Ita/249/2012 Of The Commissioner Of Income Tax Trichur v. M. Abdul Gadhafi

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY ,THE 07TH DAY OF FEBRUARY 2019 / 18TH MAGHA, 1940 ITA.No. 249 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 143/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 25-05-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX CALICUT BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M. ABDUL GADHAFI51, MC REVER SIDE ENCLAVE, THALASSERY P.O., KANNUR DISTRICT-695 532. OTHER PRESENT: SMT S. PARVATHI AMICUS CURIAE THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 07.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Vinod Chandran, J. The issue raised in the appeal is with respect to the deletion by the Tribunal, of one additionmade by the Assessing Officer, in the case of therespondent-assessee herein relating to unexplainedinvestment in a property at Mahe. The assessmentwas made in the case of the assessee on thestrength of documents recovered on a searchconducted in the premises of one P.P.Bhaskaran.The assessment year herein is 2005-06. 2. The learned Counsel for the assesseepoints out that the issue in the case of JafeesMohammed & P.P.Baskaran for the assessment year2005-06 have been remanded back to the AssessingOfficer. In such circumstances, we do not thinkthere is any warrant for deciding on the questions ITA No.249/2012 ::3:: raised in this appeal. We merely direct theAssessing Officer to decide on the question ofundisclosed income with respect to the property atMahe. The I.T.A. is allowed. No order as tocosts. Sd/-K.Vinod Chandran,Judge jma Sd/-Ashok Menon,Judge ITA No.249/2012 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE-ATRUE COPY OF SEIZED ITEM NO.A-KKG 1(16). ANNEXURE-BTRUE COPY OF SWORN STATEMENT OF SHRI P.P.BHASKARAN DATED 30/05/2007.P.P.BHASKARAN DATED 30/05/2007. ANNEXURE-CTRUE COPY OF SWORN STATEMENT OF SHRI P.P. BHASKARAN DATED 30/08/2007.P.P. BHASKARAN DATED 30/08/2007. ANNEXURE-DTRUE COPY OF STATEMENT RECORDED FROM SHRI K.ASHRAF.SHRI K.ASHRAF. ANNEXURE-ETRUE COPY OF STATEMENT RECORDED FROM SHRI V.V.MOHAMMED.SHRI V.V.MOHAMMED. ANNEXURE-FTRUE COPY ASSTT. ORDER FOR THE AY 2005-06.06. ANNEXURE-GTRUE COPY OF ORDER OF CIT(A) 2005-06.ANNEXURE-HTRUE COPY OF ORDER OF ITAT DATED 30/11/2011.ANNEXURE-HTRUE COPY OF ORDER OF ITAT DATED 30/11/2011. ANNEXURE-ITRUE COPY OF ORDER OF ITAT DATED 25/05/2012.25/05/2012. ANNEXURE-JTRUE COPY OF ORDER OF ITAT IN THE CASE OF SHRI P.P. BHASKARAN.OF SHRI P.P. BHASKARAN. ANNEXURE-KTRUE COPY OF ORDER OF ITAT IN THE CASE OF SHRI K. ASHRAF.OF SHRI K. ASHRAF. ANNEXURE-LORDER OF HON'BLE HIGH COURT IN THE CASEOF M/S. KAMADHENU MILK PRODUCTS.OF M/S. KAMADHENU MILK PRODUCTS. ANNEXURE-MCOPY OF INSTRUCTION NO.3/2011.