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 23RD JULY 2009 / 1ST SRAVANA 1931 ITA.No. 577 of 2009() --------------------- ITA.41/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT(S): RESPONDENT: ------------------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.HOTEL SAMRAT & BAR, TALIPARAMBA, KANNUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 23/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. ----------------------------------- I.T.A. No.577 of 2009 -------------------------------------- Dated this the 23rd day of July, 2009 J U D G M E N T ---------------------- Ramachandran Nair,J. Since the only issue raised that is liability for surcharge demand in block assessment is covered by decision of the Supreme Court reported in Commissioner of Income Tax Vs. Suresh N. Gupta (297 ITR 322) and since the Supreme Court has held that proviso to Section 113 is clarificatory in nature we allow the appeal by following the judgment of the Supreme Court and by reversing the order of the Tribunal and that of the first appellate authority and restore the levy and demand of surcharge made by the officer. Appeal is decided without issuing notice to the assessee because the issue is squarely covered by the judgment of the Supreme Court above referred. However there will be direction to the Assessing Officer to forward a copy of this judgment along with demand notice to the assessee. C.N.RAMACHANDRAN NAIR, JUDGE C.K.ABDUL REHIM, JUDGE okb