Ita/530/2009 Of Commissioner Of Income Tax Kozhikode v. T.k. Abdul Jamal, Wayanad Dist

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & MONDAY, THE 20TH JULY 2009 / 29TH ASHADHA 1931 THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM ITA.No. 530 of 2009() --------------------- ITA.1093/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/REVENUE ------------------------------------- THE COMMISSIONER OF INCOMETAX, KOZHIKODE. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): ASSESSEE ----------------------- SRI.T.K.ABDUL JAMAL, THALATHIKANDY HOUSE, MANICHIRA, POOMALA P.O. SULTHAN BATHERY, WYANAD DISTRICT -673592. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 20/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &C.K.ABDUL REHIM, JJ. ....................................................................I.T. Appeal No.530 of 2009 .................................................................... Dated this the 20th day of July, 2009. JUDGMENT Ramachandran Nair, J. The question raised is whether assessment of the cash recoveredfrom the respondent by the Police and handed over to the departmentwas rightly cancelled by the Tribunal. We have heard StandingCounsel appearing for the appellant and have gone through the order ofthe Tribunal. We are in complete agreement with the finding of theTribunal that when the respondent put forward a case that the amountreally belongs to his employer and sale proceeds of the cement, it wasthe duty of the Assessing Officer to conduct enquiry againstM/s.Ashique Enterprises under whom respondent was stated to beemployed. We do not find any question of law arising from the conclusions reached by the Tribunal. Consequently appeal isdismissed. C.N.RAMACHANDRAN NAIRJudge pms C.K.ABDUL REHIM Judge