The Commissioner Of Income Tax vs M/S/Indian Resins And Polymers on 5 February, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 3 of 2002()


1. THE COMMISSIONER OF INCOME TAX,
                      ...  Petitioner

                        Vs



1. M/S/INDIAN RESINS AND POLYMERS,
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT

                For Respondent  :SRI.P.BALACHANDRAN

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :05/02/2008

 O R D E R
                  C .N. RAMACHANDRAN NAIR &
                  T.R. RAMACHANDRAN NAIR, JJ.
                  --------------------------------------------
                           I.T.A. No. 3 OF 2002
                  --------------------------------------------
                Dated this the 5th day of February, 2008

                                JUDGMENT

C.N. Ramachandran Nair,J.

Since the questions raised are covered by decision of this Court

reported in NANJI TOPANBHAI AND CO. V. ASST. COMMR. OF

INCOME TAX, (2000) 243 I.T.R. 192 and that of the Supreme Court

in COMMISSIONER OF INCOME TAX V. K.

RAVINDRANATHAN NAIR, (2007) 295 I.T.R. 228, these appeals

filed by the revenue are allowed vacating the orders of the Tribunal and

restoring the assessments on the questions raised.

(C.N.RAMACHANDRAN NAIR)
Judge.

(T.R.RAMACHANDRAN NAIR)
Judge.

kk

2