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 20TH AUGUST 2009 / 29TH SRAVANA 1931 ITA.No. 1435 of 2009() ---------------------- ITA.124/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: ------------------------- THE COMMISSIONER OF INCOME TAX, KANNUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- M/S.TELY MEDICAL CENTRE LTD., TELLICHERRY. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. ---------------------------------- I.T.A. No.1435 of 2009 ---------------------------------- Dated this the 20th day of August, 2009 J U D G M E N T ---------------------- Ramachandran Nair,J. Since the only issue raised that is rate of depreciation applicable to hospital building is covered by judgment of this Court reported in Commissioner of Income Tax Vs. Dr.Ganga R.Menon, Palghat Poly Clinic (259 ITR 661) we allow the appeal by setting aside the order of the Tribunal and that of the first appellate authority and remand the matter to the Assessing Officer for re-computation of depreciation at higher rate for eligible portion of the hospital building after giving an opportunity to the assessee to adduce evidence and records pertaining to the issue. The Assessing Officer along with notice for revision of assessment pursuant to the judgment will serve a copy of this judgment on the assessee. C.N.RAMACHANDRAN NAIR, JUDGE C.K.ABDUL REHIM, JUDGE okb