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 WEDNESDAY, THE 6TH FEBRUARY 2008 / 17TH MAGHA 1929 ITA.No. 26 of 2002() -------------------- AGAINST THE ORDER DATED 18/7/2001 IN COCH. IN ITA.365/1991 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT:- --------------------------------------- THE COMMISSIONER OF INCOME-TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SC FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT/RESPONDENT:- ----------------------------------------- M/S. ABAD FISHERIIES, COCHIN - 2. BY ADV. SRI.P.BALAKRISHNAN (E) SRI.R.AMRITHARAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 06/02/2008 ALONG WITH ITA.NO.29/2002, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.NOs.26 & 29 of 2002 - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of February, 2008. JUDGMENT C.N. Ramachandran Nair, J. These appeals are filed by the Revenue against the order of the Income Tax Appellate Tribunal disposing of assessee's appeals for the assessment years 1986-87 and 1987-88. The assessee was engaged in exports and claimed the benefit of deduction on export profits under Section 80HHC. The assessing officer without verifying the break up details of profit which included profits on sale of imported goods, accepted the return by passing orders under Section 143(1)(a) of the Income Tax Act which provides for summary assessment based on return filed. Even though the Commissioner issued suo-motu order revising the summary assessment issued under Section 143(1)(a) of the Act, the Tribunal cancelled the same on the ground that there were no mistakes or illegality in the order issued by the officer under Section 143(1)(a) of the Act. We are in agreement with the finding of the Tribunal, because the section prior to the amendment provided for rectification of arithmetical errors in the return or accounts or documents accompanying it and there were no provisions for disallowing ITA 26 & 29/2002 -2- even prima facie inadmissible deductions claimed by the assessee. Since the order issued under Section 143(1)(a) of the Act was free from any defect or illegality, the Commissioner has no jurisdiction to revise the intimation so issued under Section 253 of the Act. We, therefore, dismiss the appeals upholding the order of the Tribunal. (C.N. Ramachandran Nair, Judge.) (T.R. Ramachandran Nair, Judge.) kav/ ITA 26 & 29/2002 -3- C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - I.T.A. Nos.26 & 29 of 2002 - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 6th February, 2008.