The Very Same Issue Arose In Anotherassessment Year Between The Identical Appellantand The Respondent. The Said Decision Is Reportedin (2018) 407 Itr 327(Ker)[U v. Commissioner Of Incometax]. In Suchcircumstances, The Questions Of Law Raised Areanswered In Favour Of The Assessee And Against Therevenue. It Appeal Is Allowed

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY ,THE 13TH DAY OF DECEMBER 2018 / 22ND AGRAHAYANA,1940 ITA.No. 79 of 2018 AGAINST THE ORDER/JUDGMENT IN ITA 134/2016 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 23-05-2018 APPELLANT/S: US TECHNOLOGY RESOURCES PVT., LTD.721,NILA, TECHNOPARK CAMPUS, KARIAVATTOM, TRIVANDRUM-695581, REPRESENTED BY ITS DIRECTOR,MR.SAJISH KOCHATTIL. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAMSRI.P.GOPINATH RESPONDENT/S:THE COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 13.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Vinod Chandran, J The very same issue arose in anotherassessment year between the identical appellantand the respondent. The said decision is reportedin (2018) 407 ITR 327(Ker)[US Technology Resources-(Pvt.)Ltd. v. Commissioner of IncomeTax]. In suchcircumstances, the questions of law raised areanswered in favour of the assessee and against therevenue. IT appeal is allowed setting aside theorder of the Tribunal to that extent. Sd/- K. Vinod Chandran, Judge jma Sd/- Ashok Menon, Judge ITA No.79/2018 ::3:: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE ATHE TRUE COPY OF THE ORDER DATED 20.3.2015 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM, UNDER SECTION143(3) READ WITH SECTION 92 CA OF THE ACT, FOR THE A.Y 2011-12.20.3.2015 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM, UNDER SECTION143(3) READ WITH SECTION 92 CA OF THE ACT, FOR THE A.Y 2011-12. ANNEXURE BTHE TRUE COPY OF THE DIRECTIONS DATED 28.12.2015 ISSUED BY THE DRP UNDER SECTION 144C(5) OF THE ACT.28.12.2015 ISSUED BY THE DRP UNDER SECTION 144C(5) OF THE ACT. ANNEXURE CTHE TRUE COPY OF THE ORDER DATED 28.1.2016 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM UNDER SECTION 143(3) READ WITH SECTION 92CA READ WITHSECTION 144C OF THE ACT, FOR THE A.Y. 2011-12.28.1.2016 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THIRUVANANTHAPURAM UNDER SECTION 143(3) READ WITH SECTION 92CA READ WITHSECTION 144C OF THE ACT, FOR THE A.Y. 2011-12. ANNEXURE DTHE THE TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 22.3.2016 FILED BY THE APPELLANT BEFORETHE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH FOR THE A.Y.2011-12.MEMORANDUM (WITHOUT ANNEXURES) DATED 22.3.2016 FILED BY THE APPELLANT BEFORETHE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH FOR THE A.Y.2011-12. ANNEXURE ETHE TRUE COPY OF THE ORDER DATED 23.5.2018 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITANO.134/COCH/2016.23.5.2018 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITANO.134/COCH/2016. ANNEXURE FTHE TRUE COPY OF THE JUDGMENT DATED 9.8.2018 PASSED BY THIS HON'BLE COURT IN I.T.A NO.38/2014 AND CONNECTED APPEALS.9.8.2018 PASSED BY THIS HON'BLE COURT IN I.T.A NO.38/2014 AND CONNECTED APPEALS.