THE COMMISSIONER OF INCOME TAX vs. M/S.WANDOOR JUPITER CHITS P) LIMITED

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ITR/260/1999HC KeralaKLHC01014228199914 February 2008Bench: HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the question referred to it is covered against the respondent-assessee by the decision in C.I.T. V. Wandoor Jupiter Chits (P) Ltd. (2003) 183 CTR (Ker.) 316. Consequently, the Court disposed of the reference by answering the question in favour of the revenue and against the assessee. The Tribunal is directed to pass consequential orders. The specific question referred to the High Court and the reasoning behind the cited precedent are not detailed in this judgment.

What were the facts?

This is a Tax Reference (ITR No. 260 of 1999) before the High Court of Kerala, arising from an order of the Income-tax Appellate Tribunal (ITAT), Cochin Bench. The applicant is the Commissioner of Income Tax, Cochin, and the respondent is M/s. Wandoor Jupiter Chits (P) Ltd. The reference pertains to an appeal number RA.51/1990 in I.T.A. No. 53/COCHIN/85. The High Court notes that the question referred is covered against the assessee by a previous decision in the assessee's own case.

What were the issues?

1. Whether the question referred to the High Court is covered against the respondent-assessee by the decision in C.I.T. V. Wandoor Jupiter Chits (P) Ltd. (2003) 183 CTR (Ker.) 316. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The decision is based on a prior ruling concerning the assessee. Revenue's Contention: The revenue, as the applicant, is implicitly seeking an answer to the referred question in its favour, relying on the precedent set in the assessee's own case.

AI-generated summary — verify with the full judgment below

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 THURSDAY, THE 14TH FEBRUARY 2008 / 25TH MAGHA 1929 ITR.No. 260 of 1999() --------------------- RA.51/1990 IN I.T.A.NO. 53/COCHIN/85 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- THE COMMISSIONER OF INCOME TAX, COCHIN BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: ------------- M/S. WANDOOR JUPITOR CHITS (P) LTDL., ERNAKULAM. BY ADV. SRI.N.F.JAMES FOR R THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 14/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- I.T.R. No. 260 OF 1999 -------------------------------------------- Dated this the 14th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. Since the question referred is covered against the respondent- assessee, in the assessee's own case, vide decision in C.I.T. V. WANDOOR JUPITOR CHITS(P) LTD., (2003) 183 CTR (Ker.) 316, we dispose of the reference answering the question referred in favour of the revenue and against the assessee. The Tribunal will pass consequential orders. A copy of this judgment under the seal of the High court and the 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. kk

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