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Kerala Court July 2021 Judgments

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Jul 29 2021

The Commissioner of Income Tax-I vs M/S.Apollo Tyres Ltd

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 184 OF 2013 AGAINST THE ORDER IN ITA 379/2009 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-I COCHIN. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/S: M/S.APOLLO TYRES LTD 6TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, COCHIN-682 031 BY ADVS. SRI.V.ABRAHAM MARKOS SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW SRI.JOSEPH MARKOSE SR. SRI.TOM THOMAS KAKKUZHIYIL THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-JUDGMENTS.V. Bhatti, J.Heard learned Standing Counsel Mr. Christopher Abraham and learned Senior Counsel Mr. Joseph Markos for parties.2. The Commissioner of Income...


Jul 29 2021

Commissioner of Income-Tax,Trivandrum vs Smt.B.Shylaja,Aswathi Enterpr ...

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 10 OF 2009 AGAINST THE ORDER IN ITA 778/2005 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: COMMISSIONER OF INCOME-TAX,TRIVANDRUM THIRUVANANTHAPURAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: SMT.B.SHYLAJA,ASWATHI ENTERPRISE,KOLLAM BEACH ROAD,KOLLAM. BY ADV SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:JUDGMENTS.V.Bhatti, J.The Revenue is the appellant in the instant appeal.2. Heard learned Standing counsel Sri Jose Joseph for the appellant and Adv.S.Arunraj for respondent.3. The value in the appeal is less than the limit prescribed by CBDTCircular. The Supreme Court in the judgment reported in S.C.Naregal v Commissioner of Income Tax (2019) 41...


Jul 29 2021

Shantha Radhakrishnan vs State of Kerala

Court: Kerala

Decided on: Jul-29-2021

WP(C) NO. 9760 OF 2020 1IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 WP(C) NO. 9760 OF 2020 PETITIONER/S: SHANTHA RADHAKRISHNAN AGED 60 YEARS W/O.K.V.RADHAKRISHNAN, RESIDING AT 'SHANTHA NIVAS', ELOOR SAIBY JOSE KIDANGOOR SMT.S.SIBHA KUM.PARVATHY VIJAYAN RESPONDENT/S: 1 STATE OF KERALA REP. BY HOME SECRETARY, MINISTRY OF HOME AFFAIRS, SECRETARIAT, THIRUVANANTHAPURAM-6950012 DEPUTY SUPERINTENDENT OF POLICE, ERNAKULAM-683501 3 CIRCLE INSPECTOR OF POLICE ELOOR POLICE STATION, ERNAKULAM-683501 4 VASUDEV AGED 36 YEARS S/O.K.V.RADHAKRISHNAN, RESIDING AT 'SHANTHA NIVAS, ELOOR SRI.E.C.AHAMED FAZIL SRI.M.H.SALIM OTHER PRESENT: SRI.MATHEW.G.VADAKKEL, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 9760 OF 2020 2P.V.KUNHIKRISHNAN, J -------------------------------------------- W.P.(C.) No.9760 o...


Jul 29 2021

Pixel Granites vs Head Load Workers Union, Citu

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 WP(C) NO. 9798 OF 2021 PETITIONER: PIXEL GRANITES MATTATHUR, VELLIKULANGARA P.O., THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, SAJU JOSEPH, S/O. K.D.JOSEPH, AGED 50 YEARS, RESIDING AT KALAMPARAMBIL HOUSE, KARUKUTTY P.O., KARUKUTTY VILLAGE, ALUVA TALUK, ERNAKULAM DISTRICT. BY ADV P.M.ZIRAJ RESPONDENTS:1 HEAD LOAD WORKERS UNION, CITU VELLIKULANGARA UNIT, VELLIKULANGARA P.O., THRISSUR -680307, REPRESENTED BY ITS SECRETARY. 2 HEAD LOAD WORKERS UNION, INTUC, VELLIKULANGARA UNIT, VELLIKULANGARA P.O., THRISSUR -680307, REPRESENTED BY ITS SECRETARY. 3 HEAD LOAD WORKERS UNION, AITUC, VELLIKULANGARA UNIT, VELLIKULANGARA P.O., THRISSUR -680307, REPRESENTED BY ITS SECRETARY. 4 HEAD LOAD WORKERS UNION, BMS, VELLIKULANGARA UNIT, VELLIKULANGARA P.O., THRISSUR -680307, REPRESENTED BY ITS SECRETARY. 5 HEAD LOAD WORKERS UNION, TUCI, KURINJPADAM, VELLIKULA...


Jul 29 2021

M/S.Apollo Tyres Ltd vs the Deputy Commissioner of Income-Tax

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 166 OF 2013 AGAINST THE ORDER IN ITA 719/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S.APOLLO TYRES LTD 6TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, ERNAKULAM-KOCHI-31. (PAN:AAACA 6990Q) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.BINU MATHEW SRI.TOM THOMAS KAKKUZHIYIL RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1) ERNAKULAM, KOCHI - 682 018. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-JUDGMENTS.V. Bhatti, J.Heard learned Senior Counsel Mr. Joseph Markos and learned Standing Counsel Mr. Christopher Abraham for parties.2. M/s.A...


Jul 29 2021

Regional Town Planner vs Sainaba.K.K

Court: Kerala

Decided on: Jul-29-2021

-1-IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 WA NO. 641 OF 2021 AGAINST THE JUDGMENT IN WP(C) 24232/2018 OF HIGH COURT OF KERALA APPELLANT/S: REGIONAL TOWN PLANNER REGIONAL TOWN PLANNING OFFICE, CHAKKORATHUKULAM, KOZHIKODE-673011. BY ADV GOVERNMENT PLEADER RESPONDENT/S: 1 SAINABA.K.K AGED 49 YEARS D/O. MOIDU, RESIDING AT BISMILLATH MANZIL, KUNIYANGADU P.O., PURAMMERI VIA, VADAKARA-673503. 2 KOZHIKODE MUNICIPAL CORPORATION, REPRESENTED BY ITS SECRETARY, BEACH ROAD, KOZHIKODE- 673032. 3 THE SECRETARY, KOZHIKODE MUNICIPAL CORPORATION, BEACH ROAD, KOZHIKODE-673032.OTHER PRESENT: SRI. TEK CHAND SR GP FOR APPELLANT, SRI.V.N.HARIDAS FOR R1, AND SMT.BINDUMOL JOSEPH FOR R2 AND R3 THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W. A. No. 641 of 2021 -2-JUDGMENTS. Manikumar, C.J....


Jul 29 2021

M/S.Apollo Tyres Ltd. vs the Deputy Commissioner of Income Tax

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 26 OF 2013 AGAINST THE ORDER IN ITA 430/2006 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S.APOLLO TYRES LTD. 6TH FLOOR, CHERUPUSHPAM BUILDINGS, KOCHI-31, (PAN AAACA 69900) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.TOM THOMAS KAKKUZHIYIL RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), ERNAKULAM, KOCHI-682018. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES JOSE JOSEPH, SC, FOR INCOME TAX CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-JUDGMENTS.V.Bhatti, J.Heard learned Senior Counsel Mr. Joseph Markos and learned Standing Counsel Mr...


Jul 29 2021

The Commissioner of Income Tax-I, Cochin vs Appollo Tyres Ltd.

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 172 OF 2013 AGAINST THE ORDER IN ITA 430/2006 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAMAPPELLANT/S: THE COMMISSIONER OF INCOME TAX-I, COCHIN BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/S: APOLLO TYRES LTD. 6TH FLOOR, CHERUPUSHPAM BUILDING, SHANMUGHAM ROAD, KOCHI-682031 BY ADVS. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.JOSEPH MARKOSE SR. SRI.TOM THOMAS KAKKUZHIYIL THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-JUDGMENTS.V. Bhatti, J.Heard learned Standing Counsel Mr. Christopher Abraham and learned Senior Counsel Mr. Joseph Markos for parties.2. The Commissioner of Income Tax/Revenue is theappellant. M/s. Apollo Tyr...


Jul 29 2021

The Commissioner of Income Tax-I vs Appolo Tyres Ltd.,

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 103 OF 2013 AGAINST THE ORDER IN ITA 378/2009 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAMAPPELLANT/S: THE COMMISSIONER OF INCOME TAX-I COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/S: APOLLO TYRES LTD., 6TH FLOOR, CHERUPUZHPAM BUILDING, SHANMUGHAM ROAD, KOCHI-682031. BY ADVS. SRI.V.ABRAHAM MARKOS SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW SRI.JOSEPH MARKOSE SR. SRI.TOM THOMAS KAKKUZHIYIL THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-JUDGMENTS.V.Bhatti, J.Heard learned Standing Counsel Mr. Christopher Abraham and learned Senio...


Jul 29 2021

The Commissioner of Income Tax vs M/S. Apollo Tyres Limited

Court: Kerala

Decided on: Jul-29-2021

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 ITA NO. 167 OF 2013 AGAINST THE ORDER IN ITA 300/2009 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAMAPPELLANT/S: THE COMMISSIONER OF INCOME TAX-1 COCHIN. BY ADVS. SRI.P.K. RAVEENDRANATHA MENON SRI.JOSE JOSEPH, SC, FOR INCOME TAX CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/S: M/S. APOLLO TYRES LIMITED CHERUPUSHPAM BUILDING, SHANMUGHAM ROAD, KOCHI-682 031. BY ADVS. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU MATHEW SRI.JOSEPH MARKOSE SR. SRI.TOM THOMAS KAKKUZHIYIL THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-JUDGMENTS.V. Bhatti, J.Heard learned Standing Counsel Mr. Jose Joseph and learned Senior Counsel Mr. Joseph Markos for parties.2. The Commissioner of Income Tax/Revenue is t...


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