Antony Dominic, J v. I.t.appeal Nos.115, 121, 124, 125 & 127 Of 2012

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE A.M.BABU FRIDAY, THE 22ND DAY OF SEPTEMBER 2017/31ST BHADRA, 1939 ITA.No. 115 of 2012 -----------------------AGAINST THE ORDER/JUDGMENT IN ITA 507/Coch/2010 of I.T.A.T, COCHIN BENCH DATED 31-01-2012 APPELLANT/RESPONDENT: ----------------------- THE COMMISSIONER OF INCOME TAX, (CENTRAL), COCHIN. BY ADVS.SRI.P.K.R.MENON, SR.COUNSEL, GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: ------------------------ M/S. BEST BAKERY & ICE CREAM PARLOUR, NEAR K.S.R.T.C. BUS STAND, ANGAMALY, PIN-683572. BY ADV. SRI.ANIL D. NAIR BY ADV. SRI.J.R.PREM NAVAZ BY ADV. SMT.NIVEDITA A.KAMATH BY ADV. SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 22-09-2017ALONG WITH ITA. 121/2012, ITA. 124/2012, ITA. 125/2012 & ITA. 127/2012, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No. 115 of 2012 APPENDIX APPELLANT'S ANNEXURES :- ANNEXURE .A: COPY OF THE ORDER OF ASSESSING OFFICER DTD.29.12.2008. ANNEXURE. B: COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DTD.15.6.2010. ANNEXURE. C: COPY OF THE ORDER OF THE TRIBUNAL DTD.31.1.2012. True copy P.A. to Judge ANTONY DOMINIC & A.M.BABU, JJ. -------------------------------------------------------------- I.T.Appeal Nos.115, 121, 124, 125 & 127 of 2012 --------------------------------------------------------------Dated this the 22[nd] day of September, 2017JUDGMENT Antony Dominic, J. These appeals are filed by the Revenue impugning thecommon order passed by the Tribunal in I.T.A.Nos.507 to 513of 2010 concerning the assessment years 2001-02 to 2007-2008. The appeals were disposed of in the light of the orderof the Tribunal in M/s.Matha Enterprises, Angamaly Vs.Commissioner of Income Tax, Ernakulam (ITA No.302/2010and connected cases). The order of the Tribunal in the case ofMatha Enterprises (supra) was the subject matter ofITA.No.145/2011 filed by the Revenue and this Court byjudgment dated 11[th] November, 2016 disposed of the appealand connected cases setting aside the order of the Tribunaland remitting the matters for reconsideration by the Tribunalitself. Since the impugned orders were rendered entirelyrelying on the order of the Tribunal in the case of MathaEnterprises (supra) and since that order has been set aside by this Court and the matter is remitted, the orders impugnedherein are also liable to be set aside and directed to bereconsidered by the Tribunal. Accordingly these appeals are disposed of setting asidethe impugned orders of the Tribunal and remitting the mattersto the Tribunal which shall hear and dispose of the mattersalong with the appeal in the case of Matha Enterprises (supra)and connected cases. Sd/- ANTONY DOMINIC, JUDGE Sd/- A.M.BABU, JUDGE skj