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 WEDNESDAY, THE 26TH AUGUST 2009 / 4TH BHADRA 1931 ITA.No. 1522 of 2009() ---------------------- IT(S& S)A.47/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SMT. N.M. SUHARA, MAHIMA JEWELLERY, ERNAKULAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26/08/2009, ALONG WITH ITA NO. 1551/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 1522 & 1551 OF 2009 -------------------------------------------- Dated this the 26th day of August, 2009 JUDGMENT Ramachandran Nair, J. Since the question raised, that is, whether surcharge is payable in block assessment made pursuant to search prior to 1.6.2002, is covered by the decision of the Supreme Court in CIT V. SURESH N. GUPTA, 297 I.T.R. 322, we allow the appeals by reversing the orders of the Tribunal and that of the first appellate authority and remand the matter to the assessing officer for recomputation of surcharge based on the judgment above referred after issuing notice to the assessees and after serving a copy of this judgment on the assessees. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2