IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 ITA.No. 357 of 2010() --------------------- AGAINST THE ORDER DATED 21/04/2010 IN ITA.634/COCH/2O04 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, CALICUT BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- A.P.ABDU RAHIMAN, AKKIRI PARAMBATH (H) PARAPPANAPAYIL,THAMARASSERY,KOZHIKODE-673573 THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- I.T. A. No. 357 of 2010 ----------------------------------------------- Dated this the 28th day of October, 2010 JUDGMENT Ramachandran Nair, J. We have today dismissed two other appeals, I.T.A.Nos. 341 & 342 of 2010, filed by the department, wherein the Tribunal's orders upholding the orders of the CIT (Appeals) cancelling penalty were upheld by us. The only difference in this case is that cash in this case is seized by the police whereas cash in the other cases is seized by the Customs Department. In this case also amount is declared in the regular return filed by the assessee as assessee's income and tax was also paid, which was accepted in assessment proceedings. We therefore do not find any ground to interfere with the order of the Tribunal. Following the judgment in above two appeals, we dismiss this appeal also filed by the revenue. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2