Kerala High Court
M/S. Bharati Airtel Limited vs The Commissioner Of Income Tax on 5 April, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
ITA NO. 80 OF 2015
AGAINST THE ORDER/JUDGMENT DATED 10.07.2013 IN ITA NO.80
OF 2013 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT
M/S.BHARATI AIRTEL LTD.
KERALA CIRCLE OFFICE, N.H.BY-PASS ROAD,KUNDANNUR
P.O, MARADU, KOCHI-683 304,REPRESENTED BY ITS
AUTHORISED SIGNATORY,MRS. REKHA AGARWAL.
BY ADV SRI.A.KUMAR
RESPONDENT
COMMISSIONER OF INCOME TAX
ERNAKULAM - 682 018.
BY ADV CHRISTOPHER ABRAHAM
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 05.04.2024, ALONG WITH ITA.46/2017, 47/2017 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
I.T.A Nos.80/2015, 46/2017, 47/2017
and 48/2017
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
ITA NO. 46 OF 2017
AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.83 OF 2013
OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE
M/S. BHARATI AIRTEL LIMITED
KERALA CIRCLE OFFICE, N.H.BYE-PASS ROAD,
KUNDANNUR P.O., MARADU, KOCHI-683304, REP. BY
ITS AUTHORISED SIGNATORY, SMT.SHEENA SAMUEL
BY ADV SRI.A.KUMAR
RESPONDENT/RESPONDENT/REVENUE
COMMISSIONER OF INCOME TAX
ERNAKULAM-682018.
BY ADVS.
CHRISTOPHER ABRAHAM
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
SRI.P.K.RAVINDRANATHA MENON SR.
THIS INCOME TAX APPEAL HAVING COME UP FOR
ADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
I.T.A Nos.80/2015, 46/2017, 47/2017
and 48/2017
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
ITA NO. 47 OF 2017
AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.82 OF 2013
OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE
M/S. BHARATI AIRTEL LIMITED
KERALA CIRCLE OFFICE, N.H BY-PASS
ROAD,KUNDANNUR P.O, MARADU, KOCHI
683304,RERPESENTED BY ITS AUTHORISED
SIGNATORY SMT. SHEENA SAMUEL
BY ADV SRI.A.KUMAR
RESPONDENT/RESPONDENT/REVENUE
THE COMMISSIONER OF INCOME TAX
ERNAKULAM 682 018
BY ADVS.
CHRISTOPHER ABRAHAM
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
SRI.P.K.RAVINDRANATHA MENON SR.
THIS INCOME TAX APPEAL HAVING COME UP FOR
ADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
I.T.A Nos.80/2015, 46/2017, 47/2017
and 48/2017
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
ITA NO. 48 OF 2017
AGAINST THE ORDER/JUDGMENT DATED IN ITA NO.81 OF 2013
OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE
M/S. BHARATI AIRTEL LIMITED
KERALA CIRCLE OFFICE, N.H.BY-PASS ROAD,
KUNDANNUR P.O., MARADU, KOCHI-683304, REP. BY
ITS AUTHORISED SIGNATORY, SMT. SHEENA SAMUEL.
BY ADV SRI.A.KUMAR
RESPONDENT/RESPONDENT/REVENUE
THE COMMISSIONER OF INCOME TAX
ERNAKULAM-682017.
BY ADVS.
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
SRI.P.K.RAVINDRANATHA MENON SR.
CHRISTOPHER ABRAHAM
THIS INCOME TAX APPEAL HAVING COME UP FOR
ADMISSION ON 05.04.2024, ALONG WITH ITA.80/2015 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
I.T.A Nos.80/2015, 46/2017, 47/2017
and 48/2017
5
JUDGMENT
Dr. A.K.Jayasankaran Nambiar, J.
It is agreed by counsel on either side that the questions of
law raised in these I.T Appeals now stand answered in favour of the
assessee by the judgment of the Supreme Court dated 28.02.2024 in
Civil Appeal No.7257 of 2011 and connected cases.
Taking note of the said judgment, these I.T. Appeals are
allowed by answering the substantial questions of law raised therein,
in favour of the assessee and against the revenue.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
smm
I.T.A Nos.80/2015, 46/2017, 47/2017
PETITIONER ANNEXURES
ANNEXURE A TRUE COPY OF AGREEMENT DATED
01.04.2008.
ANNEXURE B TRUE COPY OF AFFIDAVITS.
ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY
COMMISSIONER OF INCOME TAX DATED
24.02.2010.
ANNEXURE D TRUE COPY OF THE ORDER OF THE
COMMISSIONER OF INCOME TAX (APPEALS)
DATED 30.11.2012.
ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME
TAX APPELLATE TRIBUNAL DATED
10.07.2013.
I.T.A Nos.80/2015, 46/2017, 47/2017
PETITIONER ANNEXURES
ANNEXURE A TRUE COPY OF AGREEMENT DATED
1.4.2008
ANNEXURE B TRUE COPY OF AFFIDAVITS
ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY
COMMISSIONER OF INCOME TAX DATED
24.2.2010
ANNEXURE D TRUE COPY OF THE ORDER OF THE
COMMISSIONER OF INCOME TAX (APPEALS)
DATED 30.11.2012
ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME
TAX APPELLATE TRIBUNAL DATED
10.7.2013
I.T.A Nos.80/2015, 46/2017, 47/2017
PETITIONER ANNEXURES
ANNEXURE A TRUE COPY OF AGREEMENT DATED
1.4.2008
ANNEXURE B TRUE COPY OF AFFIDAVITS
ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY
COMMISSIONER OF INCOME TAX DATED
24.2.2010
ANNEXURE D TRUE COPY OF THE ORDER OF THE
COMMISSIONER OF INCOME TAX (APPEALS)
DATED 30.11.2012
ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME
TAX APPELLATE TRIBUNAL DATED
10.7.2013
I.T.A Nos.80/2015, 46/2017, 47/2017
PETITIONER ANNEXURES
ANNEXURE A TRUE COPY OF AGREEMENT DATED
1.4.2008
ANNEXURE B TRUE COPY OF AFFIDAVITS
ANNEXURE C TRUE COPY OF THE ORDER OF THE DEPUTY
COMMISSIONER OF INCOME TAX DATED
24.2.2010
ANNEXURE D TRUE COPY OF THE ORDER OF THE
COMMISSIONER OF INCOME TAX (APPEALS)
DATED 30.11.2012
ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME
TAX APPELLATE TRIBUNAL DATED
10.7.2013
