Exhibit P10A True Copy Of The Reported Judgment Of The Hon'ble Supreme Court In Hondasiel Power Products Ltd v. Commissioner Of Income Tax, Delhi, Of The Hon'ble Supreme Court In Hondasiel Power Products Ltd., V. Commissioner Of Income Tax, Delhi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE SMT. JUSTICE P.V.ASHA MONDAY, THE 05TH DAY OF OCTOBER 2020/13TH ASWINA, 1942 WP(C).No.19862 OF 2020(G) PETITIONER: TEAM ONE ADVERTISING COMPANY PVT. LTD.,KV-30, PANAMPILLY NAGAR, ERNAKULAM-682 036, REPRESENTED BY ITS MANAGING DIRECTOR MRS.VINODINI ISSAAC. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.K.JOHN MATHAISRI.JOSON MANAVALANSRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAMSRI.RAJA KANNAN RESPONDENTS: 1UNION OF INDIAREPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110 004. 2COMMISSIONER OF INCOME TAX (APPEALS)POORNIMA BUILDING, 3RD FLOOR, PANAMPILLY NAGAR, KOCHI-683 036.3THE INCOME TAX OFFICER,CORPORATE WARD 2(1), C.R BUILDING, I.S.PRESS ROAD, KOCHI - 682 018. BY SRI.ROJO JOSEPH THURUTHIPARA, CGCBY SRI.P.K.RAVINDRANATHA MENON (SR.)BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T This writ petition is filed challengingExt.P7 order passed by the second respondent inan appeal filed by the petitioner against Ext.P5order. Petitioner has also challenged Ext.P19orderdismissingExt.P8petitionforrectification filed under Section 154 of the Act. The main allegation raised by thepetitioner is that the orders were passedwithout considering the argument notes or thedocuments produced by him before the 2[nd]respondent. 2.When the writ petition came up forconsideration today, Shri P.K.Ravindranatha Menon, learned Senior Standing Counsel forIncome Taxes submitted that the secondrespondent is passing an order withdrawingExt.P8. It is also submitted that fresh orders would be passed after affording an opportunityof personal hearing to the petitioner. Therefore there cannot be any furthergrievance for the petitioner in the matter.This writ petition is closed accordingly,recording the submission of the learned SeniorCounsel. AS Sd/- P.V.ASHA, JUDGE The words and figures 'Ext.P19' occurring in the 4[th] line of 1[st] paragraph of the judgmentdated 05.10.2020 in W.P.(C).No.19862/2020 (G)shall stand corrected as 'Ext.P9' and the wordsand figures 'Ext.P8' occurring in the 5[th] line of2[nd]paragraph of the judgment shall standcorrected as'Ext.P9'as per order dated22.10.2020inI.A.No.2/2020inW.P. (C).No.19862/2020(G). Sd/- DEPUTY REGISTRAR APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ORDER OF ASSESSMENT DATED 12.02.2015 PASSED BYTHE 3RD RESPONDENT.ASSESSMENT DATED 12.02.2015 PASSED BYTHE 3RD RESPONDENT. EXHIBIT P2A TRUE COPY OF THE APPEAL DATED 10.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.10.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3A TRUE COPY OF THE POSTING NOTICE DATED 14.07.2020 ISSUED BY THE 2ND RESPONDENT.DATED 14.07.2020 ISSUED BY THE 2ND RESPONDENT. DATED 14.07.2020 ISSUED BY THE 2ND EXHIBIT P4A TRUE COPY OF THE INDEX OF THE DOCUMENTS UPLOADED THROUGH ONLINE MODE ALONG WITH THE ARGUMENT NOTE.DOCUMENTS UPLOADED THROUGH ONLINE MODE ALONG WITH THE ARGUMENT NOTE. EXHIBIT P5A TRUE COPY OF THE DETAILS WERE UPLOADED ON 18.07.2020 AND THE ACKNOWLEDGMENT IN THIS REGARD.UPLOADED ON 18.07.2020 AND THE ACKNOWLEDGMENT IN THIS REGARD. EXHIBIT P6 A TRUE COPY OF THE E-MAIL DATED 18.07.2020 UNDER WHICH THE DOCUMENTS WERE E-MAILED TO THE DESIGNATED E-MAIL ID OF THE OFFICE OF THE 2ND RESPONDENT.18.07.2020 UNDER WHICH THE DOCUMENTS WERE E-MAILED TO THE DESIGNATED E-MAIL ID OF THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE ORDER ISSUED UNDERSECTION 250 DATED 23.07.2020 PASSED BY THE 2ND RESPONDENT.SECTION 250 DATED 23.07.2020 PASSED BY THE 2ND RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE PETITION FOR RECTIFICATION DATED 07.08.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.RECTIFICATION DATED 07.08.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5A TRUE COPY OF THE DETAILS WERE UPLOADED ON 18.07.2020 AND THE ACKNOWLEDGMENT IN THIS REGARD.UPLOADED ON 18.07.2020 AND THE ACKNOWLEDGMENT IN THIS REGARD. EXHIBIT P6 A TRUE COPY OF THE E-MAIL DATED 18.07.2020 UNDER WHICH THE DOCUMENTS WERE E-MAILED TO THE DESIGNATED E-MAIL ID OF THE OFFICE OF THE 2ND RESPONDENT.18.07.2020 UNDER WHICH THE DOCUMENTS WERE E-MAILED TO THE DESIGNATED E-MAIL ID OF THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE ORDER ISSUED UNDERSECTION 250 DATED 23.07.2020 PASSED BY THE 2ND RESPONDENT.SECTION 250 DATED 23.07.2020 PASSED BY THE 2ND RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE PETITION FOR RECTIFICATION DATED 07.08.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.RECTIFICATION DATED 07.08.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RECTIFICATION DATED 07.08.2020 FILED EXHIBIT P9A TRUE COPY OF THE ORDER UNDER SECTION 154 DATED 02.09.2020 PASSED BY THE 2ND RESPONDENT.SECTION 154 DATED 02.09.2020 PASSED BY THE 2ND RESPONDENT. EXHIBIT P10A TRUE COPY OF THE REPORTED JUDGMENT OF THE HON'BLE SUPREME COURT IN HONDASIEL POWER PRODUCTS LTD., V. COMMISSIONER OF INCOME TAX, DELHI, OF THE HON'BLE SUPREME COURT IN HONDASIEL POWER PRODUCTS LTD., V. COMMISSIONER OF INCOME TAX, DELHI, 5 REPORTED IN 2008 (221) ELT 11 (SC). EXHIBIT P11 A TRUE COPY OF THE REPORTED JUDGMENT OF THE HIGH COURT OF MADRAS IN ROOTS MULTICLEAN LTD., V. CESTAT, CHENNAI, REPORTED IN 2016 (336) ELT 25(MAD). EXHIBIT P12 A TRUE COPY OF THE REPORTED JUDGMENT OF THE HON'BLE SUPREME COURT IN ACIT,RAJKOT V. SAURASHTRA KUTCH STOCK EXCHANGE LTD., 2008 (230) ELT 385 (SC). RESPONDENTS' EXHIBITS: EXHIBIT R2(a): REMARKS RECEIVED FROM THE COMMISSIONER OF INCOME TAX (APPEALS) ADDRESSED TO STANDING COUNSEL, GOVT. OF INDIA (TAXES), KOCHI DATED 30/09/2020.