IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH NOVEMBER 2008 / 7TH AGRAHAYANA 1930 WP(C).No. 31534 of 2004(D) -------------------------- PETITIONER(S): --------------- DR.BHARATH CHANDRAN, CONSULTANT IN CARDIOLOGIST, SREE UTHRADOM THIRUNAL HOSPITAL, PATTOM, THIRUVANANTHAPURAM. BY ADV. SRI.P.GOPALAKRISHNAN NAIR SRI.P.A.AHAMMED RESPONDENT(S): --------------- 1. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THIRUVANANTHAPURAM. ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/11/2008, ALONG WITH WPC NO. 31535 OF 2004 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX (WPC 31534/04) PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.11.2002 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P2 TRUE COPY OF ORDER NO. CR.38(10)/TECH/CIT0/04-05 DATED 24.8.2004 OF THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 31534 & 31535 OF 2004 -------------------------------------------- Dated this the 28th day of November, 2008 JUDGMENT Since the issue raised is covered by decision of the Supreme Court in CIT V. SURESH N GUPTA, (2008) 297 I.T.R. 322( SC), following the said judgment, these WPCs are dismissed upholding the demand of surcharge. (C.N. RAMACHANDRAN NAIR) Judge kk 2