IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 8TH SEPTEMBER 2009 / 17TH BHADRA 1931 ITA.No. 572 of 2009() --------------------- ETA.3/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: RESPONDENT: ------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT: ------------------------- HOTEL AND ALLIED TRADES (P) LIMITED, WILLINGDON ISLAND, COCHIN-682 003. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 08/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 572 OF 2009 -------------------------------------------- Dated this the 8th day of September, 2009 JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by subsequent decision of this Court reported in CIT V. ABAD HOTELS INDIA (P) LTD., 272 ITR 331, we reverse the order of the Tribunal and that of the first appellate authority with direction to the assessing officer to recompute the liability based on the above judgment under the Expenditure Tax Act after issuing notice to the assessee and after serving a copy of this judgment on the assessee. Appeal is allowed as above. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2