The Commissioner Of Income Tax vs Shri. T.S. Shaji on 30 January, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 70 of 2002()


1. THE COMMISSIONER OF INCOME TAX,
                      ...  Petitioner

                        Vs



1. SHRI. T.S. SHAJI,
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES)

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR

 Dated :30/01/2008

 O R D E R
                       C.N. Ramachandran Nair &
                      T.R. Ramachandran Nair, JJ.
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                       I.T.A.NOs.70 & 129 of 2002
                    - - - - -- - - - - - - - - - - - - - - - - - - - -
                 Dated this the 30th day of January, 2008.

                                JUDGMENT

C.N. Ramachandran Nair, J.

In both these cases notice sent to the assessee in the address furnished

by the appellant, was returned with the endorsement that “no such

addressee”. However, at our request since Shri P. Balachandran, learned

Senior Counsel who appeared before the Tribunal, appeared and he was

heard in the matter.

2. The orders of the Tribunal challenged pertain to protective

assessment cancelled by the Tribunal on the ground that the substantive

assessment is made in the name of one Mr. M.K. Thankachan. We do not

find any ground to interfere with the orders under challenge in both the

cases, because protective assessment cannot survive once the assessment is

confirmed in the name of the assessee. However, learned Standing Counsel

for the appellant expressed the apprehension as to the fate of the matter in

the case of Shri M.K. Thankachan who according to him, was contesting

the assessment in his name, on the ground that he was not involved.

3. Since the Tribunal has followed their earlier orders and allowed

ITA 70 & 129/2002 -2-

the claim of the assessee against protective assessment, we close these

appeals also with the observation that if the position assumed by the

Tribunal gets reversed in any proceedings, the appellant can file a review

before this court.

(C.N. Ramachandran Nair, Judge.)

(T.R. Ramachandran Nair, Judge.)

kav/

ITA 70 & 129/2002 -3-

C.N. Ramachandran Nair & &
T.R. Ramachandran Nair, JJ.

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I.T.A. Nos.70 & 129 of 2002

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JUDGMENT

30th January, 2008.