Ita/93/2009 Of The Commissioner Of Income Tax, Cochin v. Alapatt Jewels, Alapatt Arcade,M.g.road

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE SMT. JUSTICE P.V.ASHA THURSDAY, THE 30TH DAY OF JUNE 2016/9TH ASHADHA, 1938 I.T.A.No. 93 of 2009 AGAINST THE ORDER IN ITA 566/2007 of I.T.A.TRIBUNAL,COCHIN BENCH, DATED 24-10-2008 APPELLANT: THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: ALAPPAT JEWELS, ALAPPAT ARCADE, M.G. ROAD, KOCHI -35. R,R1 BY ADV. SRI.ANIL D. NAIR R,R1 BY ADV. SMT.NIVEDITA A.KAMATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30-06-2016, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A.No. 93 of 2009 APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: COPY OF REASSESSMENT ORDER DATED 26.12.2006 FORTHE ASSESSMENT YEAR 2004-2005. ANNEXURE B: COPY OF ORDER DATED 9.4.2007 OF THECOMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE C: COPY OF THE ORDER DATED 24.10.2008 OF THE INCOMETAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.566/COCH/2007. // TRUE COPY // P.A. TO JUDGE ANTONY DOMINIC & P.V.ASHA, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.No.93 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30[th] day of June, 2016 Antony Dominic, J. JUDGMENT This appeal is filed by the Revenue calling in question theorder passed by the Income Tax Appellate Tribunal, Cochin Benchin I.T.A.No.566/07 concerning the assessment year 2004-2005. 2. We heard the Senior Counsel for the appellant and thelearned counsel appearing for the respondent assessee. 3. We find that the issues raised in this appeal stand fullyanswered in the judgment of this court in I.T.A.Nos.1341 and1344/09 vide judgment dated 6[th] June, 2016. In the light of the said judgment, the order passed by the Tribunal is set aside and thematter will stand remitted to the Assessing Officer, who shallconsider the matter afresh as directed in the aforesaid judgment. : 2 : The judgment in I.T.A.Nos.1341 and 1344/09 will be annexed to this judgment. This appeal is disposed of accordingly. SD/- ANTONY DOMINIC JUDGE jes SD/- P.V.ASHA JUDGE