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 TUESDAY, THE 28TH JULY 2009 / 6TH SRAVANA 1931 ITA.No. 667 of 2009() --------------------- ITA.42/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/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): APPELLANT ------------------------ M/S.J.S.ENTERPRISES, BEACH ROAD, KASARAGOD. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/07/2009, ALONG WITH ITA 680 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. Nos. 667 & 680 OF 2009 -------------------------------------------- Dated this the 28th day of July, 2009 JUDGMENT Ramachandran Nair,J. The question whether surcharge is payable on income tax payable for block assessment is covered by the decision of the Supreme Court reported in CIT V. SURESH N GUPTA, 297 ITR 322. Since the issue is covered by the judgment of the Supreme Court, there is no need to issue notice to the assessees, that will only lead to additional expenditure to the assessees. Following the judgment of the Supreme Court above referred, we reverse the order of the Tribunal and restore the rectification order levying surcharge on income tax. The assessing officer will forward a copy of this judgment, along with notice for demand, to the assessees. Appeals are allowed as above. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2