{"id":132537,"date":"2007-07-25T00:00:00","date_gmt":"2007-07-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-john-mathew-on-25-july-2007"},"modified":"2014-09-28T13:14:07","modified_gmt":"2014-09-28T07:44:07","slug":"the-commr-of-income-tax-vs-john-mathew-on-25-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-john-mathew-on-25-july-2007","title":{"rendered":"The Commr.Of Income Tax vs John Mathew on 25 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commr.Of Income Tax vs John Mathew on 25 July, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP No. 2235 of 1998(S)\n\n\n\n1. THE COMMR.OF INCOME TAX,TVM.\n                      ...  Petitioner\n\n                        Vs\n\n1. JOHN MATHEW\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON(SR.),SC FOR IT\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :25\/07\/2007\n\n O R D E R\n                             H.L.DATTU, C.J.   &amp;   K.T.SANKARAN, J.\n\n                                    ------------------------------------------\n\n                                             O.P.No.2235 of 1998-S\n\n                                    ------------------------------------------\n\n                             Dated, this the   25th    day of July,  2007\n\n\n                                           JUDGMENT\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>         The Revenue has filed this petition under Section 256(2) of the Income<\/p>\n<p>Tax Act, 1961 (&#8216;Act&#8217; for short), inter alia, requesting us to direct the Income Tax<\/p>\n<p>Appellate Tribunal to state the case and refer  the questions of law that would<\/p>\n<p>arise in I.T.A.No.270 of 1988 dated 7.6.1994  for the assessment year 1984-85.\n<\/p>\n<p>         (2)     The   Tribunal   has   allowed   the     appeal   filed   by  the   assessee.   The<\/p>\n<p>Revenue   had   filed   an   application   under   Section   256(1)   of   the   Act   requesting<\/p>\n<p>the Tribunal to state the case and refer the questions of law that would arise in<\/p>\n<p>I.T.A.No.270   of   1988   for   the   assessment   year   1984-85.     The   Tribunal   has<\/p>\n<p>rejected the application.\n<\/p>\n<p>         (3)     We   have   carefully   perused   the   order   passed   by   the   Tribunal   and<\/p>\n<p>also the questions of law raised by the Revenue for consideration and decision<\/p>\n<p>by   this   Court.       In   our     opinion,   the   questions   of   law  raised   by   the   Revenue<\/p>\n<p>require consideration by this Court.  Therefore, a direction requires to be issued<\/p>\n<p>to the Tribunal to state the case and refer the questions of law that would arise<\/p>\n<p>in I.T.A.No.270 of 1988 dated 7.6.1994  for the assessment year 1984-85.\n<\/p>\n<p>         (4)   Accordingly, the following:\n<\/p>\n<p>                                     Order<\/p>\n<p>         i) The petition is allowed.\n<\/p>\n<p>         ii)  A  direction  is issued to  the  Tribunal to  state  the case  and  refer   the<\/p>\n<p><span class=\"hidden_text\">O.P.No.2235\/1998                                      2<\/span><\/p>\n<p>questions  of  law that would arise  in I.T.A.No.270  of  1988 dated  7.6.1994    for<\/p>\n<p>the assessment year 1984-85  for consideration and decision by this Court, as<\/p>\n<p>expeditiously as possible.\n<\/p>\n<p>            Ordered accordingly.\n<\/p>\n<p>                                                                            (H.L.DATTU)<\/p>\n<p>                                                                           CHIEF JUSTICE<\/p>\n<p>                                                                         (K.T.SANKARAN)<\/p>\n<p>                                                                                JUDGE<\/p>\n<p>vns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commr.Of Income Tax vs John Mathew on 25 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP No. 2235 of 1998(S) 1. THE COMMR.OF INCOME TAX,TVM. &#8230; Petitioner Vs 1. JOHN MATHEW &#8230; Respondent For Petitioner :SRI.P.K.R.MENON(SR.),SC FOR IT For Respondent : No Appearance The Hon&#8217;ble the Chief Justice [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-132537","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commr.Of Income Tax vs John Mathew on 25 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commr-of-income-tax-vs-john-mathew-on-25-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commr.Of Income Tax vs John Mathew on 25 July, 2007 - Free Judgements of Supreme Court &amp; 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