IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 13TH AUGUST 2009 / 22ND SRAVANA 1931 ITA.No. 1148 of 2009() ---------------------- IT(S&S.) A 39/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- JOHNY THOMAS, SAGARIKA, CHERUPARAMBATH ROAD, KOCHI-20. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 13/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No.1148 OF 2009 -------------------------------------------- Dated this the 13th day of August, 2009 JUDGMENT Ramachandran Nair,J. The question raised, that is, liability for surcharge on the tax computed under block assessment is covered by the decision of the Supreme Court in CIT V. SURESH N GUPTA, 297 ITR 322. Following the said judgment we reverse the order of the Tribunal and that of the first appellate authority and restore the levy of surcharge in respect of tax assessed under block assessment. The assessing officer if required will revise the assessment on the basis of the above judgment after issuing notice to the assessee. In any case the assessing officer will serve a copy of this judgment on the assessee. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. 2 kk