Tax v. M/S South Malabar Gramin Bank) And Judgment Dated

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 04TH DAY OF DECEMBER 2018 / 13TH AGRAHAYANA, 1940 ITA.No. 473 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 95/2002 of I.T.A.TRIBUNAL,COCHINBENCH DATED 26-09-2005 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, CALICUTCALICUT.BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S. SOUTH MALABAR GRAMIN BANK, MALAPURMMALAPPURAM. BY ADVS.SRI.MOHAN PULIKKALSRI.P.P.NARAYANAN OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.12.2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Vinod Chandran, J. The following are the questions of law raised in theappeal: Government of India (Taxes) that the questions are answeredagainst the Revenue by judgment dated 20.07.2009 in I.T.A.No.415/2009 & connected cases (Commissioner of Income Tax v. M/s South Malabar Gramin Bank) and judgment dated 07.09.2009 in I.T.A.No.460/2009 (Commissioner of Income Tax v. M/s South Malabar Gramin Bank), in the very sameassessee's case. Hence, following the aforesaid decisions,the appeal is rejected answering the questions in favour ofthe assessee and against the Revenue. Sd/- K.VINOD CHANDRAN JUDGE dkr Sd/-ASHOK MENONJUDGE APPELLANT'S/(S) ANNEXURES: APPENDIX ANNEXURE ACOPY OF ASSESSMENT ORDER DATED 30.03.2001 FOR THE AY 1998-991998-99 ANNEXURE BCOPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 29.12.2001.(APPEALS) DATED 29.12.2001. ANNEXURE CCOPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 26.09.2005