Ita/2/2005 Of Samurai Techno Trading Co.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 HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 30TH JUNE 2008 / 9TH ASHADHA 1930 ITA.No. 2 of 2005() ------------------- (AGAINST ORDER DATED 15/10/2003 IN ITA.42/COCH/1997 of I.T.A.TRIBUNAL,COCHIN BENCH - ASSESSMENT YEAR 1993-94) .................... APPELLANT/RESPONDENT/ASSESSEE. ----------------------------------------------- SAMURAI TECHNO TRADING CO. (P) LTD., 05-59, G.C.D.A. COMMERCIAL COMPLEX, MARINE DRIVE, SHANMUGHAM ROAD, COCHIN - 31. REPRESENTED BY SHRI. ALEX CHERYAN, NO.6, NEPTUNE COLONY, CHILAVANNOOR, ELAMKULAM, KOCHI - 20. BY ADV. SRI.V.PHILIP MATHEWS RESPONDENTS: APPELLANT/REVENUE. ------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30/06/2008, ALONG WITH ITA NO.9 OF 2005 ITA NO.12 OF 2005 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ------------------------- I.T.A. Nos.2, 9 & 12 of 2005--------------------------------- Dated, this the 30[th] day of June, 2008 J U D G M E N T Ramachandran Nair, J. At the request of the learned counsel for the appellants, theappeals are closed leaving freedom to the assessee to approach thesettlement commission. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE) jg