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 THURSDAY, THE 9TH JULY 2009 / 18TH ASHADHA 1931 ITA.No. 405 of 2009() --------------------- AGAINST THE ORDER DATED 30/04/2007 IN CO.68/COCH/2005 IN ITA.239/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SRI. MULAM CLUB THIRUVANANTHAPURAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 09/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal No.405 of 2009 .................................................................... Dated this the 9th day of July, 2009. JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by judgment of this court in COMMISSIONER OF INCOME-TAX V. TRIVANDRUM CLUB (2006) 282 ITR 505, the appeal is allowed by reversing the order of the Tribunal and with direction to the Assessing Officer to recompute the rental income based on decision aboverferred, after issuing copy of this judgment and after giving opportunity to the assessee to represent the matter in the revised assessment proceedings pursuant to this judgment. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms