IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 31ST AUGUST 2011 / 9TH BHADRA 1933 WTA.No. 2 of 2011() ------------------- WTA.96/COCH/2005 OF THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ------------------- THE COMMISSIONER OF WEALTH TAX, KOTTAYAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: APPELLANT ---------------------- SMT.SUDHAKANTHAN, M/S.BHIMA & BROS, M.G.ROAD, ERNAKULAM- 682011. THIS WEALTH TAX APPEAL HAVING COME UP FOR ADMISSION ON 31/08/2011, ALONG WITH WTA NO. 3 OF 2011 AND OTHER CONNECTED WEALTH TAX APPEALS, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.T.A. 2/2011 APPENDIX ANNEXURES ANNEXURE-A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 27.3.2000. ANNEXURE-B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 16.3.2005. ANNEXURE-C TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 2.12.2005. ANNEXURE-D TRUE COPY OF THE ORDER OF THE HIGH COURT DATED 4.12.2009. ANNEXURE-E TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 24.11.2010. ANNEXURE-F INSTRUCTION NO. 3/2011 DATED 9.2.2011. // TRUE COPY // P.S. TO JUDGE. KNC/- C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.T.A. Nos. 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 & 17 of 2011. = = = = = = = = = = = = DATED THIS, THE 31st DAY OF AUGUST, 2011. J U D G M E N T C.N.Ramachandran Nair, J. The impugned orders of the Tribunal are rendered following our judgment in Apollo Tyres Ltd. v. Assistant Commissioner of Income Tax ([2010] 325 ITR 528 (Ker.) We do not think the same question deserves to be decided by this Court again. Consequently, we dismiss all these Wealth Tax Appeals filed by the Revenue against different assessees on the same question. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-