A reference case under Section 256(4) of the Income Tax Act was disposed of by the High Court as the question referred was held to be covered by a prior judgment of the Court itself, declining to answer.
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.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE AMIT RAWAL
TUESDAY, THE 12TH DAY OF NOVEMBER 2019 / 21ST KARTHIKA, 1941
ITR.No.2 OF 2012
AGAINST THE ORDER/JUDGMENT IN ITA 400/1996 OF I.T.A.TRIBUNAL,COCHIN BENCH
PETITIONER/S:
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/S:
LATE SMT. K.J.MARYKUTTY BY L/H 1. SEBI JOSEPH 2. SABU JOSEPH 3. SAJAN JOSEPH 4. SINDHU JOSEPH KOITHARA HOUSE (WEST) KOITHRA ROAD, KOCHUKADAVANTHARA, KOCHI 36 R1 BY ADV. SMT.P.ANITHA R1 BY ADV. SMT.R.S.GEETHA R1 BY ADV. SMT.K.SEEMA R1 BY ADV. SRI.V.B.UNNIRAJ
THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 12.11.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
ITR.No.2 OF 2012
2
C.K.ABDUL REHIM & AMIT RAWAL, JJ.
Income Tax Reference 2/2012
---------------------------------
Dated this the 12th day of November, 2019
O R D E R
C.K.ABDUL REHIM, J
Heard Sri. P.K.R Menon, Senior Counsel for Government of India (Taxes) appearing for the applicant and Advt. V.B Unniraj appearing for the respondents.
It is conceded by the lawyers on either side, that the question referred for consideration stands covered through the judgment of this Court in ITR Nos.53, 54 and 55 of 2000 dated 3rd March 2009. In view of the above said judgment, the reference case is disposed of by declining to answer the questions referred.
Sd/-
C.K.ABDUL REHIM
JUDGE
Sd/-
sab
AMIT RAWAL JUDGE
ITR.No.2 OF 2012
3
APPENDIX
APPLICANT'S ANNEXURES:
ANNEXURE A: ORDER SHEET PASSED BY DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 2(2), ERNAKULAM
ANNEXURE B: PROCEEDINGS OF THE COMMISSIONER OF INCOME TAX, COCHIN.
ANNEXURE C: ORDER PASSED BY THE ITAT, COCHIN BENCH IN ITA 400 (COCH) 1996
Commissioner of Income Tax, Cochin
Late Smt. K.J. Marykutty by L/H
C.K. Abdul Rehim
Amit Rawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
