IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 ITA.No. 1224 of 2009() ---------------------- AGAINST THE ORDER IN ITA.297/COCH/2004 DATED 16/10/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/ RESPONDENT : --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- THE FEDERAL BANK LTD., FEDERAL TOWERS, ALUVA. ADV. SRI.JOSEPH KODIANTHARA FOR RES SRI.TERRY V.JAMES THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- ITA No.1224 of 2009 --------------------------------- Dated, this the 16th day of November, 2010 J U D G M E N T Ramachandran Nair, J. The first question raised pertains to disallowance under Section 14A. By virtue of the proviso to Section 14A, completed assessment can not be reopened for any assessment year prior to 2001. Since the assessment pertains to the year 2000-01, its reopening done is not permissible under the statute. So much so, we reject the appeal filed by the Revenue on this issue. 2. So far as the other item is concerned, the appeal is filed against a remand order issued by the Tribunal. We do not find any ground to interfere with the remand orders issued by the Tribunal. Consequently, this appeal is dismissed on both grounds. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg