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 MONDAY, THE 20TH JULY 2009 / 29TH ASHADHA 1931 ITA.No. 530 of 2009() --------------------- ITA.1093/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/REVENUE ------------------------------------- THE COMMISSIONER OF INCOMETAX, KOZHIKODE. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): ASSESSEE ----------------------- SRI.T.K.ABDUL JAMAL, THALATHIKANDY HOUSE, MANICHIRA, POOMALA P.O. SULTHAN BATHERY, WYANAD DISTRICT -673592. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 20/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal No.530 of 2009 .................................................................... Dated this the 20th day of July, 2009. JUDGMENT Ramachandran Nair, J. The question raised is whether assessment of the cash recovered from the respondent by the Police and handed over to the department was rightly cancelled by the Tribunal. We have heard Standing Counsel appearing for the appellant and have gone through the order of the Tribunal. We are in complete agreement with the finding of the Tribunal that when the respondent put forward a case that the amount really belongs to his employer and sale proceeds of the cement, it was the duty of the Assessing Officer to conduct enquiry against M/s.Ashique Enterprises under whom respondent was stated to be employed. We do not find any question of law arising from the 2 conclusions reached by the Tribunal. Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms