THE COMMR. OF INCOME TAX vs. R.SURESH KUMAR,ATTINGAL

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ITR/157/1999HC KeralaKLHC01014125199911 February 2008Author: HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the issue raised in the Tax Reference is covered in favour of the Revenue and against the assessee by the Court's prior decision in COMMISSIONER OF INCOME TAX V. T.K.GINARAJAN, DEV. OFFICER, L.I.C. OF INDIA (2002) 253 ITR 463. Consequently, the questions referred to the High Court were answered in favour of the Revenue. The Tribunal was directed to pass consequential orders. The specific findings of the Tribunal or the exact nature of the dispute are not detailed in this judgment, as the decision relies solely on the precedent. No issues were left undecided.

What were the facts?

This case involves a Tax Reference (ITR) filed by the Commissioner of Income Tax, Trivandrum, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The specific order under challenge is RA 328/COCH/98 in ITA.910/C//1994. The respondent is Sri. R. Suresh Kumar. The High Court of Kerala heard the matter on February 11, 2008, along with ITR No. 158 of 1999. The printing of the paper book was dispensed with. The Court noted that the issue was covered by a previous decision of the same court.

What were the issues?

1. Whether the issue referred to the High Court is decided in favour of the Revenue or the Assessee, concerning the order of the ITAT, Cochin Bench in RA 328/COCH/98 in ITA.910/C//1994. Assessee's Contention: The judgment does not record any specific contentions made by the assessee's counsel. The decision hinges on a precedent. Revenue's Contention: The Revenue contended that the issue raised in the reference is covered in its favour by the High Court's decision in COMMISSIONER OF INCOME TAX V. T.K.GINARAJAN, DEV. OFFICER, L.I.C. OF INDIA (2002) 253 ITR 463.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 ITR.No. 157 of 1999() --------------------- AGAINST THE ORDER DATED / / IN RA 328/COCH/98 IN ITA.910/C//1994 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: ------------- SRI.R.SURESH KUMAR, ATTINGAL. BY ADV. SRI.C.KOCHUNNY NAIR SRI.S.VINODKUMAR THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 11/02/2008, ALONG WITH ITR NO. 158 OF 1999, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... I.T.R. Nos.157 & 158 of 1999 .................................................................... Dated this the 11th day of February, 2008.

JUDGMENT C.N.Ramachandran Nair, J. Printing of paper book is dispensed with.

2.

Heard Standing Counsel for the Income Tax Department and Sri.Arun Raj, counsel appearing for the respondent. Since the issue raised is covered in favour of the Revenue by decision of this court in COMMISSIONER OF INCOME TAX V. T.K.GINARAJAN, DEV. OFFICER, L.I.C. OF INDIA (2002) 253 ITR 463, following the said decision, the questions referred are answered in favour of the Revenue and against the assessee. The Tribunal is directed to pass consequential orders. A copy of this judgment under the seal of the High Court and signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal, Cochin Bench, Cochin. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms

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