Op/5026/1998 Of M/S.apollo Tyres Ltd v. The Commr.of Income Tax, Cochin

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MRS. JUSTICE M.C.HARI RANI TUESDAY, THE 15TH JULY 2008 / 24TH ASHADHA 1930 OP.No. 5026 of 1998(S) ---------------------- AGAINST THE ORDER IN RA 20(COCH)/97 IN ITA.560(COCH)/1993 of I.T.A.TRIBUNAL,COCHIN BENCH .................... PETITIONER: ------------ M/S.APOLLO TYRES LTD., 6TH FLOOR,CHERUPUSHPAM BUILDING, SHANMUGHAM ROAD,ERNAKULAM, COCHIN – 682 031. (KERALA), REPRESENTED BY ITS MANAGING DIRECTOR,SHRI ONKAR S KANWAR, AGED ABOUT 56 YEARS,SON OF SHRI. RAUNAQ SINGH. BY ADV. SRI.K.VINOD CHANDRAN SRI.GEORGE MATHAN. RESPONDENT: ------------- THE COMMISSIONER OF INCOME TAX,ERNAKULAM, COCHIN. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.GEORGE K. GEORGE. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 15/07/2008,THE COURT ON 15/07/2008 DELIVERED THE FOLLOWING: O.P.NO.5026/1998 APPENDIX ANNEXURES: ANNEXURE A:ASSESSMENT ORDER NO.CN-0601 DT. 12.3.1993. ANNEXURE B:ORDER OF THE COMMISSIONER OF INCOME TAX IN ITA/5/DC/C/CIT/93-94 DT,26.5.1993.ITA/5/DC/C/CIT/93-94 DT,26.5.1993. ANNEXURE C:ORDEROF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.560/COCH/1993 DT.29.5.1993.NO.560/COCH/1993 DT.29.5.1993. ANNEXURE D:ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN MISC. PETITION NO. 35 & 23/COCH/96 DT.11.10.96.MISC. PETITION NO. 35 & 23/COCH/96 DT.11.10.96. ANNEXURE E:ORDER OF THE ITA IN R.A.NO.20(COCH)/97 DT. 17.6.1997. ANNEXURE F:CERTIFICATE OF NON WITHDRAWAL OF REFERENCE APPLICATION DT. 22.1.1998.APPLICATION DT. 22.1.1998. //TRUE COPY// PA TO JUDGE. K. BALAKRISHNAN NAIR & M.C.HARI RANI, JJ. -------------------------------- O.P. No.5026 OF 1998 -------------------------------- Dated this the 15[th ]day of July, 2008 J U D G M E N T ~~~~~~~~~~~ Balakrishnan Nair, J. In view of subsequent developments, this writ petitions hasbecome infructuous. Accordingly, it is closed, without prejudiceto the contentions of both sides. If occasion arises in future, thecontentions raised by the petitioner herein can be canvased byhim. In other words, the closure of the writ petition will not actas a bar against the petitioner raising the very same pleas infuture proceedings. (K.BALAKRISHNAN NAIR, JUDGE) (M.C.HARI RANI, JUDGE) ps K.BALAKRISHNAN NAIR & M.C.HARI RANI, JJ. ===================OP NO.5026 OF 1998-S=================== JUDGMENT DATED 15TH JULY 2008====================