IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 24TH FEBRUARY 2009 / 5TH PHALGUNA 1930 ITA.No. 47 of 2008() -------------------- ITA.1233/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: -------------------- THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT(S): --------------- M/S.NATIONAL ELECTRICAL CORPORATION, NEAR STONE BRIDGE, KOLLAM. ADV. SRI.V.V.ASOKAN FOR R1 SMT.S.AMINA FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 24/02/2009, THE COURT ON 24/02/2009 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... I.T. Appeal No.47 of 2008 .................................................................... Dated this the 24th day of February, 2009. JUDGMENT Ramachandran Nair, J. Question raised pertains to respondent-assessee's statuts as registered firm or as AOP. We notice from Annexure-C order that the very same issue arose for the same year before the Tribunal in an appeal filed against Section 263 order wherein Tribunal confirmed the order of the Commissioner of Income Tax. It is conceded by assessee's counsel that the appeal filed against Annexure-C order before this court was unsuccessful. Consequent upon finality of Annexure-C order, it was not open for the assessee to reagitate the status issue again. Therefore, the C.I.T.(Appeals) rightly held that the finding of the Commissioner in Section 263 proceedings on status will bind the Assessing Officer. We do not find any jurisdiction for the Tribunal to entertain an appeal on this issue in the revised proceedings and to allow the assessee's claim that they are entitled to be assessed as 2 a registered firm. The appeal filed by the Revenue is therefore allowed by reversing the order of the Tribunal and by restoring the order of the C.I.T. (Appeals). C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms