Op/13734/2002 Of Dr.k.c.mammen v. The Asst.commissioner Of Income Tax, Ktm

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 13TH NOVEMBER 2007 / 22ND KARTHIKA 1929 OP.No. 13734 of 2002(I) ----------------------- PETITIONER: ------------ DR.K.C.MAMMEN, MOUNT WARDHA, KOTTAYAM. BY ADV. SRI.JOHN RAMESH K.I.JOHN RESPONDENTS: ------------- THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1, SASTRI ROAD, KOTTAYAM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 13/11/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO. 13734/2002 ORDER ON CMP NO. 23034 OF 2002 IN OP NO. 13734/2002 DISMISSED. 13/11/2007SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 :COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1988-89 SIGNED BY THEWEALTH TAX OFFICER, KOTTAYAM. P2 :COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1989-90 SIGNED BY THEWEALTH TAX OFFICER, KOTTAYAM. P3 :COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1989-90 DATED31/04/1991 SIGNED BY THE COMMISSIONER OF WEALTH TAX. P4 :COPY OF THE ORDER FOR THE ASSESSEMNT YEAR 1988-89 DATED25/03/1992. P5 :COPY OF THE APPEAL AND GROUNDS OF APPEAL FOR THE YEAR 1989-90. P6 :COPY OF the APPEAL AND GROUNDS OF APPEAL FOR THE YEAR 1988-89. P7 :COPY OF THE TRIBUNAL ORDER FOR THE YEAR 1989-90 SINGED BYACCOUNTANT MEMBER. P8 :COPY OF THE ORDER FOR THE YEAR 1988-89 SIGNED BY ACCOUNTANTMEMBER. P9 :COPY OF THE LETTER FROM THE PETITIONER TO THE RESPONDENT DATED31/01/1997. P10 :COPY OF THE LETTER FROM THE PETITIONER TO THE RESPONDENT DATED17/03/1998. P10A : COPY OF THE ORDER DATED 15/05/1998 OF THE ASSISTANT COMMISSIONEROF WEALTH TAX, CIRCLE, KOTTAYAM. P11 :COPY OF THE LETTER FROM THE PETITIONER TO THE RESPONDENT DATED01/01/2002. P12 :COPY OF THE LETTER DATED 07/02/2002 FROM THE RESPONDENT TO THEPETITIONER. P13 :COPY OF THE LETTER FROM THE PETITIONER TO THE RESPONDENT DATED24/07/1997. P14 :COPY OF THE LETTER WITH VALUATION CERTIFICATE FOR THE YEAR 1988-89. OP NO. 13734/2002 P14A : COPY OF the ORDER DATED 20/05/1998 OF THE ASSISTANT COMMISSIONEROF WEALTH TAX, KOTTAYAM. P15 :COPY OF THE LETTER FROM THE PETITIONR TO THE RESPONDENT DATED01/01/2002. // TRUE COPY // jg PA TO JUDGE. C.N.RAMACHANDRAN NAIR, J. ----------------------------------- O.P. No. 13734 of 2002 ------------------------- Dated, this the 13[th ]day of November, 2007 J U D G M E N T Petitioner is challenging Ext.P12, which is the revisedassessment order issued by the Assessing Officer for theassessment years 1988-89 and 1989-90. According to thepetitioner, the revised assessments are issued without following thedirections issued by the Tribunal. Learned Standing Counselsubmits that Tribunal’s order should have been the subject matterof appeal or reference in this Court. Subject to any modification ofthe Tribunal’s order by this Court, orders issued by the Tribunal arebinding on the Assessing Officer and he has no justification to gobeyond the findings rendered by the Tribunal. This original petitionis, therefore, disposed of directing the Assessing Officer to verifywhether Tribunal’s orders, namely Exts.P7 & P8, have become finaland if so, revise the assessment afresh strictly in accordance withTribunal’s orders. However, the Tribunal’s orders are subject torevision or appeal or reference, he will follow the consequent ordersissued after disposal of revision or appeal or reference by this Court. (C.N.RAMACHANDRAN NAIR, JUDGE.)