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 27TH FEBRUARY 2008 / 8TH PHALGUNA 1929 ITA.No. 110 of 2002() --------------------- AGAINST THE ORDER DATED / / IN COCH. IN ITA.50(COCH)/1997 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: -------------------------- THE COMMISSIONER OF INCOME TAX,COCHIN BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: RESPONDENT ----------------------- M/S.K.T.C.TYRES (INDIA) LTD. COCHIN (IN LIQUDATION) BY ADV. SRI.N.F.JAMES THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 27/02/2008, ALONG WITH ITA NO. 137 OF 2002, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... I.T.Appeal Nos.110 and 137 of 2002 .................................................................... Dated this the 27th day of February, 2008. JUDGMENT C.N.Ramachandran Nair, J. These appeals arise from common order of the Tribunal dismissing department appeals for the assessment years 1989-90 and 1990-91. The question raised for decision is whether the Tribunal was right in holding that the Assessing Officer did not have the authority to rectify intimation issued under Section 143(1)(a) of the Income Tax Act, if regular assessment was completed for the very same assessment year under Section 143(3) of the Income Tax Act. 2. A Division Bench of this court in JANATHA TILE WORKS LTD. V. COMMISSIONER OF INCOME TAX (2006) 283 ITR 35(Ker) held that rectification of intimation under Section 143(1)(a) is permissible in exercise of powers under Section 154 even after completing regular assessment under Section 143(3). Following the same, we allow the appeals vacating the orders of the Tribunal confirming the order of the first appellate 2 authority and restoring the proceedings of the Assessing Officer issued under Section 154 of the Act. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms