Ita/123/2010 Of The Commissioner Of Income Tax v. M/S.assyst International (P) Ltd., Aluva

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN &THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY, THE 4TH DAY OF DECEMBER 2017/13TH AGRAHAYANA, 1939 ITA.No. 123 of 2010 ( ) ------------------------ AGAINST THE ORDER IN ITA 374/COCH/2009 of I.T.A.TRIBUNAL,COCHIN BENCHDATED 13.10.2009 APPELLANT)/APPELLANT/APPELLANT: -------------------------------- THE COMMISSIONER OF INCOME TAX COCHIN. BY SENIOR COUNSEL FOR GOVERNMENT OF INDIA (TAXES) SRI.P.K.R. MENON BY SC, FOR INCOME TAX SRI.JOSE JOSEPH RESPONDENT/RESPONDENT: ------------------------- M/S.ASSYST INTERNATIONAL (P) LTD., ALUVA MUTTOM, THAIKKATTUKARA, ALUVA. R1 BY ADV. SRI.T.M.SREEDHARAN (SR.) R1 BY ADV. SRI.V.P.NARAYANAN R1 BY ADV. SMT.VANDANA MENON R1 BY ADV. SMT.DIVYA RAVINDRAN R1 BY ADV. SRI.ABRAHAM VARGHESE THARAKAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON04-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No. 123 of 2010 ::2:: APPENDIX APPELLANTS ANNEXURES ANNEXURE A: COPY OF THE ORDER U/S 143(3)/115WE (3) DT.24.12.2008 FORTHE ASSESSMENT YEAR 2002-03 ANNEXURE B: COPY OF THE ORDER DT 24.03.2009 OF THE COMMISSIONER OFINCOMETAX (APPEALS) ANNEXURE C: COPY OF THE ORDER DT 13.10.2009 OF THE INCOME TAXAPPELLATE TRIBUNAL COCHIN BENCH IN ITA NO.374/COCH/2009 RESPONDENTS ANNEXURES: NIL TRUE COPY P.A TO JUDGE jma K. Vinod Chandran & Ashok Menon, JJ - - - - - - - - - - - - -- - - - - - - - - - - - - - - - I.T Appeal No.123 of 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 04[th] day of December, 2017J U D G M E N T K. Vinod Chandran, J The learned Senior Counsel Government of India (Taxes)and the learned Counsel appearing for the respondent assesseeagree that identical appeals of the assessee, have beenconsidered for the earlier assessment years, and rejected forreason of there being no question of law arising. The decisionsare dated 14.03.2011 in ITA No.1469/2009 and ITANo.1118/2009. Hence respectfully following the aforesaiddecisions, the ITA is rejected for reason of there being noquestion of law arising, affirming the order of the Tribunal. Sd/- K. Vinod Chandran, Judge jma //true copy// Sd/-Ashok Menon, Judge P.A to Judge