Ita/46/2012 Of The Commissioner Of Income Tax-Ii, Kochi v. Smt. C.b.mini

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN &THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY, THE 7TH DAY OF DECEMBER 2017/16TH AGRAHAYANA, 1939 ITA.No. 46 of 2012 () ---------------------- AGAINST THE ORDER IN ITSSA 111/2004 of I.T.A.TRIBUNAL,COCHIN BENCHDATED 17-08-2011 APPELLANT/APPELLANT/APPELLANT: -------------------------------- THE COMMISSIONER OF INCOME TAX-II, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S)/RESPONDENT: ------------------------- SMT. C.B.MINI (MINI BALRAM) “NIRMALAYAM” PERINGAVU, TRISSUR - 680618. R1 BY ADV. SRI.K.ANAND (SR.) R1 BY ADV. SMT.LATHA ANAND THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON07-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No. 46 of 2012 () ::2:: APPENDIX APPELLANTS ANNEXURES: ANNEXURE A : COPY OF ASSESSMENT ORDER UNDER SECTION 158 BC R.W.S 158BD ANNEXURE B: TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 01.07.2004 ANNEXURE C: COPY OF THE ORDER OF THE ITAT IN IT (S&S) ANO.111/COCH/2004 DATED 17.08.2011 ANNEXURE D: LIST/INVENTORY OF ASSETS SEIZED FORM SMT. THANKAMANI ANNEXURE E: COPY OF THE ETTER FORWARDING THE REPORT DT 13.04.2000 ANNEXRURE F: COPY OF THE REPORT RESPONDENTS EXHIBITS: NIL TRUE COPY P.A TO JUDGE jma K. Vinod Chandran & Ashok Menon, JJ - - - - - - - - - - - - -- - - - - - - - - - - - - - - - I.T.A No.46 of 2012 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 07[th] day of December, 2017 J U D G M E N T K. Vinod Chandran, J The revenue is in appeal, raising questions oflaw, from the order of the Income Tax Appellate Tribunal,setting aside the proceedings taken pursuant to noticeissued under Section 158 BD of the Income Tax Act, 1961.As to the facts, suffice it to notice that the petitioner'smothers premises was searched and some Fixed DepositsReceipts in the name of the petitioner's children werereceived. A Summons was issued under Chapter XIVB.Even before that the petitioner filed returns for the year1997-98 and 1998-99. The proceedings were finalisedwith Annexure A assessment order. 2. In first appeal assessment order was set aside on many counts. The Tribunal accepted the finding of thefirst appellate authority that there was absolutely noevidence connecting the money to the petitioner-assesseeand there could be no undisclosed income found since therewas no notice issued pursuant to a search under Section158 BD. Only a summons was issued, based on thematerial recovered on the basis of a post search enquiry bythe Revenue. This was found to be an open endedsummons without reference to any evidence found insearch and hence cannot by itself be an originating pointfor issuance of notice under Section 158 BD. Essentiallythe Tribunal found that there was nothing to connect thepetitioner with the amounts which is a finding on facts. 3. The Tribunal interfered with the findings ofthe first appellate authority on all other counts, whichhowever, need not be considered since there is no appealagainst that by the assessee. : 3 : 4. The issue hence is lack of evidence which is on facts which we would not look into in the appeal filed fromthe order of the Tribunal. No question of law arises from the order and theappeal would stand rejected affirming the order of theTribunal. Sd/- K. Vinod Chandran, Judge jma //true copy// Sd/-Ashok Menon, Judge P.A to Judge