(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Ishwardas Sons ____________________________________ Appellant;
v.
Commissioner of Income Tax, Cochin, Kerala _________ Respondent.
Civil Appeal No. 7839 of 2011, decided on September 15, 2022
The Order of the court was delivered by
Order
1. An order of remand to the High Court is required, however, we are not inclined to pass remit order, as the issue, in our opinion, has been correctly decided. Remand in the present appeal will only entail extra expenditure on the part of the assessee and would not be in the interest of justice. Hence, we decline to exercise our power under Article 136 of the Constitution of India and dismiss the present appeal.
2. Pending application(s), if any, shall stand disposed of.
Civil Appeal No(s). 7839/2011
M/s. Ishwardas Sons ________________________________ Appellant
v.
The Commissioner Of Income Tax, Cochin, Kerala _______ Respondent
Date: 15-09-2022 This appeal was called on for hearing today.
(Before Sanjiv Khanna and J.K. Maheshwari, JJ.)
UPON hearing the counsel the Court made the following
ORDER
3. The appeal is dismissed in terms of the signed order.
4. Pending application(s), if any, shall stand disposed of.
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