Ita/1143/2009 Of The Commissioner Of Income Tax Cochin v. Harrisons Malayalam Ltd. Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 23RD OCTOBER 2009 / 1ST KARTHIKA 1931 ITA.No. 1143 of 2009() ---------------------- ITA.905/COCH/2005 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT -------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: APPELLANT ------------------------ HARRISONS MALAYALAM LTD., BRISTOW ROAD, KOCHI-682 003. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 23/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: = = = = = = = = = = = = == == = = = = = = = = = = = = = = = = = = = = = = = = DATED THIS, THE 23RD DAY OF OCTOBER, 2009. Raman, J. J U D G M E N T The questions that have been formulated in these appeals are asfollows: 1.Whether, on the facts and in the circumstancesof the case should not the Tribunal have keptthe penalty appeal in abeyance till the disposalof the quantum appeal by the Hon'ble HighCourt?of the case should not the Tribunal have keptthe penalty appeal in abeyance till the disposalof the quantum appeal by the Hon'ble HighCourt? 2.Whether on the facts and in the circumstancesof the case should not the Tribunal considerthe case on merits if the Revenue is to win thequantum appeal pending before this Hon'bleCourt?of the case should not the Tribunal considerthe case on merits if the Revenue is to win thequantum appeal pending before this Hon'bleCourt? We find the above questions are not even questions of law, much lessany substantial questions of law. In the circumstances, the appeals aredismissed. P.R. RAMAN, (JUDGE) KNC/- P.R. RAMACHANDRA MENON,(JUDGE)