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 as follows: 1. Whether the Tribunal was right in holding that the entire income from the property should be assessed in the hands of the assessee in the status of individual? 2. Whether the Tribunal misdirected itself by considering unrelevant questions like registered document, family arrangement and uniformity of assessment and the like? We have gone through the order of the Tribunal and heard standing counsel for the I.T. Department. The Tribunal held against the assessee because the assessee's claim that he has only one-fifth right in the building wherefrom assessed rental income was received and the balance 4/5 shares belonging to his wife and children was not proved with any partition deed or proper decree of civil court. In fact the 2 Tribunal specifically found that there is no material to hold that assessee is not the owner entitled to receive full rental income. Since assessee has not estsablished legal right of his wife and children in his property, the Tribunal is right in confirming the assessment of the entire income from the property in the hands of the assessee. The questions referred are consequently answered against the assessee and in favour of the revenue. A copy of this judgment under the seal of the High Court and signature of the Registrar, shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, Cochin. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 3