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 FRIDAY, THE 24TH JULY 2009 / 2ND SRAVANA 1931 ITA.No. 603 of 2009() --------------------- ITA.768/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/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): RESPONDENT ------------------------- M/S.SURAJ ENTERPRISE,T.B.ROAD,PALAKKAD. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 24/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 603 OF 2009 -------------------------------------------- Dated this the 23rd day of July, 2009 JUDGMENT Ramachandran Nair,J. We do not find any substantial question of law arising from the order of the Tribunal because when the departmental valuation officer adopted CPWD valuation, the Tribunal directed valuation under the norms of the Kerala PWD. Since construction is in Kerala, we do not think the valuation based on PWD norms is irrelevant. In fact the department has not stated why the valuation under PWD norms is not acceptable to them. We therefore dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2