IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 9TH DECEMBER 2008 / 18TH AGRAHAYANA 1930 OP.No. 27501 of 1999(Y) ----------------------- PETITIONER(S): --------------- 1. M/S. KERALAKSHEMAM UNIQUE KURIES (P) LTD., ROOM NO. 33, MUNICIPAL BUILDINGS, SAKTHAN THAMPURAN NAGAR, TRICHUR-680 001. 2. MR.T.A. PAUL, CHAIRMAN, M/S. KERALAKSHEMAM UNIQUE KURIES (P) LTD., ROOM NO. 33, MUNICIPAL BUILDINGS, SAKTHAN THAMPURAN NAGAR, TRICHUR-680 001. BY ADV. SRI.P.BALACHANDRAN (SR.) RESPONDENT(S): --------------- 1. INCOME TAX OFFICER (TDS), DIVN-II, WEST FORT, TRICHUR. 2. THE COMMISSIONER OF INCOME TAX, CR BUILDING, I.S. PRESS ROAD, ERNAKULAM, COCHIN-682 018. 3. UNION OF INDIA, REP. BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) ADV. SRI. K. RAMAKUMAR, SR. CGSC THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 09/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONERS' EXHIBITS: O.P.NO. 27501/1999. --------------------------------------------------------------- EXT.P1 TRUE COPY OF BROCHUR. EXT.P1(a) TRUE COPY OF ENGLISH TRANSLATION. EXT.P2 COMMUNICATION DT. 16-7-1999. EXT.P3 LETTER DT. 23-7-1999. [TRUE COPY] P.S TO JUDGE. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= O.P. No. 27501 of 1999 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 9th December, 2008. J U D G M E N T Both sides agree that the issue involved in this original petition is covered by the decision of this Court in Cannan Kuries & Loans (P) Ltd., & Anr. v. Income-tax Officer & Ors, (2005) 272 ITR 534 and therefore as decided in that decision, this matter also should be remanded to the 1st respondent for fresh consideration in accordance with the findings in that decision. Accordingly, Ext. P2 order is quashed and the matter is remanded to the 1st respondent for fresh disposal in accordance with the ratio of the decision in Cannan Kuries Case (supra). Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.