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 WEDNESDAY, THE 26TH AUGUST 2009 / 4TH BHADRA 1931 ITA.No. 1519 of 2009() ---------------------- ITA.238/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SHRI. MULAM CLUB, THIRUVANANTHAPURAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 1519 OF 2009 -------------------------------------------- Dated this the 26th day of August, 2009 JUDGMENT Ramachandran Nair, J. Following the judgment reported in CIT V. TRIVANDRUM CLUB, 282 I.T.R. 505, we allow the appeal by reversing the order of the Tribunal and that of the first appellate authority and remand the matter to the assessing officer for redoing the assessment based on the above decision 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. kk 2