Op/27891/2001 Of C.sivanandan v. Deputy Commr. Of Incometax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH JANUARY 2008 / 18TH POUSHA 1929 OP.No. 27891 of 2001(U) ----------------------- PETITIONER: ------------ C.SIVANANDAN,P.L.HOUSE,PALACE WARD, THANKASSERY, KOLLAM. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: ------------- THE DEPUTY COMMISSIONER OF INCOME TAX,INCOME TAX OFFICE,CIRCLE – I,KOLLAM. BY GOVERNMENT PLEADER SRI.P.K.R.MENON(SR.),SC FOR IT SHRI.GEORGE K.GEORGE, SC FOR IT THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO. 27891/2001 ORDER ON CMP NO.45391/2001 IN O.P.NO. 27891/2001 DISMISSED. 08/01/2008SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 :COPY OF ASSESSEMNT ORDER DATED 31/03/1993 FOR THE ASSESSMENTYEAR 1992-93. P2 :COPY OF BLOCK ASSESSMENT ORDER DATED 24/11/2000 FOR BLOCKPERIOD 01/04/1988 TO 25/11/1998. P3 :COPY OF APPELLATE ORDER DATED 30/03/2001 FOR THE BLOCK PERIOD01/04/1988 TO 25/11/1998. P4 :COPY OF NOTICE DATED 24/05/2001 ISSUED BY FIRST RESPONDENT UNDERSECTION 148 OF INCOME TAX ACT. P5 :COPY OF LETTER SENT BY RESPONDENT TO PETITIONER DATED 27/08/2001,NO.46-801-PX-5883/INV/QLN. P6 :COPY OF LETTER SENT BY RESPONDENT TO PETITIONER NO.46-801-PX-5883/INV/QLN, DATED 27/12/1999. // TRUE COPY // jg PA TO JUDGE. C.N.RAMACHANDRAN NAIR, J. ----------------------------------- O.P. No. 27891 of 2001 ------------------------- Dated, this the 8[th] day of January, 2008 J U D G M E N T This original petition is filed challenging notice issued underSection 148 of the Income Tax Act. However, it is conceded thatassessment was revised in terms of notice issued pursuant toSection 148 and the second appeal is now pending before theTribunal. Since validity of the notice also can be decided by theTribunal in the appeal pending before it, this original petition isclosed. (C.N.RAMACHANDRAN NAIR, JUDGE.)