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 30TH JANUARY 2008 / 10TH MAGHA 1929 ITA.No. 165 of 2001() --------------------- AGAINST THE ORDER DATED 27/06/2001 IN COCH. IN ITA.461/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/ASSESSEE:- --------------------------------- M/S.KALPAKA TRANSPORT COMPANY, CALICUT, REP: BY ITS DIRECTOR A.SAMIKUTTY. ----------------- BY ADV. SRI.C.KOCHUNNY NAIR SRI.S.ARUN RAJ RESPONDENT:- -------------------- THE COMMISSIONER OF INCOME-TAX, CALICUT. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ============================ I.T.Appeal No.165 of 2001. ============================ Dated this the 30th day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T The question raised is whether the department can issue notice initiating proceedings for income escaping assessment when time for completion of regular assessment was not over. The assessee in this case has not filed return in time as provided under Sec.139(1) or 139(4) of the Income Tax Act. The belated return filed is non est in law and therefore the department is entitled to issue notice under Sec.148 of the Act. In another case decided by this Court in ITA.No.161 of 2001 the same issue raised was decided in favour of the revenue confirming the Tribunal's order upholding proceedings completed against the assessee under Sec.147 of the Income Tax Act. The appeal accordingly is dismissed. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-