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 TUESDAY, THE 28TH JULY 2009 / 6TH SRAVANA 1931 ITA.No. 668 of 2009() --------------------- ITA.375/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX,KANNUR BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- TELY MEDICAL CENTRE LTD., TELLICHERRY. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/07/2009, ALONG WITH ITA NO. 677 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 668 & 677 OF 2009 -------------------------------------------- Dated this the 28th day of July, 2009 JUDGMENT Ramachandran Nair,J. Since the issue, namely, assessees' entitlement for depreciation in respect of hospital building as plant is covered by the decision of this Court in CIT V. DR. GANGA R. MENON, 259 ITR 661, and since the said decision, directly on the point, is not considered by the Tribunal, we set aside the order of the Tribunal and that of the first appellate authority and remand the cases to the assessing officer for reconsidering the issue based on the principles laid down in the above referred judgment, after giving an opportunity to the assessee to produce evidence in this regard. Since appeals are disposed of without notice to the assessees, the assessing officer will issue copy of this judgment to the assessees along with notice for hearing for reassessment. Appeals are disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) kk Judge. 2