P.J.BESSY vs. ASST.REGISTRAR INCOME TAX

WP(C)/28795/2013HC KeralaKLHC01071980201317 June 2014Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN7 pages

AI SummaryRemanded

What were the facts?

This case involves a writ petition filed by P.J. Bessy against the Income Tax Appellate Tribunal (ITAT), Cochin Bench, and the Income Tax Officer, Ward-2(1), Thrissur. The petitioner is challenging an order or action by the ITAT. The assessment year(s) and the specific order or action under challenge are not explicitly detailed in the provided text. The amount in dispute is also not stated. The procedural history indicates that the writ petition was finally heard on June 17, 2014.

What did the High Court hold?

The provided text is an excerpt from the cause list and does not contain the operative part of the judgment or the Tribunal's findings. Therefore, what the Tribunal decided, the reasoning, the ratio, and any operative directions are not available. No issue was expressly left undecided as the decision itself is not present.

What were the issues?

1. Whether the ITAT has acted within its jurisdiction or powers in relation to the petitioner's case. (Question of law) Assessee's Contention: The petitioner, P.J. Bessy, has approached the High Court through a writ petition, implying a challenge to the legality or procedural correctness of the ITAT's actions or orders. Specific arguments or reliance on authorities by the assessee are not detailed in the provided text. Revenue's Contention: The Income Tax Officer, Ward-2(1), Thrissur, is a respondent. The Senior Counsel for the Government of India (Taxes) and the Standing Counsel for Income Tax represent the revenue. Their specific arguments or reliance on authorities are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUE AY, THE 17TH DAY OF JUNE 2014/27TH JYAISHTA, 1936 ---------------------------------------- PETITIONER(S): ---------------------- P.J.BESSY, (PAN ACAPB7771M, NEDUMPARAMBIL HOUSE, GLORY BHAVAN, THRISSUR DISTRICT, KERALA STATE. BY ADVS.SRI.M.UNNIKRISHNA MENON SRI.C.CHANDRASEKHARAN RESPONDENT(S): ------------------------- 1. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN, REPRESENTED BY ASSISTANT REGISTRAR INCOME TAX APPELATE TRIBUNAL, COCHIN BENCH - 682 016. 2. THE INCOME TAX OFFICER, WARD - 2 (1), CIRLCE I, THRISSUR - 678 001. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI (TAXES)

SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ ----------------------------------------

Appendix — schedule of exhibits

APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1- TRUE COPY OF THE ASESSMENT ORDER DATED 13/03/2001 EXHIBIT-P2- TRTUE COPY OF THE APPELLATE ORDER D

The order continues below.

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