Ita/1588/2009 Of The Commissioner Of Income Tax Central v. M/S.hotel Alukkas, R.s.road,Trichur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 9TH SEPTEMBER 2009 / 18TH BHADRA 1931 ITA.No. 1588 of 2009() ---------------------- ITA.642/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH THE HONOURABLE MR. JUSTICE V.K.MOHANAN .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.HOTEL ALUKKAS, R.S.ROAD, TRICHUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 09/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 09/09/2009, THE COURT ON THE SAME DAY DELIVERED THE C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.1588 of 2009 .................................................................... Dated this the 9th day of September, 2009. JUDGMENT Ramachandran Nair, J. Since the question involved is only valuation of building and allwhat the first appellate authority and Tribunal accepted was PWDvaluation as against CPWD valuation claimed by the department. Wedo not find any substantial question of law arising from the order of theTribunal.Moreover, in similar cases we have held that PWDvaluation which is based on the local conditions is more appropriate forvaluation of buildings in Kerala. Consequently we dismiss thedepartmental appeal. C.N.RAMACHANDRAN NAIRJudge V.K.MOHANANJudge