IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 28TH MAY 2008 / 7TH JYAISHTA 1930 WTA.No. 1 of 2006() ------------------- WTA.9(COCH)/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT -------------------------- M/S.COSMOPOLITAN HOSPITALS (P) LTD., PATTOM P.O., THIRUVANANTHAPURAM-695 004, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, V.BALAGOPAL. BY ADV. SRI.S.V.RAJAN SRI.S.ARUN RAJ RESPONDENTS: ------------- THE COMMISSIONER OF WEALTH TAX, THIRUVANANTHAPURAM. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS WEALTH TAX APPEAL HAVING BEEN FINALLY HEARD ON 28/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... W.T. Appeal No.1 of 2006 .................................................................... Dated this the 28th day of May, 2008. JUDGMENT Ramachandran Nair, J. Even though issue raised is covered against the appellant by judgment in COMMISSIONER OF WEALTH-TAX V. COSMOPOLITAN HOSPITALS(P) LTD. (2004) 265 ITR 312 in assessee's own case, counsel for the appellant submitted that SLP filed against the judgment is admitted and is pending in Supreme Court. In the circumstances, we dismiss the W.T.A. following the above judgment but with specific direction to the respondent to grant relief to the appellant in terms of judgment of the Supreme Court as and when Civil Appeal is disposed of, without the necessity of appellant taking up this matter also to the Supreme Court. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms