R. Menon, Sr. Counsel for GOI (Taxes), Jose Joseph, SC, for …

Kerala H.C : Whether the limitation period has expired when the assessment order was passed under Section 158BC

High Court Of Kerala K.V. Padmanabhan vs. Assistant Commissioner Of Income Tax Section 132(3), 158BE(1)(b) K.Vinod Chandran & Ashok Menon, JJ. ITA.No. 191 of 2012 7th January, 2019 Counsel Appeared: Anil D. Nair, Nivedita A.Kamath, J.R. Prem Navaz for the Petitioner.: P.K.R. Menon, Sr.Counsel, GOI(Taxes), Jose Joseph, SC for the Income Tax. VINOD CHANDRAN, J.: The …

Kerala H.C : Whether the expenditure incurred insofar as carrying out repairs of the office of the assessee should be a revenue expenditure or a capital expenditure

High Court Of Kerala South India Corporation Ltd. vs. Assistant Commissioner Of Income Tax And Anr. Section 41(1), 80-IA and CBDT Circular No.1/2016 Asst. Year 2002-03, 2003-04 K.Vinod Chandran & Ashok Menon, JJ. ITA.No. 74 of 2008, ITA.No. 75 of 2008 7th January, 2019 I.T.A.Nos. 74 of 2008 and 75 of 2008 A common question arise …

Kerala H.C : Was the assessee’s undertaking a new one and not formed merely by transfer of plant and machinery from the lessor company ?

High Court Of Kerala Stabilix Solutions (P) Ltd. Vs. ITO Section 10B(1), 10B(2), 10B(2)(iii) Asst. Year 2004-05 K.Vinod Chandran & Ashok Menon, JJ. ITA.No. 32 of 2011 17th December, 2018 Counsel Appeared: E.K. Nandakumar (SR.), P.Gopinath (SR.), K.John Mathai, P.Benny Thomas for the Petitioner.: P.K.R. Menon, Sr.Counsel, GOI (Taxes), Jose Joseph, SC for the Income Tax. …

Kerala H.C : The expenditure incurred on the foreign tour of the wife of a Senior Executive of the company, in connection with the medical treatment of the said Executive is not an allowable deduction under the Income Tax Act, 1961, on the ground that she has no locus standi with the Company

High Court Of Kerala Harrisons Malayalam Ltd. vs. CIT K.Vinod Chandran & Ashok Menon, JJ. ITR.No. 1 of 2003 6th December, 2018 Counsel appeared: M. Gopikrishnan Nambiar, Joson Manavalan, K. John Mathai, Kuryan Thomas, Paulose C. Abraham, P. Gopinath for the Petitioner.: P.K. Ravindranatha Menon, SR.SC, GOI (Taxes), Jose Joseph, SC, for Income Tax VINOD CHANDRAN, …

Kerala H.C : The Tribunal erred in finding no adventure in the nature of trade when there were purchases made of properties steadily over a period and a transaction of sale carried out in the subject assessment year leading to a clear presumption of ’adventure in the nature of trade’ as contemplated under Section 2(13) of the Income Tax Act, 1961

High Court Of Kerala Pr.CIT vs. John Poomkudy Section 143(3) Asst. Year 2008-09 K.Vinod Chandran & Ashok Menon, JJ. I.T.A.No.113 of 2016 29th October, 2018 Counsel Appeared: P.K.R. Menon, Senior Counsel, GOI(Taxes), Jose Joseph, Standing Counsel for GOI (Taxes) for the Petitioner.: Navin R Nath, Geetha Job (OZHUKAYIL), Tom Jose for the Respondent. VINOD CHANDRAN, J. …

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Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

Kerala H.C : Whether the amount of Rs.12,49,000/- could have been assessed as an unexplained investment, especially when there was no proposal to assess it as that under Section 69 of the Income Tax Act?

Kerala H.C : Whether the Tribunal was correct in having deleted the additions, since the creditworthiness of the donor, to the three partners who are said to have given advances to the firm, had not been established

Kerala H.C : Whether in the facts and circumstances of the case, ought not the Tribunal have set aside the order under Section 263 of the Act for reason of the order revised having merged with the appellate order?

Kerala H.C : The order of the assessing authority by not granting the benefit of exemption under Section 10(22)

Kerala H.C : Whether the limitation period has expired when the assessment order was passed under Section 158BC

Kerala H.C : Whether the expenditure incurred insofar as carrying out repairs of the office of the assessee should be a revenue expenditure or a capital expenditure

Kerala H.C : Was the assessee’s undertaking a new one and not formed merely by transfer of plant and machinery from the lessor company ?

Kerala H.C : The expenditure incurred on the foreign tour of the wife of a Senior Executive of the company, in connection with the medical treatment of the said Executive is not an allowable deduction under the Income Tax Act, 1961, on the ground that she has no locus standi with the Company