THE COMMISSIONER OF WEALTH TAX, TVM. vs. LATE JANE V.FERNS,REP.BY VINCENT P.FERNS

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ITR/7/2001HC KeralaKLHC01019193200112 February 2008Bench: HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR,HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, following its own judgment in I.T.R. Nos. 204 to 209 and 314 to 317 of 1999 dated 10.1.2008, decided the questions referred against the Revenue and in favour of the assessee. The reasoning is that the present issue is admittedly covered by the aforementioned judgment, which was against the Revenue and in favour of the same assessee. The operative direction is to answer the questions referred accordingly. The High Court directed the Registry to forward a copy of its judgment to the Income Tax Appellate Tribunal, Cochin Bench, for issuing consequential orders. No issue was expressly left undecided.

What were the facts?

This is a Tax Reference filed by the Commissioner of Wealth Tax, Trivandrum, against an order concerning the assessment year(s) not specified in the provided text. The assessee is Late Jane V. Ferns, represented by Shri Vincent P. Erns. The Revenue is challenging a decision of the Income Tax Appellate Tribunal, Cochin Bench. The High Court of Kerala is disposing of the case on merits, dispensing with notice to the assessee, as the issue is stated to be covered by a previous judgment of the same court in I.T.R. Nos. 204 to 209 and 314 to 317 of 1999, dated 10.1.2008. This prior judgment was against the Revenue and in favour of the same assessee.

What were the issues?

1. Whether the High Court should answer the questions referred to it, given that notice was not served on the assessee. The Revenue argued that the issue is covered by a prior judgment of the High Court in favour of the assessee, and therefore, the questions should be answered against the Revenue. The assessee's arguments are not recorded as notice was not served, but the court proceeded to decide the matter on merits based on the precedent. 2. The specific questions of law or mixed law and fact referred to the High Court are not detailed in the provided text. However, the judgment indicates that these questions pertain to an issue decided in favour of the assessee in prior related cases.

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 TUESDAY, THE 12TH FEBRUARY 2008 / 23RD MAGHA 1929 ITR.No. 7 of 2001() ------------------- APPLICANT: ----------- THE COMMISSIONER OF WEALTH TAX, TVM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE RESPONDENTS: ------------- LATE JANE V. FERNS, REP. BY SHRI VINCENT P. ERNS, QUILON. BY ADV. . THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 12/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - - - .T.R.NO.7 of 2001 - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 12th day of February, 2008. JUDGMENT C.N. Ramachandran Nair, J. Even though notice is not served on the assessee, we dispense with the notice and proceed to dispose of the case on merits, because the issue is admittedly covered by the decision of this court vide judgment in I.T.R. Nos.204 to 209 and 314 to 317 of 1999 dated 10.1.2008, against the Revenue and in favour of the very same assessee. Following the judgment above referred, we answer the questions referred, against the Revenue and in favour of the assessee. The Registry will forward a copy of the judgment to the Income Tax Appellate Tribunal, Cochin Bench for issuing consequential orders. (C.N. Ramachandran Nair, Judge.) (T.R. Ramachandran Nair, Judge.)

-2- kav/ C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - I.T.R. No.7 of 2001 - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 12th February, 2008.

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