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 25TH JUNE 2009 / 4TH ASHADHA 1931 ITA.No. 138 of 2009() --------------------- ITA.51/COCH/2003 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): --------------- M/S. AMEEN TOOLS, CALICUT. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 138 OF 2009 -------------------------------------------- Dated this the 25th day of June, 2009 JUDGMENT Ramachandran Nair,J. The issue raised that is liability for surcharge on undisclosed income is squarely covered against the assessee by the decision of the Supreme Court in CIT V. SURESH GOPTA, 297 ITR 322. Therefore we do not think that there is any need to issue notice to the assessee, which will only lead to further expenditure for the assessee. Following the decision of the Supreme Court above referred, we set aside the order of the Tribunal and restore the assessment on computation of surcharge. The assessing officer will issue copy of this judgment to the assessee for information, along with a copy of demand notice. Appeal is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) 2 Judge. kk