Antony Dominic, J. 1. In this appeal filed by the assessee, challenging the order passed by the Income Tax Appellate Tribunal in ITA.No.657/Coch/2010, the following two questions of law are raised for consideration:
“(a) Whether in the facts and circumstances of the case the Tribunal is justified in reversing the decision of the Commissioner of Income Tax (Appeals) allowing the claim of the Appellant for depreciation on the written down value of building in the lease hold premises amounting to Rs.73,71,453/- in view of the decision of the Hon'ble Madras High Court reported in 293 ITR 432.
(b) Whether in the facts and circumstances of the case the Tribunal is justified in reversing the decision of the Commissioner of Income Tax (Appeals) deleting the dividend income of the Company from associated companies invoking Rule 8D.”
2. The first question of law stands already answered against the appellant by the judgment of this Court ITA.290/13 2 in Costal Resorts India Ltd. v. Assistant Commissioner of Income Tax [(2014) 363 ITR 482].
3. In so far as the second question is concerned, reading of the Tribunal's order shows that the issue stands remitted to the Assessing Officer for fresh consideration and therefore, this question does not arise for consideration of this Court.
Appeal is dismissed.
Sd/-
ANTONY DOMINIC, Judge.
kkb.
Sd/-
ANIL K.NARENDRAN, Judge.