Ita/201/2009 Of Commissioner Of Income-Tax, Trivandrum v. M/S. Kerala State Industrial Enterprise

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 24TH DAY OF MAY 2016/3RD JYAISHTA, 1938 ITA.No. 201 of 2009 ( ) ------------------------ AGAINST THE ORDER/JUDGMENT IN ITA 2/COCH/2002 of I.T.A.TRIBUNAL,COCHINBENCH DATED 05-03-2004 APPELLANT(S)/APPELLANT: -------------------------------- COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/RESPONDENT: ------------------------- M/S.KERALA STATE INDUSTRIAL ENTERPRISES LTD. TRIVANDRUM. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 24-05-2016,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPELLANT'S EXHIBITS: APPENDIX IN ITA.201/09 ANNEXURE A: TRUE COPY OF THE ORDER OF the ASSESSING OFFICER DATED23.1.2001.23.1.2001. ANNEXURE B: TRUE COPY OF THE ORDER OF the COMMISSIONER OF INCOME TAX(APPEALS) DATED 12.11.2001.(APPEALS) DATED 12.11.2001. ANNEXURE C: TRUE COPY OF the ORDER OF THE APPELLATE TRIBUNAL DATED5.3.2004.5.3.2004. /TRUE COPY/ PS TO JUDGE ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. ----------------------------------- JUDGMENT Antony Dominic, J. This appeal is filed by the Revenue challengingthe order passed by the Income Tax AppellateTribunal, Cochin Bench in ITA.No.2/02, dismissing theappeal filed by the Revenue calling in questionAnnexure B order passed by the Commissioner of IncomeTax (Appeals). The basic question raised in theappeal is whether the assessee company is liable tobe assessed for the levy of interest tax or not.This question was decided earlier in favour of theassessee. We find that this Court has decided the issue inthe common judgment in ITA.Nos.304/02 and 311/02dated 9.8.2011. In such circumstances, answering thequestion in favour of the assessee, this appeal isdismissed. Sd/- ANTONY DOMINIC, Judge. Sd/- DAMA SESHADRI NAIDU, Judge. kkb.