Ita/165/2001 Of M/S.kalpaka Transport Company, Calicut v. The Commissioner Of Incometax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 30TH JANUARY 2008 / 10TH MAGHA 1929 ITA.No. 165 of 2001() --------------------- AGAINST THE ORDER DATED 27/06/2001 IN COCH. IN ITA.461/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/ASSESSEE:- --------------------------------- M/S.KALPAKA TRANSPORT COMPANY, CALICUT, REP: BY ITS DIRECTOR A.SAMIKUTTY. ----------------- BY ADV. SRI.C.KOCHUNNY NAIR SRI.S.ARUN RAJ RESPONDENT:- -------------------- THE COMMISSIONER OF INCOME-TAX,CALICUT. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAMACHANDRAN NAIR, JJ. ============================ I.T.Appeal No.165 of 2001. ============================ Dated this the 30[th] day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T The question raised is whether the department can issue noticeinitiating proceedings for income escaping assessment when time forcompletion of regular assessment was not over. The assessee in thiscase has not filed return in time as provided under Sec.139(1) or 139(4)of the Income Tax Act. The belated return filed is non est in law andtherefore the department is entitled to issue notice under Sec.148 of theAct. In another case decided by this Court in ITA.No.161 of 2001 thesame issue raised was decided in favour of the revenue confirming theTribunal's order upholding proceedings completed against the assesseeunder Sec.147 of the Income Tax Act. The appeal accordingly isdismissed. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE.