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 TUESDAY, THE 15TH JANUARY 2008 / 25TH POUSHA 1929 OTC.No. 8 of 2005() ------------------- TA.29/1999 of KERALA AGRL. IT & S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE: -------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER RESPONDENTS: ASSESSEE: ---------------------- M/S. C.V. MUTHUVELAN & SONS, CHAMAKAD, VANDAZHI, ALATHUR. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ THIS OTHER TAX CASES HAVING BEEN FINALLY HEARD ON 15/01/2008, ALONG WITH OTC 10 OF 2005 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- O.T.C. Nos. 8 & 10 OF 2005 -------------------------------------------- Dated this the 15th day of January, 2008 JUDGMENT Ramachandran Nair,J. These Revision Cases are filed under the Agrl. Income Tax Act, challenging the Tribunal's order cancelling the assessment of respondent-assessee for want of notice. Government Pleader pointed out that even though one of the partners died during the previous year relevant to the assessment year 1989-90, the deceased partner's son represented the firm and filed application for registration for the assessment year 1990-91. Admittedly no returns were filed by the reconstituted firm for the assessment years 1989-90 and 1990-91. On going through the assessments, we find that the income determined in the name of each of the partners is below taxable limit. In the circumstances, we do not know what purpose will be served by setting aside the order of the Tribunal. Since there is no demand of tax, we 2 close these Revision Cases with the observation that State is free to file revision, if required, for other years. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 3