Ita/360/2009 Of The Commissioner Of Income-Tax v. M/S. The Ernakulam Dist. Co-Op.bank

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 18TH SEPTEMBER 2009 / 27TH BHADRA 1931 ITA.No. 360 of 2009() --------------------- ITA.148/COCH//2001 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- M/S. THE ERNAKULAM DIST.CO.OPERATIVE BANK LTD,. P.B.NO.4,H.O.KAKKANAD, KOCHI-682 030. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 18/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. ....................................................................I.T. Appeal No.360 of 2009 ....................................................................Dated this the 18th day of September, 2009. JUDGMENT Ramachandran Nair, J. The question raised i.e. respondent's liability for income tax onthe interest on refund received under the Income Tax Act as well asunder the Interest Tax Act stands covered by judgment in I.T.A.Nos.415 and 417 of 2009 and connected cases. Following the saidjudgment we dismiss the departmental appeal. C.N.RAMACHANDRAN NAIR Judge pms V.K.MOHANANJudge