IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 30TH SEPTEMBER 2010 / 8TH ASWINA 1932 ITA.No. 329 of 2010() --------------------- ITA.793/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX KOZHIKODE BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT ------------------------- THE KANNUR DIST.CO-OP.BANK LTD. KANNUR-670 001. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NOS.332&333 OF 2010 ON 30/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... I.T. Appeal Nos.329,332 & 333 of 2010 .................................................................... Dated this the 30th day of September, 2010. JUDGMENT Ramachandran Nair, J. Heard Standing Counsel appearing for the appellant. Even though Standing Counsel has relied on recent decision of the Supreme Court in TOTGAR'S CO-OPERATIVE SALE SOCIETY LTD. VS. INCOME-TAX OFFICER reported in (2010) 322 ITR 283, we notice from the Tribunal's order that they have considered the said decision, but followed Larger Bench decision of the Supreme Court applicable to the assessee and based on the same departmental appeal was dismissed. Further, it is seen that for the earlier years also Tribunal upheld respondent-Society's claim for income tax exemption. We, therefore, do not find any substantial question of law arising from the order of the Tribunal. Consequently these appeals are dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms