Kerala High Court
The Commissioner Of Income Tax vs Tely Medical Centre Ltd on 28 July, 2009
Bench: C.N.Ramachandran Nair, C.K.Abdul Rehim
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ITA.No. 668 of 2009()
1. THE COMMISSIONER OF INCOME TAX,KANNUR
... Petitioner
Vs
1. TELY MEDICAL CENTRE LTD.,
... Respondent
For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :28/07/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
C. K. ABDUL REHIM, JJ.
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I.T.A. No. 668 & 677 OF 2009
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Dated this the 28th day of July, 2009
JUDGMENT
Ramachandran Nair,J.
Since the issue, namely, assessees' entitlement for depreciation in respect of hospital building as plant is covered by the decision of this Court in CIT V. DR. GANGA R. MENON, 259 ITR 661, and since the said decision, directly on the point, is not considered by the Tribunal, we set aside the order of the Tribunal and that of the first appellate authority and remand the cases to the assessing officer for reconsidering the issue based on the principles laid down in the above referred judgment, after giving an opportunity to the assessee to produce evidence in this regard. Since appeals are disposed of without notice to the assessees, the assessing officer will issue copy of this judgment to the assessees along with notice for hearing for reassessment.
Appeals are disposed of as above.
(C.N.RAMACHANDRAN NAIR) Judge.
(C. K. ABDUL REHIM)
kk Judge.
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