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 WEDNESDAY, THE 20TH FEBRUARY 2008 / 1ST PHALGUNA 1929 ITR.No. 84 of 2000() -------------------- AGAINST THE ORDER DATED / / IN AITA.276/1980 IN RA.2/1987 of AGRL.I.T. &S.T. APPELLATE ADDL.BENCH,PALAKKAD .................... APPLICANT: ----------- MSP RAJAH, KARAPPARA ESTATE, PADAGIRI P.O. (DIED)(*) ADDL. APPLICANTS: 2. MR.RAMESH RAJAH(S/O.LATE MSP RAJAH) 94, THANGAM MAHAL, RAMAMOORTHY ROAD, VIRUDHU NAGAR-626 001. 3. SMT.BANUMATHI RAJA, (W/O.LATE MSP RAJAH) .DO. .DO. 4. SMT.MADANA RAMAMOORTHY (D/O.LATE MSP RAJAH) .DO. .DO. 5. SMT.SUGUNA RAMAMOORTHY, .DO. .DO. .DO. 6. SMT.RADHIKA NATA RAJU PRABHU, .DO. .DO. .DO. 7. SMT.PREETHA V.KUMAR, .DO.Q .DO. .DO. (*)ADDL. APPLICANTS ARE IMPLEADED AS PER ORDER DT.3.12.2003 IN IA NO.260/2003.) BY ADV. SRI.K.C.BALAGANGADHARAN SRI.K.C.BALAGANGADHARAN SMT.USHA RAVINDRAN RESPONDENT: ------------- THE STATE OF KERALA BY GOVT.PLEADER THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 20/02/2008, ALONG WITH ITR NO. 85 OF 2000, THE COURT ON 20/02/2008 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... I.T.R. Nos.84 and 85 of 2000 .................................................................... Dated this the 20th day of February, 2008. JUDGMENT C.N.Ramachandran Nair, J. The question raised in the connected Agricultural Income Tax Reference cases is whether the Tribunal was justified in upholding the assessment rejecting assessee's contention that the AIT returns for the relevant years 1970-71 and 1971-72 were not signed by any of the co- owners. However, after hearing counsel for the assessee and the Government Pleader and after going through the Tribunal's order, we do not find any merit in the contention because the Tribunal on verifying the records found that the person who filed the return was the "Manager and Principal Officer" of the estate, the income wherefrom was assessed. Further, the co-owners filed separate returns declaring their share of income. Above all, no objection is seen raised at the assessment stage and this technical objection of return not having been signed by the co-owner was raised only in appellate proceedings. In view of the finding by the Tribunal that the person who signed the return was duly authorised by the assessee, the questions referred are answered against the assessee and in 2 favour of the Revenue upholding the order of the Tribunal. The I.T.Rs. are disposed of as above. A copy of this judgment under the seal of the High Court and signature of the Registrar shall be forwarded to the Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench-I, Palakkad. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms