Following The Judgment In Cit v. C.n.ramachandran Nair)Judge
High Court
05 Jan 2009 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Following The Judgment In Cit v. C.n.ramachandran Nair)Judge
Date of order
05 Jan 2009
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Following The Judgment In Cit v. C.n.ramachandran Nair)Judge, the High Court (2009) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
&
THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN
MONDAY, THE 5TH JANUARY 2009 / 15TH POUSHA 1930
ITR.No. 5 of 2005()
-------------------
AGAINST THE ORDER IN R.A. NO. 339/COCH/1998 IN
ETA.3/COCH/1996 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPLICANT(S):
--------------
M/S. HOTEL & ALLIED TRADES (P) LTD., COCHIN 3
BY ADV. SRI.K.VINOD CHANDRAN
RESPONDENT(S):
---------------
THE COMMISSIONER OF INCOME TAX, COCHIN
ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS TAX REFERENCE HAVING BEEN FINALLY HEARD
ON 05/01/2009, ALONG WITH ITR 6/2005
THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
C .N. RAMACHANDRAN NAIR &P.N. RAVINDRAN, JJ.
--------------------------------------------I.T.R. Nos. 5 & 6 OF 2005
--------------------------------------------
Dated this the 5th day of January, 2009
JUDGMENT
Ramachandran Nair,J.
Following the judgment in CIT V. ABAD HOTELS INDIA (P)LTD., 272 I.T.R. 331, we dispose of the Reference Cases by answeringthe questions referred in favour of the assessee and against the revenue.A copy of this judgment under the seal of the High Court andsignature of the Registrar-General will be forwarded to the Income TaxAppellant Tribunal, Cochin Bench, for passing consequential orders.
(C.N.RAMACHANDRAN NAIR)Judge.
(P.N. RAVINDRAN)
Judge.
kk
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