The High Court of Kerala allowed the Income Tax Appeal filed by the Commissioner of Income Tax. The Court relied on a prior decision in CIT v. T.K. Ginarajan, allowing the appeal, vacating the Tribunal's order, and restoring the reassessment proceedings.
Appeal allowed; Tribunal order vacated; reassessment restored.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 14TH FEBRUARY 2008 / 25TH MAGHA 1929 ITA.No. 111 of 2002() --------------------MP 12/COCH/2001 IN ITA.520/COCH/1994 of I.T.A.TRIBUNAL,COCHIN BENCH ....................
APPELLANT/RESPONDENT:
-------------------------------------THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SC FOR IT SRI.GEORGE K. GEORGE, SC FOR IT
RESPONDENTS: RESPONDENT/APPELLANT: ---------------------------------M.M. JOSEPH, COCHIN.
BY
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ.
I.T.A. No. 111 OF 2002
Dated this the 14th day of February, 2008
JUDGMENT
C.N. Ramachandran Nair,J.
Since the issue raised is covered by decision of this Court in CIT
V. T.K. GINARAJAN, DEV. OFFICER, LIC OF INDIA, 253 I.T.R.
463 against the assessee and in favour of the revenue, the appeal filed
by the revenue is allowed vacating the order of the Tribunal and restoring the reassessment.
(C.N.RAMACHANDRAN NAIR) Judge.
(T.R.RAMACHANDRAN NAIR) Judge.
kk
2
1 issue framed by the court
Whether the appeal filed by the revenue should be allowed in light of a prior decision of this Court.
Colour shows how this judgement treated each authority
CIT v. T.K. GINARAJANFollowed¶13
The Commissioner of Income Tax, Cochin
M.M. Joseph
C.N. Ramanujan Ayyangar
T.R. Ramachandran Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
