IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JULY 2009 / 5TH SRAVANA 1931 ITA.No. 625 of 2009() --------------------- ITA.402/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX,TRICHUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- MOTHER HOSPITAL PVT. LTD. OLARI, P.O.PULLAZHI, TRICHUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 27/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal No.625 of 2009 .................................................................... Dated this the 27th day of July, 2009. JUDGMENT Ramachandran Nair, J. Since the issue raised is covered against assessee by our decision in assessee's own case for another year, in COMMISSIONER OF INCOME TAX V. MOTHER HOSPITAL PVT. LTD. (275 ITR 563), we allow the appeal by reversing the order of the Tribunal and that of the first appellate authority and restore the matter to the Assessing Officer for modifying the assessment to the extent required in terms of the judgment abovereferred, after issuing notice to the assessee and after serving a copy of this judgment on the assessee. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms