Dismissed

The Commissioner of Income Tax, Tvm. v. Shri.B.Mohanachandran Nair, Mangad, Klm.

Kerala HC4 Aug 2008ITA/48/2008

Case brief

AI extract

What is this about?

The High Court of Kerala, finding the Revenue's appeal inadmissible due to procedural delays and lack of prior review application, dismissed the appeal despite noting a conflict with the apex court in IPCA Laboratory's case.

What did the court decide?

The appeal was declined and disposed of; liberty granted to the Revenue to approach the Tribunal for review or rectification.

The Commissioner of Income Tax, Tvm. Vs Shri.B.Mohanachandran… — Income Tax | Kerala HC (2008)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU &

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THE HONOURABLE MR. JUSTICE A.K.BASHEER

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MONDAY, THE 4TH AUGUST 2008 / 13TH SRAVANA 1930

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I.T.A.No. 48 of 2008

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AGAINST THE ORDER DATED 12/06/2003 IN ITA.38/2000 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN

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APPELLANT/APPELLANT:

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THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM.

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BY ADV. SRI.GEORGE K. GEORGE, STANDING COUNSEL FOR INCOME TAX DEPARTMENT

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RESPONDENT/RESPONDENT:

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B.MOHANACHANDRAN NAIR, PRASANTHI CASHEW CO., MANGAD, KOLLAM.

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THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 04/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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H.L.DATTU, C.J. & A.K.BASHEER, J.

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I.T.A.No.48 of 2008

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Dated, this the 4^th day of August, 2008

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JUDGMENT

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H.L.Dattu, C.J.

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The Revenue is before us in this appeal, being aggrieved by the orders passed by the Income Tax Appellate Tribunal, Cochin Bench, in I.T.A.No.38 of 2000, for the assessment year 1992-93. The order passed by the Tribunal is dated 12^th June, 2003.

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The Tribunal while deciding the issues raised by the Revenue before it, had answered those issues following the dicta laid down by the jurisdictional High Court.

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For the first time, nearly after five years, the matter is coming up for admission before us. This was only because of the nonpayment of the court fee by the Revenue. If for any reason, the appeal had come before us immediately after it was filed before this Court, our answer would have been to accept the reasoning of the Tribunal for the reason that the Tribunal had merely followed the dicta laid down by this Court.

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Now it is brought to our notice by the learned counsel appearing for the Department that the view expressed by this Court is not sustained by the apex Court in the decision rendered in the case of

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I.T.A.No.48 of 2008

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IPCA Laboratory Ltd. v. Deputy Commissioner of Income Tax [(2004) 266 ITR 521]. In our opinion, if for any reason the Department is of the opinion that the reasoning and conclusion reached by the Tribunal is contrary to the law laid down by the apex Court in the case of IPCA Laboratory's case , the Revenue has to make an appropriate application before the Tribunal, either for review or rectification of its order.

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In that view of the matter, we decline to entertain this

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appeal. Accordingly, the appeal is disposed of. However, we grant liberty to the Revenue to make an appropriate application/review petition before the Tribunal for appropriate orders.

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Ordered accordingly.

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( H.L.DATTU) CHIEF JUSTICE

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(A.K.BASHEER) JUDGE

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vns

The Commissioner of Income Tax, Tvm. v. Shri.B.Mohanachandran Nair, Mangad, Klm.

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax, Tvm. v. Shri.B.Mohanachandran Nair, Mangad, Klm.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

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