Itr/2/2002 Of Sri.kuruppu Swamy Chettiar,Ernakulam v. The Comminissioner Of Income Tax,Cochin

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 THURSDAY, THE 14TH FEBRUARY 2008 / 25TH MAGHA 1929 ITR.No. 2 of 2002() ------------------- AGAINST THE ORDER IN RA.73/COCH/1996 IN ITA.185/COCH/1992 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- A.K. KARUPPUSWAMI CHETTIAR, METALMERCHANT, BROADWAY, ERNAKULAM. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: ------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT FOR R SRI.GEORGE K. GEORGE, SC FOR IT FOR R THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 14/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- I.T.R. No. 2 OF 2002 -------------------------------------------- Dated this the 14th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. The questions referred at the instance of the assesee are asfollows: 1. Whether the Tribunal was right in holding that the entireincome from the property should be assessed in the handsof the assessee in the status of individual? 2. Whether the Tribunal misdirected itself by consideringunrelevant questions like registered document, familyarrangement and uniformity of assessment and the like? We have gone through the order of the Tribunal and heard standingcounsel for the I.T. Department. The Tribunal held against the assesseebecause the assessee's claim that he has only one-fifth right in thebuilding wherefrom assessed rental income was received and thebalance 4/5 shares belonging to his wife and children was not provedwith any partition deed or proper decree of civil court. In fact the Tribunal specifically found that there is no material to hold thatassessee is not the owner entitled to receive full rental income. Sinceassessee has not estsablished legal right of his wife and children in hisproperty, the Tribunal is right in confirming the assessment of theentire income from the property in the hands of the assessee. Thequestions referred are consequently answered against the assessee andin favour of the revenue. A copy of this judgment under the seal of the High Court andsignature of the Registrar, shall be forwarded to the Income-taxAppellate Tribunal, Cochin Bench, Cochin. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk