This Income Tax Reference (I.T.R. No.12/02) was disposed of without opposing arguments. The High Court declined to answer the standstill order of the Tribunal but granted liberty to file a revision petition if cause survives.
Liberty granted to file a petition to revive I.T. Revision if cause survives.
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 S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942
ITR.No.12 OF 2002
AGAINST THE ORDER/JUDGMENT IN RA 145(Coch)/1998 OF I.T.A.TRIBUNAL,COCHIN BENCH
PETITIONER/APPLICANT:
SMT.T.C.USHA, NANI NIVAS, KOCHUPILAMOODU KOLLAM
RESPONDENT/RESPONDENT:
THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM
R1 BY ADV. SRI.P.K.R.MENON, SR.COUNSEL FOR IT R1 BY ADV. SRI.GEORGE K. GEORGE, SC, FOR IT
THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 10.02.2021, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
I.T.R. No.12/02
-:2:-
ORDER
Dated this the 10th day of February, 2021
S.V.Bhatti, J.
Read order dated 25.9.2017.
No representation for the petitioner/applicant. We decline to answer the reference of Tribunal dated 29.10.2002. However, liberty is granted to the petitioner/applicant to file a petition in accordance with law, if circumstances warrant and if cause survives to revive I.T.Revision. The revision petition is disposed of.
Despatch a copy of the order to the Tribunal.
Sd/-
S.V.BHATTI JUDGE
Sd/-
BECHU KURIAN THOMAS JUDGE
vps
/True Copy/ PS to Judge
Smt.T.C.Usha
The Commissioner of Income Tax Thiruvananthapuram
S.V.Bhatti
Bechu Kurian Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
