This tax reference was heard by a bench of the Kerala High Court. The court followed a prior decision by the same court and dismissed the reference in favor of the Revenue against the respondent assessee.
Questions referred answered in favour of Revenue and against assessee; Tribunal directed to pass consequential orders.
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
MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929
ITR.No. 157 of 1999()
--------------------AGAINST THE ORDER DATED / / IN RA 328/COCH/98 IN ITA.910/C//1994 of I.T.A.TRIBUNAL,COCHIN BENCH
APPLICANT:
THE COMMISSIONER OF INCOME TAX, TRIVANDRUM.
BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT
RESPONDENTS:
SRI.R.SURESH KUMAR, ATTINGAL.
BY ADV. SRI.C.KOCHUNNY NAIR
SRI.S.VINODKUMAR
THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 11/02/2008, ALONG WITH ITR NO. 158 OF 1999, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ.
I.T.R. Nos.157 & 158 of 1999
.................................................................... Dated this the 11th day of February, 2008.
JUDGMENT
C.N.Ramachandran Nair, J.
Printing of paper book is dispensed with.
A copy of this judgment under the seal of the High Court and signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal, Cochin Bench, Cochin.
C.N.RAMACHANDRAN NAIR Judge
T.R.RAMACHANDRAN NAIR Judge
pms
1 issue framed by the court
Whether revenue was entitled to summary dismissal based on decision of the High Court in LIC Case.
Colour shows how this judgement treated each authority
Commissioner of Income Tax v. T.K. JinarajanFollowed¶24
COMMISSIONER OF INCOME TAX V. T.K.GINARAJAN, DEV. OFFICER, L.I.C. OF INDIA (2002) 253 ITR 463
The Commissioner of Income Tax, Trivandrum
Sri. Jinarajan
C.N.RAMACHANDRAN NAIR
T.R.RAMACHANDRAN NAIR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
