Ita/838/2009 Of The Commissioner Of Income Tax v. Kerala Chemicals And Proteins Ltd

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 16TH SEPTEMBER 2009 / 25TH BHADRA 1931 ITA.No. 838 of 2009() --------------------- ITA.440/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- KERALA CHEMICALS AND PROTEINS LTD S.B.T.AVENUE, PANAMPILLY NAGAR, KOCHI - 682 036. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ....................................................................I.T. Appeal No.838 of 2009 ....................................................................Dated this the 16th day of September, 2009. JUDGMENT Ramachandran Nair, J. The issues raised in this appeal came up in assessee's own casefor an earlier year and the said appeal was disposed of by us videjudgment in I.T.A. No.273/2002 and connected cases dated 3.6.2008.Following the said judgment we set aside the order of the Tribunal andremand the matter back to the Tribunal for deciding the matter afreshbased on judgment abovereferred and after notice to parties.Whatever is the issue decided in favour of the assessee in the abovejudgment, will stand decided in their favour for this year as well.However, we make it clear that if on inspection the Tribunal hasallowed the assessee's claim for Section 80 IA relief for the plantinvolved in that case, the claim will be allowed for the plant in this casealso without any further inspection. On the other hand if the claim isdisallowed, then the Tribunal will follow the same procedure as statedin the said judgment in the case of plant involved in this case as well. Registry will attach a copy of the judgment in the above case to formpart of this judgment. C.N.RAMACHANDRAN NAIRJudge pms V.K.MOHANANJudge