The Commr. Of Income Tax vs R.Suresh Kumar on 11 February, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITR.No. 157 of 1999()



1. THE COMMR. OF INCOME TAX
                      ...  Petitioner

                        Vs

1. R.SURESH KUMAR,ATTINGAL
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT

                For Respondent  :SRI.C.KOCHUNNY NAIR

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

 Dated :11/02/2008

 O R D E R
                      C.N.RAMACHANDRAN NAIR &
                     T.R.RAMACHANDRAN NAIR, JJ.
                 ....................................................................
                             I.T.R. Nos.157 & 158 of 1999
                 ....................................................................
                 Dated this the 11th day of February, 2008.

                                        JUDGMENT

C.N.Ramachandran Nair, J.

Printing of paper book is dispensed with.

2. Heard Standing Counsel for the Income Tax Department and

Sri.Arun Raj, counsel appearing for the respondent. Since the issue raised

is covered in favour of the Revenue by decision of this court in

COMMISSIONER OF INCOME TAX V. T.K.GINARAJAN, DEV.

OFFICER, L.I.C. OF INDIA (2002) 253 ITR 463, following the said

decision, the questions referred are answered in favour of the Revenue and

against the assessee. The Tribunal is directed to pass consequential orders.

A copy of this judgment under the seal of the High Court and

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
pms