Ita/10/2013 Of The Commissioner Of Income Tax v. M/S.kerala State Industrial Products Trading Corporation Ltd

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. 10 of 2013 ---------------------- ITA 257/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/RESPONDENT: --------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: ------------------------ M/S.KERALA STATE INDUSTRIAL PRODUCTS TRADING - CORPORATION LTD., SANKAR NIVAS, PANAVILA JUNCTION, THIRUVANANTHAPURAM 695 014. BY ADV. SRI.JOSEPH MARKOSE (SR.) BY ADV. SRI.V.ABRAHAM MARKOS BY ADV. SRI.BINU MATHEW BY ADV. SRI.TOM THOMAS (KAKKUZHIYIL) BY ADV. SRI.ABRAHAM JOSEPH MARKOS BY ADV. SRI.ISAAC THOMAS BY ADV. SRI.NOBY THOMAS CYRIAC SC SRI.P.K.R. MENON (Sr) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 22-09-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No. 10 of 2013 ANTONY DOMINIC & A.M.BABU, JJ - - - - - - - - - - - - - - - - - - - - I.T.Appeal.10 of 2013 - - - - - - - - - - - - - - - - Dated : 22[nd] September, 2017 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Antony Dominic, J. 1.The Revenue is in appeal against the orderpassed by the Income Tax Appellate Tribunal,Cochin Bench in I.T.A.257/2009 concerning theassessment year 2004-05. 2.We heard the learned counsel for the Revenue andthe learned Senior counsel for the assessee. Wefind that the Tribunal has disposed ofI.T.A.257/2009alongwithI.T.A.256/2009concerning the assessment year 2003-04, sincethe issues raised were common in both theappeals. The Revenue challenged the order of theTribunal in I.T.A.256/2009 before this Court byfiling I.T.A.240/2012. By judgment dated 6[th]December, 2013, this Court dismissed the appealholding that it did not involve any substantive I.T.A.10/2013 question of law for consideration in the appeal. 3.Having regard to the above, this appeal alsomerits only dismissal. Accordingly, the samestands dismissed.merits only dismissal. Accordingly, the samestands dismissed. Sd/- ANTONY DOMINIC Judge Sd/- A.M.BABU Judge Mrcs/22.9 //True Copy// P.S.To Judge