COMMISSIONER OF INCOME TAX Vs. ST. FRANCIS CLAY DECOR TILES, THEKKEMURI, P.O., CHERUVALOOR, KORATTY, THRISSUR

JUDGEMENT

(1.) The captioned appeals are filed by the Revenue challenging Annexure F order of the Income Tax Appellate Tribunal, Cochin Bench dated 10.10.2014. By a common order, 84 connected appeals filed by the Revenue were dismissed by the Tribunal and it is accordingly the captioned appeals along with other appeals were filed by the Revenue before this court.

(2.) In all the 84 appeals, one question was common and in the above 21 appeals, out of the 84 appeals, apart from the common question involved, yet another question of law was involved. While arguing the common question involved in all the 84 appeals, ITA No. 84/2015 was taken as the main case and only the common question involved in the 84 appeals alone was considered and judgement was rendered answering the question against the Revenue and thus dismissing all appeals.

(3.) The second common question in 21 cases due to inadvertence was not brought to our notice and therefore, the said question could not be considered by us and in such circumstances Revenue filed review petitions in the above appeals, the review petitions were allowed and it is thus the above 21 appeals are coming before us to consider the common question involved therein. The common question raised in the above appeals are enumerated as follows: