2003 (8) TMI 41

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..... ENT The Commissioner. of Income-tax has filed this appeal against the order of the Income-tax Appellate Tribunal, Cochin Bench, in I.T.A. No. 235/Coch/96 dated June 28, 2002, in respect of the asses .....

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..... ns [2007] 290 ITR 337 (Ker), in favour of the assessee and we do not find any merit in this appeal. It is accordingly dismissed. The judgment in I.T.A. Nos. 251 of 2002 and 166 of 2002 will be appende .....

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