R. Latha vs The Assistant Commissioner … on 2 June, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 34561 of 2007(M)


1. R. LATHA,
                      ...  Petitioner

                        Vs



1. THE ASSISTANT COMMISSIONER (ASSMTS) OF
                       ...       Respondent

                For Petitioner  :SRI.M.UNNIKRISHNA MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :02/06/2009

 O R D E R
                    C.N.RAMACHANDRAN NAIR &
                            C.K.ABDUL REHIM, JJ.
               ....................................................................
                          W.P.(C) No.34561 of 2007
               ....................................................................
                   Dated this the 3rd day of June, 2009.

                                      JUDGMENT

Ramachandran Nair, J.

The only prayer is for direction to the Assessing Officer to revise

assessment based on orders of the Tribunal produced as Exts.P4 and P5

for the assessment years 1992-93 to 1994-95. Since these orders have

become final, petitioner is entitled to revision of assessment and refund

of excess tax paid. However, in Writ Appeal No.2604/2007 we have

sustained penalty levied for all these years. The Assessing Officer is

therefore directed to revise the assessment for the above years, adjust

refund towards penalty and refund, if there is any balance.

W.P.(C) is disposed of as above.

C.N.RAMACHANDRAN NAIR
Judge

C.K.ABDUL REHIM
Judge
pms