Ita/574/2009 Of The Commissioner Of Income Tax v. Dr.abdul Azeez

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 26TH NOVEMBER 2009 / 5TH AGRAHAYANA 1931 ITA.No. 574 of 2009() --------------------- ITA.61/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- DR.A.V.ABDUL AZEEZ, 33/5755, TAMANNA, CHEVAYUR, CALICUT. ADV. SRI.PREMJIT NAGENDRAN FOR R SRI.S.P.CHALY THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26/11/2009, ALONG WITH ITA NO. 608 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- I. T. A. No. 574 & 608 OF 2009 -------------------------------------------- Dated this the 26th day of November, 2009 JUDGMENT Ramachandran Nair, J. The question raised in the departmental appeals is whether theorders issued by the Commissioner under Section 263 of the I.T. Actare barred by limitation. Admittedly the period of limitation ended on31.3.2004. It is the finding of the Tribunal that the order wasdespatched on 5.4.2004 which is beyond the period of limitation. It isthe settled position that the order at least should be despatched on anydate prior to the last date provided for completion of assessment. Sincethe Tribunal found on facts that the order was not despatched beforeexpiry of the period of limitation, the Tribunal rightly upheld the claimof the assessee and cancelled the impugned orders. We do not find anyground to interfere with the order of the Tribunal. Consequently,departmental appeals are dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (V.K. MOHANAN) Judge.