IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP No. 2235 of 1998(S)
1. THE COMMR.OF INCOME TAX,TVM.
... Petitioner
Vs
1. JOHN MATHEW
... Respondent
For Petitioner :SRI.P.K.R.MENON(SR.),SC FOR IT
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :25/07/2007
O R D E R
H.L.DATTU, C.J. & K.T.SANKARAN, J.
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O.P.No.2235 of 1998-S
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Dated, this the 25th day of July, 2007
JUDGMENT
H.L.Dattu, C.J.
The Revenue has filed this petition under Section 256(2) of the Income
Tax Act, 1961 (‘Act’ for short), inter alia, requesting us to direct the Income Tax
Appellate Tribunal to state the case and refer the questions of law that would
arise in I.T.A.No.270 of 1988 dated 7.6.1994 for the assessment year 1984-85.
(2) The Tribunal has allowed the appeal filed by the assessee. The
Revenue had filed an application under Section 256(1) of the Act requesting
the Tribunal to state the case and refer the questions of law that would arise in
I.T.A.No.270 of 1988 for the assessment year 1984-85. The Tribunal has
rejected the application.
(3) We have carefully perused the order passed by the Tribunal and
also the questions of law raised by the Revenue for consideration and decision
by this Court. In our opinion, the questions of law raised by the Revenue
require consideration by this Court. Therefore, a direction requires to be issued
to the Tribunal to state the case and refer the questions of law that would arise
in I.T.A.No.270 of 1988 dated 7.6.1994 for the assessment year 1984-85.
(4) Accordingly, the following:
Order
i) The petition is allowed.
ii) A direction is issued to the Tribunal to state the case and refer the
O.P.No.2235/1998 2
questions of law that would arise in I.T.A.No.270 of 1988 dated 7.6.1994 for
the assessment year 1984-85 for consideration and decision by this Court, as
expeditiously as possible.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(K.T.SANKARAN)
JUDGE
vns