IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 24TH JUNE 2008 / 3RD ASHADHA 1930 ITA.No. 36 of 2003() -------------------- AGAINST THE ORDER DATED 22/10/2002 IN ITA.135/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: --------------------------- NATIONAL ELECTRICAL CORPORATION, NEAR STONE BRIDGE, KOLLAM. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.SUNIL SHANKER RESPONDENTS: ------------- THE INCOME TAX OFFICER, WARD 2, KOLLAM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT FOR R SRI.GEORGE K. GEORGE, SC FOR IT FOR R THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 24/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 36 OF 2003 -------------------------------------------- Dated this the 24th day of June, 2008 JUDGMENT Ramachandran Nair,J. Since counsel submitted that the Tribunal assigned the status of AOP as against Firm assigned by the Officer to the appellant in the appeal filed against assessment on merits, we dismiss the ITA as not pressed, leaving freedom to the assessee to challenge the order of the Tribunal, in case department files appeal. (C.N.RAMACHANDRAN NAIR) Judge. (V. K. MOHANAN) Judge. kk 2