IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 21ST FEBRUARY 2011 / 2ND PHALGUNA 1932 ITA.No. 735 of 2009() --------------------- ITA.44/Coch/2002 of INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: -------------------- THE COMMISSIONER OF INCOME TAX COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX DEPT. RESPONDENT/APPELLANT: --------------- LITTLE FLOWER KURIES AND ENTERPRISES LTD., KUNNUMPURAM, KCOCHI-1. ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 21/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ---------------------------------------------------- I.T.A.No.735 of 2009 ---------------------------------------------------- Dated this the 21st day of February, 2011 Judgment Ramachandran Nair, J. The issue raised in this appeal is squarely covered against the Revenue vide our judgment dated 22.12.2009 in I.T.A.No.379 of 2009 rendered in the case of very same assessee pertains to another assessment year. Following the above judgment, we dismiss the Revenue's appeal. C.N.RAMACHANDRAN NAIR, JUDGE. K.SURENDRA MOHAN, JUDGE. srd 2 3