IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 23RD OCTOBER 2009 / 1ST KARTHIKA 1931 ITA.No. 1143 of 2009() ---------------------- ITA.905/COCH/2005 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT -------------------------- 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: APPELLANT ------------------------ HARRISONS MALAYALAM LTD., BRISTOW ROAD, KOCHI-682 003. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 23/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMAN & P.R. RAMACHANDRA MENON, JJ. = = = = = = = = = = = = == == = = = I.T. APPEAL NO. 1143 OF 2009 = = = = = = = = = = = = = = = = = = = = = DATED THIS, THE 23RD DAY OF OCTOBER, 2009. J U D G M E N T Raman, J. The questions that have been formulated in these appeals are as follows: 1. Whether, on the facts and in the circumstances of the case should not the Tribunal have kept the penalty appeal in abeyance till the disposal of the quantum appeal by the Hon'ble High Court? 2. Whether on the facts and in the circumstances of the case should not the Tribunal consider the case on merits if the Revenue is to win the quantum appeal pending before this Hon'ble Court? We find the above questions are not even questions of law, much less any substantial questions of law. In the circumstances, the appeals are dismissed. P.R. RAMAN, (JUDGE) P.R. RAMACHANDRA MENON, (JUDGE) KNC/-