Ita/187/2000 Of M/S.kerala Kala Theatres v. The Commissioner Of Incometax, Calicut

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 14TH JANUARY 2008 / 24TH POUSHA 1929 ITA.No. 187 of 2000() ------------------------------- AGAINST THE ORDER DATED 23/08/1999 IN COCH. IN ITA.804/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT : --------------------- M/S.KERALA KALA THEATRE BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: ----------------------- COMMISSIONER OF INCOME TAX,CALICUT. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. Ramachandran Nair &T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.NO.187 of 2000 - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 14[th] day of January, 2008. JUDGMENT C.N. Ramachandran Nair, J. Since the assessing officer allowed the claim for another assessmentyear, , i.e. 1989-90 pursuant to remand by the Tribunal, we have alsoallowed similar claim for the assessment year 1990-91 vide our judgment inI.T.A.No.137/2000. Based on the order and judgment above referred, weallow the claim arising in this case also, i.e. for the assessment year 1991-92. In the above circumstances, the order of the Tribunal is set aside.The appeal filed by the assessee is allowed directing the respondent tomodify the assessment granting reduction of the lease rentals claimed. (C.N. Ramachandran Nair, Judge.) (T.R. Ramachandran Nair, Judge.) kav/ -2- C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - -I.T.A. No.187 of 2000 - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 14[th] January, 2008.