THE COMMISSIONER OF INCOME TAX, vs. M/S. T.M.CONSTRUCTIONS,

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ITR/11/2008HC KeralaKLHC01027093200829 January 2019Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, considering the litigation policy and the small amount involved (Rs. 8,200/-), has closed the reference. The questions raised in the reference are left open. No decision on the merits of the case has been made. The operative direction is to forward a copy of this order to the ITAT, Cochin Bench.

What were the facts?

This is an Income Tax Reference (ITR) filed by the Commissioner of Income Tax, Thiruvananthapuram, against M/s. T.M. Constructions for the assessment year 1988-89. The reference arises out of an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The amount in dispute is stated to be Rs. 8,200/-. The High Court of Kerala is considering the reference.

What were the issues?

1. What is the question of law that the Tribunal had to decide? (This is not explicitly stated in the provided text, but the reference itself implies there was a question of law). Assessee's Contentions: Not recorded in the provided text. Revenue's Contentions: The Revenue has filed this reference, indicating disagreement with the ITAT's decision on a point of law. The specific grounds for the reference are not detailed in the provided text, but it concerns an amount of Rs. 8,200/-.

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 & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY, THE 29TH DAY OF JANUARY 2019 / 9TH MAGHA, 1940 ITR.No. 11 of 2008 ARISING OUT OF R.A.NO.290/COCH/1997 OF I.T.A.TRIBUNAL, COCHIN BENCH [ASSESSMENT YEAR 1988-89] APPLICANT: THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) RESPONDENT/S: M/S. T.M.CONSTRUCTIONS, GOVINDA VILASAM, NEAR REST HOUSE, KOTTARAKKARA. OTHER PRESENT: SRI JOSE JOSEPH, STANDING COUNSEL FOR GOI (TAXES) THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 29.01.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

ITR.No.11 of 2008 - 2 - ORDER Vinod Chandran,J. The reference is at the instance of the Revenue and the amount involved is only Rs.8,200/-. In such circumstances, considering the litigation policy the reference is closed leaving open the questions raised. A copy of this order under the seal of this Court and the signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal, Cochin Bench. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE

ITR.No.11 of 2008 - 3 - APPENDIX APPLICANT'S ANNEXURES: ANNEXURE-A ASSESSMENT ORDER PASSED BY ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, QUILON. ANNEXURE-B APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANNATHAPURAM. ANNEXURE-C ORDER PASSED BY THE ITAT, COCHIN BENCH IN ITA NO.563/COCH/1992. Vku/- [ true copy ]

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