Ramachandran Nair, J v. C.n.ramachandran Nair)Judge.judge

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 16TH NOVEMBER 2009 / 25TH KARTHIKA 1931 ITA.No. 978 of 2009() --------------------- ITA.88/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX,COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- K.M.JOSEPH BINOY, KALLARACKAL (H),OLAMATTOM,THODUPUZHA. ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- -------------------------------------------- Dated this the 16th day of November, 2009 JUDGMENT Ramachandran Nair, J. The question raised is whether Tribunal was justified inconfirming the order of the CIT (Appeals), cancelling the blockassessment for the reason that reference of the building constructed bythe assessee for valuation to the approved valuer by the Officer is notpermissible by virtue of law declared by the Supreme Court in AMIYABALA PAUL V. CIT, 262 I.T.R. 407. Even though standing counselfor the revenue referred to Section 142A introduced with retrospectiveeffect from 15.11.1972, we do not think the order of the Tribunal callsfor interference because addition itself is not based on materialgathered during search as required under Section 158BB of the I. T.Act. Consequently we dismiss the departmental appeal. (C.N.RAMACHANDRAN NAIR)Judge.Judge. (V.K. MOHANAN) Judge.