IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 14TH SEPTEMBER 2009 / 23RD BHADRA 1931 GTA.No. 15 of 2009() -------------------- GTA.07/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF GIFT TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT ------------------------ SHRI. AZAD RAHIM, L/H OF SMT. FATHIMA RAHIM (DECEASED), KOLLAM. THIS GIFT TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH G.T.A. NO.16/2009 ON 14/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... G.T. Appeal Nos.15 & 16 of 2009 .................................................................... Dated this the 14th day of September, 2009. JUDGMENT Ramachandran Nair, J. We do not find any substance in the appeals filed by the Revenue because the Tribunal has only remanded the matter to the Assessing Officer for making fresh assessment based on observation made by the Supreme court. It is not known whether Valuation Officer is the authority to decide title on properties. In any case when Supreme Court has made an observation, it is for the authorities to comply with the same. Appeals are dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms