{"id":108326,"date":"2010-11-16T00:00:00","date_gmt":"2010-11-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-federal-bank-ltd-on-16-november-2010"},"modified":"2018-12-23T15:15:17","modified_gmt":"2018-12-23T09:45:17","slug":"the-commissioner-of-income-tax-vs-the-federal-bank-ltd-on-16-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-federal-bank-ltd-on-16-november-2010","title":{"rendered":"The Commissioner Of Income Tax vs The Federal Bank Ltd on 16 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs The Federal Bank Ltd on 16 November, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1224 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX, COCHIN.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE FEDERAL BANK LTD.,\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)\n\n                For Respondent  :SRI.JOSEPH KODIANTHARA\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice B.P.RAY\n\n Dated :16\/11\/2010\n\n O R D E R\n   C.N.RAMACHANDRAN NAIR &amp; BHABANI PRASAD RAY, JJ.\n            ----------------------------------\n                      ITA No.1224 of 2009\n            ---------------------------------\n           Dated, this the 16th day of November, 2010\n\n                           J U D G M E N T\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>     The first question raised pertains to disallowance under<\/p>\n<p>Section 14A. By virtue of the proviso to Section 14A, completed<\/p>\n<p>assessment can not be reopened for any assessment year prior to<\/p>\n<p>2001.   Since the assessment pertains to the year 2000-01, its<\/p>\n<p>reopening done is not permissible under the statute. So much so,<\/p>\n<p>we reject the appeal filed by the Revenue on this issue.<\/p>\n<p>     2.    So far as the other item is concerned, the appeal is filed<\/p>\n<p>against a remand order issued by the Tribunal. We do not find any<\/p>\n<p>ground to interfere with the remand orders issued by the Tribunal.<\/p>\n<p>     Consequently, this appeal is dismissed on both grounds.<\/p>\n<p>                             (C.N.RAMACHANDRAN NAIR, JUDGE)<\/p>\n<p>                             (BHABANI PRASAD RAY, JUDGE)<\/p>\n<p>jg<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs The Federal Bank Ltd on 16 November, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1224 of 2009() 1. THE COMMISSIONER OF INCOME TAX, COCHIN. &#8230; Petitioner Vs 1. THE FEDERAL BANK LTD., &#8230; Respondent For Petitioner :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) For Respondent :SRI.JOSEPH KODIANTHARA The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-108326","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs The Federal Bank Ltd on 16 November, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-federal-bank-ltd-on-16-november-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs The Federal Bank Ltd on 16 November, 2010 - Free Judgements of Supreme Court &amp; 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