The Commissioner Of Gift Tax vs Celene Jacob on 2 June, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITR.No. 1 of 2002()


1. THE COMMISSIONER OF GIFT TAX, COCHIN.
                      ...  Petitioner

                        Vs



1. CELENE JACOB,
                       ...       Respondent

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

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :02/06/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR &
                                  V.K.MOHANAN, JJ.
                  ....................................................................
                             I.T. Reference No.1 of 2002
                  ....................................................................
                     Dated this the 2nd day of June, 2008.

                                         JUDGMENT

Ramachandran Nair, J.

This case referred at the instance of the Revenue relates to assessment

for the year 1982-83. The case was referred by the Tribunal in the year

2000. Even as of now, notice is not served on the respondent. We have

gone through the orders and we find that the tax effect is as low as

Rs.29,500/-. Having regard to the small amount of tax involved, we do not

think it worthwhile for the department to try to trace the assessee. Since the

matter relates to a period which is beyond 25 years back and since notice is

not served even as of now, we decline to answer the questions referred and

close the reference case. However, if there is any other connected case

pending in this court wherein party is represented, department is given

freedom to revive this matter to be heard along with such case.

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.

C.N.RAMACHANDRAN NAIR
Judge

V.K.MOHANAN
Judge