Ita/1220/2009 Of Commissioner Of Income Tax, Kottayam v. M/S. G.s. Traders, Karthikappally, Alapu

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 15TH NOVEMBER 2011 / 24TH KARTHIKA 1933 ITA.No. 1220 of 2009() ---------------------- ITA.933/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT. ----------------------------------------- THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT. ------------------------------------ M/S. G.S. TRADERS, KARTHIKAPALLY. ADV. SRI.P.BALAKRISHNAN (E) FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 15/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX ANNEXURE A: COPY OF ORDER U/S.143(3)R.W.S. 147 OF THE INCOME TAX ACT 1961DT.11.2.2004. ANNEXURE B: CIT(A) ORDER IN ITA NO.4/APY/CIT-IV/04-05 DT.19.7.2005. ANNEXURE C: COPY OF ORDER OF ITAT IN ITA NO.933/COCH/2005 DT.11.5.2007. ANNEXURE D: COPY OF INSTRUCTION NO.2/2005 DT.24.10.2005 OF C.B.D.T., NEW DELHI. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR &K.VINOD CHANDRAN, JJ. ....................................................................I.T. Appeal No.1220 of 2009 ....................................................................Dated this the 15th day of November, 2011. JUDGMENT Ramachandran Nair, J. Since the issue raised is squarely covered by Division Benchjudgment of this court in I.T. Appeal No.175/2009 and connected casesdated 29.11.2010, following the said judgment we dismiss thedepartmental appeal. C.N.RAMACHANDRAN NAIRJudge pms K.VINOD CHANDRANJudge