IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 26TH NOVEMBER 2009 / 5TH AGRAHAYANA 1931 ITA.No. 1249 of 2009() ---------------------- ITA.1280/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- GOLD FARM FOODS PVT.LTD, 22/1396, EDA-COCHIN, KOCHI BY ADV. M/S. KAMATH & KAMATH ADV. SRI.R.MOHANDAS FOR R SRI. R.KISHORE KUMAR (MATTANCHERRY) FOR R SRI.R.MURALIDHAR FOR R SRI.MANOJ KUMAR.M FOR R THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I. T. A. No. 1249 OF 2009 -------------------------------------------- Dated this the 26th day of November, 2009 JUDGMENT Ramachandran Nair, J. All the questions raised by the department pertain to the authority of the first appellate authority to entertain additional grounds of appeal. We have heard senior counsel appearing for the appellant and also counsel appearing for the respondent. On going through the Tribunal's order, the grounds permitted to be raised pertain to the assessee's claim for deduction under Section 80I in respect of cold storage plant and on exemption of export profit under Section 80HHC. It is the finding of the Tribunal that the entire facts were on record and the grounds permitted to be raised are only on questions of law. We are of the view that the Tribunal rightly held that the decision of the Supreme Court in CIT V. NTPC, 229 I.T.R. 383 squarely applies to the facts of this case. Consequently we find no merit in the departmental appeal filed against the Tribunal's order. Appeal is accordingly dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) kk Judge. 2