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 THURSDAY, THE 14TH FEBRUARY 2008 / 25TH MAGHA 1929 ITA.No. 118 of 2002() --------------------- ITA.18/COCH/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: ----------------- M/S.KESAV CASHEW COMPANY, EXPORTERS & IMPORTERS, KOLLAM-4, REPRESENTED BY ITS MANAGING PARTNER, SHRI K.YESODARAN. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENTS: RESPONDENT/REVENUE ------------------------------- THE COMMISSIONER OF INCOMETAX, THIRUVANANTHAPURAM. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- I.T.A. No. 118 OF 2002 -------------------------------------------- Dated this the 14th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. This appeal is against the remand order of the Tribunal. On going through the questions framed at the time of issue of notice, we find the assessee apprehends that in view of the observations of the Tribunal the addition will be sustained if the assessee does not prove it's case in terms of the observations of the Tribunal. However, we are of the view that the assessee will have a case only if the assessing officer sustains the demand in fresh proceedings to be completed as directed by the Tribunal. We therefore dismiss the appeal, but leaving open to the assessee to raise all objections and with direction to the assessing officer to decide the matter afresh without treating the Tribunal's observations as findings. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 2