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Judgment
Dr. A.K.Jayasankaran Nambiar, J.
The issue involved in these O.T. Revisions filed by the State has already been considered by a Division Bench of this Court in Modern Food Industries Ltd. V. State of Kerala [2018 SCC OnLine Ker 17283] (O.T.Revision Nos.184 & 193 of 2015) for the assessment year 2005-2006 in relation to the same assessee.
The learned Government Pleader would submit that against the order aforementioned, the State has already preferred Civil Appeal Nos.3992 and 3993 of 2024 before the Hon’ble Supreme Court, and the same is pending. One of the appeals is against the order of assessment, and the other is against the order of penalty, both pertaining to the assessment year 2005-06. It is stated, however, that the Supreme Court has not stayed the operation of the order of this court in the Civil Appeals.
Taking note of the above facts we dismiss these O.T.Revisions preferred by the State by holding that in view of the order of the Division Bench in Modern Food Industries Ltd. V. State of Kerala [2018 SCC OnLine Ker 17283] pertaining to the same assessee for a different assessment year, the questions of law raised in these O.T.Revisions have to be answered against the revenue and in favour of the assessee.