What did the High Court hold?

The court decided to dispose of the reference case without answering the questions. This was based on the concession made by both sides that the issue was already settled by a prior ruling.

This is an Income Tax Reference case before the High Court of Kerala. The parties have conceded that the question referred for consideration is already covered by a previous judgment of the same court.

What were the issues?

The primary issue was whether the question referred to the court was already decided by a previous judgment, rendering the current reference redundant.

CIT vs Late Smt. K.J.Marykutty | Kerala High Court 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 12TH DAY OF NOVEMBER 2019 / 21ST KARTHIKA, 1941 ITR.No.2 OF 2012 AGAINST THE ORDER/JUDGMENT IN ITA 400/1996 OF I.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: THE COMMISSIONER OF INCOME TAX, COCHIN BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: LATE SMT. K.J.MARYKUTTY BY L/H 1. SEBI JOSEPH 2. SABU JOSEPH 3. SAJAN JOSEPH 4. SINDHU JOSEPH KOITHARA HOUSE (WEST) KOITHRA ROAD, KOCHUKADAVANTHARA, KOCHI 36 R1 BY ADV. SMT.P.ANITHA R1 BY ADV. SMT.R.S.GEETHA R1 BY ADV. SMT.K.SEEMA R1 BY ADV. SRI.V.B.UNNIRAJ THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 12.11.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

ITR.No.2 OF 2012 2 C.K.ABDUL REHIM & AMIT RAWAL, JJ. -------------------------------- Income Tax Reference 2/2012 --------------------------------- Dated this the 12th day of November, 2019 O R D E R C.K.ABDUL REHIM, J Heard Sri. P.K.R Menon, Senior Counsel for Government of India (Taxes) appearing for the applicant and Advt. V.B Unniraj appearing for the respondents. It is conceded by the lawyers on either side, that the question referred for consideration stands covered through the judgment of this Court in ITR Nos.53, 54 and 55 of 2000 dated 3rd March 2009. In view of the above said judgment, the reference case is disposed of by declining to answer the questions referred. Sd/- C.K.ABDUL REHIM JUDGE Sd/- sab AMIT RAWAL JUDGE

ITR.No.2 OF 2012 3 APPENDIX APPLICANT'S ANNEXURES: ANNEXURE A: ORDER SHEET PASSED BY DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 2(2), ERNAKULAM ANNEXURE B: PROCEEDINGS OF THE COMMISSIONER OF INCOME TAX, COCHIN. ANNEXURE C: ORDER PASSED BY THE ITAT, COCHIN BENCH IN ITA 400 (COCH) 1996

THE COMMISSIONER OF INCOME TAX, COCHIN vs. LATE SMT. K.J.MARYKUTTY

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