IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 5TH JANUARY 2010 / 15TH POUSHA 1931 ITA.No. 1802 of 2009() ---------------------- ITA.91/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT ------------------------- KANCOR FLAVOURS & EXTRACTS LTD., ANGAMALY SOUTH, ANGAMALY. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05/01/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.1802 of 2009 .................................................................... Dated this the 5th day of January, 2010. JUDGMENT Ramachandran Nair, J. Question raised is whether the Tribunal was justified in confirming the order of the C.I.T.(Appeal) cancelling the block assessment for 1992-93 to 1997-98. After hearing Standing counsel appearing for the appellant and on going through the Tribunal's order, we notice that income assessed in block assessment is nothing but agricultural expenses wrongly allowed in regular assessment. We are of the view that the lower authorities rightly held that the assessment is not based on any material or information obtained in the course of search as required under Section 158BB of the Income Tax Act. 2 Consequently we uphold the order of the Tribunal and dismiss the departmental appeal. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms