IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & HONOURABLE MR.JUSTICE K.HARILAL MONDAY, 16TH DAY OF FEBRUARY 2015/27TH MAGHA, 1936 ITA.No. 23 of 2015 () AGAINST ORDER/JUDGMENT IN ITA 104/COCH/2014 of I.T.A. TRIBUNAL, COCHIN BENCH DATED 25-07-2014 (ASST. YEAR 2008-09) APPELLANT(S)/APPELLANT/RESPONDENT/REVENUE: COMMISSIONER OF INCOME TAX, KOZHIKODE BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/RESPONDENT/APPELLANT/ASSESSEE: M/S.MATHRUBHUMI PRINTING AND PUBLISHING COMPANY LTD., M.J.KRISHNAMOHAN MEMORIAL BUILDING K.P.KESAVA MENON ROAD, KOZHIKODE-673001. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 16-02-2015, COURT ON SAME DAY DELIVERED FOLLOWING: ITA 23/15 APPENDIX APPELLANT'S ANNEXURES ANNEXURE-A : COPY OF ASSESSMENT ORDER DATED 30.12.2010. ANNEXURE-B : COPY OF CIT(A)'S ORDER DATED 19.12.2013. ANNEXURE-C : COPY OF ORDER OF ITAT KOCHI DATED 25.07.2014. //TRUE COPY// PA TO JUDGE. jg THOTTATHIL B.RADHAKRISHNAN & K.HARILAL, JJ. .................................................................... ITA No.23 of 2015 .................................................................... Dated this 16 th day of February, 2015. JUDGMENT Thottathil B.Radhakrishnan, J. 1. We have heard learned counsel for Revenue. 2. short issue that arises for decision is as to whether printing activity of news paper publisher would amount to manufacturing activity to make that assessee eligible for grant of additional depreciation. We see that issue raised by Revenue is directly covered against it by decision of Delhi High Court in CIT v. Delhi Press Patra Prakashan Ltd. [(2013) 355 ITR 14 (Delhi)]. We are in complete agreement with ratio of that decision, which has been rightly followed by Income Tax Appellate Tribunal. Under such circumstances, we do not find any ground to entertain this appeal. This appeal, hence, fails. In result, this appeal is dismissed in limine. (THOTTATHIL B.RADHAKRISHNAN, JUDGE) (K.HARILAL, JUDGE) jg Commissioner of Income-tax, Kozhikode v. M/s. Mathrubhumi Printing and Publishing Company Ltd