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 WEDNESDAY, THE 10TH JUNE 2009 / 20TH JYAISHTA 1931 ITA.No. 16 of 2009() -------------------- ITA.379/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: ---------------------------------------- THE COMMISSIONER OF INCOME TAX, TRIVANDRUM BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ S.BALU, M/S. ANUGRAHA BUILDERS, TRIVANDRUM. ADV. SRI.T.M.SREEDHARAN FOR R SMT.C.K.SHERIN FOR R SRI.V.P.NARAYANAN FOR R THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10/06/2009, ALONG WITH ITA NO.33 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal Nos.16 & 33 of 2009 .................................................................... Dated this the 10th day of June, 2009. JUDGMENT Ramachandran Nair, J. Since counsel for the appellant submitted that appeals filed against remand orders have become infructuous because fresh assessments after remand under impugned orders led to further appeals which are pending before the Tribunal, we dismiss the appeals as infructuous leaving it open to the parties to contest all issues in appeals pending before the Tribunal against revised assessments. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms