IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 25TH AUGUST 2009 / 3RD BHADRA 1931 WTA.No. 166 of 2009() --------------------- WTA.24/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, THRISSUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- MR.K.F.JOSE, FASHION FABRICS, M.O.ROAD, THRISSUR. THIS WEALTH TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH WTA NO.168/2009 & CONN. CASES ON 25/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... W.T. Appeal Nos.166,168,170,174,179,180,185, 188,189 & 190 of 2009 .................................................................... Dated this the 25th day of August, 2009. JUDGMENT Ramachandran Nair, J. Even though these Wealth Tax Appeals filed by the Revenue are coming up for admission, we find that the only issue raised stands decided by our judgment in W.T.A. No.16/2008 and connected cases. Since the issue is already covered by our judgment, we do not think any purpose will be served by issuing notice to the respondents. Therefore, following the above judgment we allow these appeals by reversing the orders of the Tribunal and that of the first appellate authority wherever the decision on this issue is against the Revenue and restore the assessments to the officer for revising the same in accordance with the judgment abovereferred after notice to the assessee 2 and after serving a copy of this judgment. Registry will attach a copy of the judgment in the above connected cases to form part of this judgment. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms