JUDGMENT

Shah, J.-T.C. Nos. 20 to 24 of 1989 :

Under Article 139A of the Constitution, the appeals which were pending before the Income Tax Appellate Tribunal were transferred to this Court and numbered as Transferred Cases No. 20-24 of 1989. Transferred Cases No. 20-21 and 24 of 1989 are filed by assessee - the Indian Hotels Co. Ltd. and others, which pertain to the Assessment Years 1977-78, 1978-79 and 1976-77 respectively. Transferred Cases No. 22 and 23 of 1989 are filed by the Revenue and pertain to Assessment Years 1977-78 and 1978-79. At the outset, we may point out that at the time of hearing of these cases, learned counsel for the parties confined their submissions to the Flight Kitchen operated by the assessee - Indian Hotels. Hence, other contentions raised in these cases are not required to be dealt with.

2. In the appeals, the Commissioner of Income Tax (Appeals) accepted the contention of the assessee that Taj Flight Kitchen cannot be considered as a hotel as it is a separate industrial undertaking which is engaged in the production of food packages on a large organized and mechanized basis for the use of various international airlines. After considering the contention,