Commissioner of Income Tax v. Commissioner of Incopme Tax
Case brief
What is this about?
The Income Tax Reference was closed by the High Court for non-prosecution. The Court held that the assessee failed to pursue the matter diligently after filing the O.P. compelling the reference 14 years ago, despite prior judicial directions.
What did the court decide?
Reference closed for non-prosecution; questions of law refused to be answered.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
MONDAY ,THE 17TH DAY OF DECEMBER 2018 / 26TH AGRAHAYANA, 1940
ITR.No. 4 of 2012
AGAINST THE ORDER/JUDGMENT IN ITA 230/1991 of I.T.A.TRIBUNAL,COCHIN BENCH
APPLICANT/S:
CLEETUS VINCENT, C/O OCEANIC BUILDING, SAKTHIKULANGARA, KOLLAM.
RESPONDENT/S:
COMMISSIONER OF INCOME TAX TRIVANDRUM.
Issues for consideration
1 issue framed by the court
Whether the Income Tax Reference stands closed for non-prosecution due to the assessee's failure to pursue the matter diligently over a long pending period.
Parties & counsel
- applicant
Cleetus Vincent
- respondent
Commissioner of Income Tax Trivandrum
Coram
K.Vinod Chandran
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court