IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 ITA.No. 537 of 2009() --------------------- AGAINST THE ORDER DATED 31/12/2003 IN MP.28/COCH/2003 IN ITA.320/COCH/2001 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT IN ITA 320/01 & MP.28/C/03. ------------------------------------------------------------------- M/S. FRONTLINE POLYMERS (P) LTD., REPRESENTED BY MANAGING DIRECTOR P.M.BRAHAMADATHAN, 1ST FLOOR, THATHA SHOPPING COMPLEX, M.G.ROAD, TRICHUR. BY ADV. SRI.P.BALAKRISHNAN (E) & SRI.MOHAN PULIKKAL RESPONDENT(S): RESPONDNET IN ITA 320/C/01 & MP. 28/C/03. -------------------------------------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - I, DIVISION II, TRICHUR. 2. THE COMMISSIONER OF INCOME TAX, TRICHUR. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10.11.2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- I.T.A. No.537 OF 2009 ---------------------------------------- Dated, the 10th day of November, 2009 JUDGMENT Ramachandran Nair, J. Counsel for the appellant submitted that the assessment as well as the orders against which this appeal is filed are mistaken orders in as much as the assessing authority completed the assessment under section 115JA instead of under section 115JAA. However, we find that the present appeal is filed against the order of the Tribunal rejecting the rectification application. Since appeal filed is not against the appellate order of the Tribunal, the appeal is dismissed as not maintainable C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- -:2:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..