The Kerala High Court declined to answer an un-pressed income tax reference filed by the Commissioner against an ITAT order.
Reference declined to be answered; no costs awarded.
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 K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
THURSDAY ,THE 10TH DAY OF JANUARY 2019 / 20TH POUSHA, 1940
ITR.No. 127 of 1998
AGAINST THE ORDER/JUDGMENT IN RA 168/1997 of I.T.A.TRIBUNAL,COCHIN BENCH
PETITIONER/S:
THE COMMISSIONER OF INCOME TAX, COCHIN.
BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI TAXES SRI.JOSE JOSEPH, SC FOR TAXES
RESPONDENT/S:
M/S.SABHA TRADERS, BADAGARA.
THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 10.01.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
ITR 127/1998
2
O R D E R
Vinod Chandran, J.
On the basis of the litigation policy, the learned Counsel for the Revenue submits that the Reference is not pressed. Hence, leaving open the questions of law,
we decline to answer the Reference. No costs.
Sd/-
K.VINOD CHANDRAN
JUDGE
Sd/-
ASHOK MENON
dkr
JUDGE
The Commissioner of Income Tax, Cochin
M/s. Sabha Traders, Badagara
Vinod Chandran
Ashok Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
