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. 53 of 2002() -------------------- ITA.103/1997 of I.T.A.TRIBUNAL,COCHIN BENCH .................... 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: ------------- SHRI.K.V.JOSEPH, KANDATHIL HOUSE, B.M.C. P.O., COCHIN. BY ADV. SRI.A.KUMAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 06/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- I.T.A. No. 53 OF 2002 -------------------------------------------- Dated this the 6th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. In the departmental appeal the addition sought to be sustained pertains to unexplained investment in buildings which stand in the name of the respondent's wife. The Tribunal noticed that pursuant to first appellate order, department made regular assessment in the hands of the wife for the very same year. If that be so, department cannot pursue this appeal. However, if the assessment in the name of wife of the respondent is only a protective assessment or the same was contested by her by denying the investment as made by her then it is open to the department to file Review Petition with details pertaining to assessee's wife's assessment contested in appeal. This appeal is therefore dismissed leaving freedom to the revenue to file review, if desired. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) 2 Judge. kk