IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN MONDAY, THE 5TH JANUARY 2009 / 15TH POUSHA 1930 ITR.No. 5 of 2005() ------------------- AGAINST THE ORDER IN R.A. NO. 339/COCH/1998 IN ETA.3/COCH/1996 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT(S): -------------- M/S. HOTEL & ALLIED TRADES (P) LTD., COCHIN 3 BY ADV. SRI.K.VINOD CHANDRAN RESPONDENT(S): --------------- THE COMMISSIONER OF INCOME TAX, COCHIN ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 05/01/2009, ALONG WITH ITR 6/2005 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & P.N. RAVINDRAN, JJ. -------------------------------------------- I.T.R. Nos. 5 & 6 OF 2005 -------------------------------------------- Dated this the 5th day of January, 2009 JUDGMENT Ramachandran Nair,J. Following the judgment in CIT V. ABAD HOTELS INDIA (P) LTD., 272 I.T.R. 331, we dispose of the Reference Cases by answering the questions referred in favour of the assessee and against the revenue. A copy of this judgment under the seal of the High Court and signature of the Registrar-General will be forwarded to the Income Tax Appellant Tribunal, Cochin Bench, for passing consequential orders. (C.N.RAMACHANDRAN NAIR) Judge. (P.N. RAVINDRAN) Judge. kk 2