K.k.denesan v. Ramkumar, Jj

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 ITA.No. 21 of 2009 -------------------------- ITA.68/COCH//2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................................... APPELLANT/APPELLANT: ------------------------------------ COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT(S): -------------------------------------------- M/S.VAIKUNDAM RUBBER CO.LTD., POST BOX NO.1004, PATTOM PALACE PO., THIRUVANANTHAPURAM. ADV. SRI.P.BALAKRISHNAN (E) FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ I.T.A. NO: 21 OF 2009 ----------------------------------------------------------------------------------- Dated this the 30[th ]March, 2009. JUDGMENT RAMACHANDRAN NAIR, J. The question raised is whether interest is payable for theperiod during which there was no demand for tax. Interest wascancelled by virtue of orders in appeals since the issue standsdecided by several decisions of this Court including the decisionrelied on by the Tribunal in the appellate order impugned in thisappeal and since we are in agreement with the view expressed bythis Court in the decision relied on by the Tribunal, the appeal filedby the revenue is dismissed. Since on merits we decided the issuein favour of the assessee we do not propose to go into the otherquestions raised that is jurisdiction of the Tribunal to considerchallenge against interest in an appeal. This issue is therefore leftopen. C.N. RAMACHANDRAN NAIRJudge K. SURENDRA MOHANJudge K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: