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. .................................................................... I.T.R. No.193 of 1999 .................................................................... 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 any reasons for reducing the addition by Rs.1 lakh, we do not think it is a fit case for remanding the matter back to the Tribunal because the assessee's argument about the rate difference between CPWD and PWD probably would have weighed with the Tribunal. We, therefore, answer the questions referred in favour of the assessee and against the Revenue. The I.T.R. is disposed of as above. A copy of this judgment under the seal of the High Court and signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal, Cochin Bench. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms