IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 ITA.No. 122 of 2010() --------------------- ITA.801/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, KANNUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT ------------------------- M/S.DHANALAKSHMI WEAVING WORKS, KAKKAD,KANNUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NO.124/2010 ON 29/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. -------------------------------------------- I.T. A. Nos. 122 & 124 OF 2010 -------------------------------------------- Dated this the 29th day of March, 2010 JUDGMENT Ramachandran Nair, J. Since the issue raised stands decided against assessee in assessee's own case by our earlier judgment in I.T.A. No.831 of 2009 we do not think any purpose will be served by issuing notice to the assessee, except causing further loss to the assessee for engaging counsel. Following the said judgment we allow the appeal by setting aside the order of the Tribunal and that of the first appellate authority and restore the assessment. However, if any modification is required based on the judgment, the same shall be done by the assessing officer after issuing notice to the assessee. Since appeal is disposed of without notice to the assessee, the assessing officer will serve a copy of this judgment on the assessee. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk