The High Court of Kerala declined to answer Income Tax Reference No. 13 of 2002 against an order of the Cochin Bench of the ITAT, not receiving any representation from the applicant.
Liberty granted to file a petition if circumstances warrant; revision petition disposed of.
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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.13 OF 2002
AGAINST THE ORDER/JUDGMENT IN RA 258/Coch/1996 OF I.T.A.TRIBUNAL,COCHIN BENCH
PETITIONER/APPLICANT:
M/S TRACO CABLE COMPANY LTD COCHIN KSHB OFFICE COMPLEX PANAMPILLY NAGAR, COCHIN - 16
RESPONDENT/RESPONDENT:
THE COMMISSIONER OF INCOME TAX COCHIN
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.13/02
-: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 23.12.1997. 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
1 issue framed by the court
Whether the High Court should answer the income tax reference petition filed against the Tribunal's order.
M/S TRACO CABLE COMPANY LTD
The Commissioner of Income Tax Cochin
S. V. Bhatti
Bechu Kuriyan Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
