IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 9TH SEPTEMBER 2009 / 18TH BHADRA 1931 ITA.No. 1588 of 2009() ---------------------- ITA.642/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.HOTEL ALUKKAS, R.S.ROAD, TRICHUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 09/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.1588 of 2009 .................................................................... Dated this the 9th day of September, 2009. JUDGMENT Ramachandran Nair, J. Since the question involved is only valuation of building and all what the first appellate authority and Tribunal accepted was PWD valuation as against CPWD valuation claimed by the department. We do not find any substantial question of law arising from the order of the Tribunal. Moreover, in similar cases we have held that PWD valuation which is based on the local conditions is more appropriate for valuation of buildings in Kerala. Consequently we dismiss the departmental appeal. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms