Itr/193/1999 Of The Commissioner Of Income Tax, Tvm v. M/S.unity Offset Mundakkal, Kollam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 23RD JUNE 2008 / 2ND ASHADHA 1930 ITR.No. 193 of 1999() --------------------- AGAINST THE ORDER IN RA.219/COCH/1998 IN IT(S&S)13/COCH/97 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT RESPONDENTS: ------------- M/S.UNITY OFFSET, MUNDAKKAL, KOLLAM. BY ADV. SRI.C.KOCHUNNY NAIR SRI.S.ARUN RAJ THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 23/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. .................................................................... ....................................................................Dated this the 23rd day of June, 2008. JUDGMENT Ramachandran Nair, J. We have heard Standing Counsel for the Revenue and counsel appearing for the assessee. Even though Tribunal has not rendered anyreasons for reducing the addition by Rs.1 lakh, we do not think it is a fitcase for remanding the matter back to the Tribunal because the assessee'sargument about the rate difference between CPWD and PWD probablywould have weighed with the Tribunal. We, therefore, answer thequestions referred in favour of the assessee and against the Revenue. TheI.T.R. is disposed of as above. A copy of this judgment under the seal of the High Court andsignature of the Registrar shall be forwarded to the Income Tax AppellateTribunal, Cochin Bench. C.N.RAMACHANDRAN NAIRJudge