Ita/247/2010 Of M/S.s.d.pharmacy v. Commissioner Of Income Tax, Alappuzha

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY WEDNESDAY, THE 15TH DECEMBER 2010 / 24TH AGRAHAYANA 1932 ITA.No. 247 of 2010() --------------------- AGAINST THE ORDER DATED 30/01/2009 IN MP.183/COCH/2009 IN ITA.872/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- M/S.S.D.PHARMACY , PALACE WARD ALAPPUZHA. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENT: --------------- COMMISSIONER OF INCOME TAX, ALAPPUZHA THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NO.248/2010 ON 15/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &BHABANI PRASAD RAY, JJ. .................................................................... I.T. Appeal Nos.247, 248, 288 & 289 of 2010 ....................................................................Dated this the 15th day of December, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant. We notice that the Tribunal hasdecided the matter following Division Bench judgment of this court inanother case. So much so, issue stands decided against the appellant asfar as this court is concerned. We, therefore, decline to entertain theappeals. Appeals are accordingly dismissed. However, it is seen thatassessee has raised another question with regard to duplicity ofassessment of the very same income in the hands of the individualassessees who are partners/members of the appellant-firm. It is for thepartners to seek remedy against their assessment, if the same is nottenable. Obviously we cannot consider this question because the samedoes not arise from orders of the Tribunal in the appellant's case. We,therefore, decline to consider this issue, but leave freedom to the partners/members to seek relief against their assessments in accordancewith law. C.N.RAMACHANDRAN NAIRJudge BHABANI PRASAD RAYJudge pms