Ita/70/2002 Of The Commissioner Of Income Tax, Tvm v. Shri.t.s.shaji, Palai

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. 70 of 2002() -------------------- AGAINST THE ORDER DATED 17/09/2001 IN MP. 20/COCH/2001 IN ITA.62/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT:- --------------------------------------- THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT: RESPONDENT/APPELLANT:- -------------------------------------------------------------- SHRI. T.S. SHAJI, THOTAPARAMBIL, PULIYANNOOR, PALAI. BY THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30/01/2008, ALONG WITH ITA NO. 129 OF 2002 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. Ramachandran Nair &T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 30[th] day of January, 2008. JUDGMENT C.N. Ramachandran Nair, J. In both these cases notice sent to the assessee in the address furnishedby the appellant, was returned with the endorsement that “no suchaddressee”. However, at our request since Shri P. Balachandran, learnedSenior Counsel who appeared before the Tribunal, appeared and he washeard in the matter. 2. The orders of the Tribunal challenged pertain to protectiveassessment cancelled by the Tribunal on the ground that the substantiveassessment is made in the name of one Mr. M.K. Thankachan. We do notfind any ground to interfere with the orders under challenge in both thecases, because protective assessment cannot survive once the assessment isconfirmed in the name of the assessee. However, learned Standing Counselfor the appellant expressed the apprehension as to the fate of the matter inthe case of Shri M.K. Thankachan who according to him, was contestingthe assessment in his name, on the ground that he was not involved. 3. Since the Tribunal has followed their earlier orders and allowed ITA 70 & 129/2002 -2- the claim of the assessee against protective assessment, we close these appeals also with the observation that if the position assumed by theTribunal gets reversed in any proceedings, the appellant can file a reviewbefore this court. (C.N. Ramachandran Nair, Judge.) (T.R. Ramachandran Nair, Judge.) kav/ ITA 70 & 129/2002 -3- C.N. Ramachandran Nair & &T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - -I.T.A. Nos.70 & 129 of 2002 - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 30th January, 2008.