M/Shotel & Allied Traders vs The Commissioner Of Income Tax on 17 March, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITR.No. 235 of 1999()



1. M/SHOTEL  & ALLIED TRADERS
                      ...  Petitioner

                        Vs

1. THE COMMISSIONER OF INCOME TAX
                       ...       Respondent

                For Petitioner  :SRI.K.VINOD CHANDRAN

                For Respondent  :SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES)

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR

 Dated :17/03/2008

 O R D E R
                      C.N. Ramachandran Nair &
                     T.R. Ramachandran Nair, JJ.
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                     I.T.R.NOs.235 & 236 of 1999
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               Dated this the 17th day of March, 2008.

                               JUDGMENT

C.N. Ramachandran Nair, J.

In view of the decision of this court in I.T.R. Nos.231 and 232 of

1999, the questions referred to this court in these Reference Cases have

become academic. However, if the department takes the judgment in I.T.R.

Nos.231 and 232 of 1999 to the Supreme Court, then the assessee is free to

revive the matter and contest the issues raised in these cases before this

court.

The Reference Cases are accordingly closed.

(C.N. Ramachandran Nair, Judge.)

(T.R. Ramachandran Nair, Judge.)

kav/

-2-

C.N. Ramachandran Nair &
T.R. Ramachandran Nair, JJ.

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I.T.R. Nos.235 & 236 of 1999

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JUDGMENT

17th March, 2008.