Ita/198/2011 Of Khemka Roller Flour Mills P. Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH WEDNESDAY, THE 22ND DAY OF FEBRUARY 2012/3RD PHALGUNA 1933 ITA.No. 198 of 2011 () ----------------------.NO./ IN ITA.21/(COCH)/2010 DATED 27.07.2011 of INCOMETAX APPELLATETRIBUNAL,COCHIN BENCH, KOCHI. APPELLANT(S):------------ KHEMKA ROLLER FLOUR MILLS P. LTD.,6/1182, CHEROOTTY ROAD, KOZHIKODE. BY ADVS.SRI.E.K.NANDAKUMAR (SR.) SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SMT.PREETHA S.NAIR RESPONDENT(S):-------------- 1. COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCHI. – 682 018. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 22-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: LSN ITA.No. 198 of 2011 () APPENDIX PETITIONER(S) EXHIBITS: ANNEXURE A:-TRUE COPY OF THE ASSESSMENT ORDER FOR 2006-07 ISSUED BY THE INCOME TAX DEPARTMENT OF THE APPELLANT DT.23.12.2008.BY THE INCOME TAX DEPARTMENT OF THE APPELLANT DT.23.12.2008. ANNEXURE B:-TRUE COPY OF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX APPEALS TO THE APPELLANT DT.12.10.2009.TAX APPEALS TO THE APPELLANT DT.12.10.2009. ANNEXURE C:-TRUE COPY OF THE TRIBUNAL ORDER DT.27.07.2011 ISSUED TO THE APPELLANT.APPELLANT. ANNEXURE D:-TRUE COPY OF THE CERTIFICATE DT.28.12.2005 OF THE CFTRI, MYSORE. MYSORE. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE. LSN C.N. RAMACHANDRAN NAIR& BABU MATHEW P. JOSEPH, JJ. ---------------------------------------------------- I.T. Appeal No. 198 OF 2011 ----------------------------------------------------- Dated this the 22[nd] day of February, 2012 J U D G M E N T Ramachandran Nair, J Since the issue raised in this appeal is the very sameone decided by us earlier for a similar assessee inI.T.A.330/2010 and connected cases, we dispose of the thisappeal by directing the Assessing Officer to allow the samepercentage of waste allowed in the above said decision tothe appellant/assessee also. The appeal is disposed ofmodifying the Tribunal's order to the above extend. Sd/-C.N. RAMACHANDRAN NAIR,JUDGE. ul/- Sd/- BABU MATHEW P. JOSEPH,JUDGE. [True copy] P.S. to Judge.