The Commissioner of Income Tax v. M.S.Rathi
Case brief
What is this about?
The High Court in Income Tax Appeal No. 244 of 2012, under ITA No. 244 of 2012, declined to answer a question of law regarding the remand order for assessment year 2002-03 as the Tribunal's consideration on litigation policy was required. Upon analysis, construed compute.
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
THURSDAY, THE 17TH DAY OF JANUARY 2019 / 27TH POUSHA, 1940
ITA.No. 244 of 2012
AGAINST THE ORDER IN IT(SS)A NO.18/2008 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DATED 29-03-2012
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX COCHIN.
BY ADVS. SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX
RESPONDENT/RESPONDENT:
Issues for consideration
2 issues framed by the court
Whether the Tribunal could have rejected the appeal based on the litigation policy regarding tax limits below one lakh without hearing the assessee on that specific contention raised in parallel appea
Whether the monetary limit for litigation policy should be computed individually for each appeal or as the total demand raised on a common issue in a group of appeals.
Parties & counsel
- appellant
The Commissioner of Income Tax Cochin
- respondent
M.S.Rathi M/s.Lakshmi Hospital
Coram
K. Vinod Chandran
Case details
As recorded by the court registry
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