Ita/188/2000 Of M/S.kerala Kala Theatre v. The Commissioner Of Income-Tax Calicut

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH APRIL 2008 / 20TH CHAITHRA 1930 ITA.No. 188 of 2000() --------------------- AGAINST THE ORDER DATED 23/08/1999 IN COCH. IN ITA.805/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: ----------------- M/S.KERALA KALA THEATRE BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: ------------- COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &T.R.RAMACHANDRAN NAIR, JJ. .................................................................... I.T. Appeal No.188 of 2000 ....................................................................Dated this the 9th day of April, 2008. JUDGMENT C.N.Ramachandran Nair, J. Since appellant's case for earlier years on same issue stands remanded by this court vide judgment in I.T.R. Nos.131 and 233 of 1997 for freshdecision by the Tribunal, we set aside the impugned order of the Tribunaland remand the matter back to the Tribunal for decision along with the othercase. Since the judgment in the abovereferred I.T.R. cases was pronouncedby this court in 1999, there will be direction to the Tribunal to dispose of allthe cases within three months from date of receipt of copy of this judgment.Standing Counsel will forward copy of this judgment for the Tribunal tocomply with the direction. C.N.RAMACHANDRAN NAIR Judge pms T.R.RAMACHANDRAN NAIRJudge