IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 25TH JANUARY 2010 / 5TH MAGHA 1931 WTA.No. 36 of 2009() -------------------- WTA.109/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF WEALTH-TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT ------------------------ MR. MURALEEDHARAN NAIR, DEVI AGENCIES, KUNDARA. THIS WEALTH TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH WTA NOS.39&35 OF 2009 ON 25/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. -------------------------------------------- W.T. A. Nos. 36,39 & 35 OF 2009 -------------------------------------------- Dated this the 25th day of January, 2010 JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by judgment of Division Bench of this Court in WTA 16 of 2008 and connected cases, following the said judgment, we allow the appeals by reversing the orders of the Tribunal and by restoring the wealth tax assessments of the assessees in respect of cash in hand. Since appeals are disposed of without issuing notice to the respondents-assessees because the issue is covered by Division Bench judgment of this Court, there will be direction to the assessing officer to serve copy of this judgment on the assessees before proceeding to revise the assessments. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk