IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 11TH JUNE 2009 / 21ST JYAISHTA 1931 ITA.No. 101 of 2009() --------------------- ITA.40/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL) COCHIN BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ M/S.BEST BANKERS,MULLAKKAL,ALLEPPEY. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 11/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal No.101 of 2009 .................................................................... Dated this the 11th day of June, 2009. JUDGMENT Ramachandran Nair, J. The question raised in the appeal filed by the Revenue is whether the Tribunal was justified in cancelling the demand of surcharge levied along with tax in the case of block assessment completed under Section 158BC of the Income Tax Act. The Tribunal following certain decisions of other Tribunals and High Courts held that surcharge is not payable in respect of tax determined in block assessment. However, Standing Counsel brought to our notice the later decision of the Supreme Court in COMMISSIONER OF INCOME TAX V. SURESH N. GUPTA reported in 2008(297) ITR 322. Since the only issue decided by the Tribunal stands squarely covered against the assessee by later judgment of the Supreme Court, we do not think any purpose will be served by issuing notice and hearing the assessee before judgment is pronounced. We, therefore, allow the appeal at the admission stage without issuing notice to the respondent by reversing 2 the order of the Tribunal and restoring the assessment on surcharge confirmed in first appeal. Since assessment is remanded, the Assessing Officer will reompute liability towards surcharge as well in remand proceedings. The appellant will remit batta for the Registry to forward a copy of the appeal along with a copy of the judgment to assessee, which we direct the Registry to do. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms