{"id":157106,"date":"2007-07-27T00:00:00","date_gmt":"2007-07-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-p-gopalakrishnan-nair-on-27-july-2007"},"modified":"2018-03-20T02:20:41","modified_gmt":"2018-03-19T20:50:41","slug":"the-commissioner-of-income-tax-vs-sri-p-gopalakrishnan-nair-on-27-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sri-p-gopalakrishnan-nair-on-27-july-2007","title":{"rendered":"The Commissioner Of Income Tax vs Sri.P.Gopalakrishnan Nair on 27 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Sri.P.Gopalakrishnan Nair on 27 July, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP No. 23451 of 1999(S)\n\n\n\n1. THE COMMISSIONER OF INCOME TAX, TVM\n                      ...  Petitioner\n\n                        Vs\n\n1. SRI.P.GOPALAKRISHNAN NAIR, TVM\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.RAVINDRANATHA MENON (SR.)\n\n                For Respondent  :SRI.THOMAS VELLAPPALLY\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :27\/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.23451 of 1999-S\n\n                                    ------------------------------------------\n\n                             Dated, this the   27th    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.697  of 1995 dated 5th   March, 1998  for the assessment year<\/p>\n<p>1991-92.    The questions of law raised by the Revenue are as under:\n<\/p>\n<blockquote><p>                   &#8220;1.   Whether,   on   the   facts   and   in   the   circumstances   of<\/p>\n<p>         the   case,   the   Tribunal   is   right   in   law  and   fact   in   deleting   the<\/p>\n<p>         addition amounting to Rs.1,93,030\/- which represented secured<\/p>\n<p>         advance   received   by   the   assessee   during   the   preceding<\/p>\n<p>         previous year and claimed as a deduction?\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<blockquote><p>                     2.   Whether,   on   the   facts   and   in   the   circumstances   of<\/p>\n<p>         the   case   is   not   the   order   of   the   Tribunal,   unsupported   by<\/p>\n<p>         material,   without   independent   consideration,   based   on   the<\/p>\n<p>         submission of  the Counsel and  (to  put  in  the language   of  the<\/p>\n<p>         Supreme Court in 233 ITR 166) perverse?&#8221;<\/p><\/blockquote>\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.697     of   1995   for   the   assessment   year   1991-92.     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><span class=\"hidden_text\">O.P.No.23451\/1999                                         2<\/span><\/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.697 of 1995 dated 5.3.1998  for the assessment year 1991-92.\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>questions  of  law that would arise  in I.T.A.No.697  of  1995 dated  5.3.1998    for<\/p>\n<p>the assessment year 1991-92  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 Commissioner Of Income Tax vs Sri.P.Gopalakrishnan Nair on 27 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP No. 23451 of 1999(S) 1. THE COMMISSIONER OF INCOME TAX, TVM &#8230; Petitioner Vs 1. SRI.P.GOPALAKRISHNAN NAIR, TVM &#8230; Respondent For Petitioner :SRI.P.K.RAVINDRANATHA MENON (SR.) For Respondent :SRI.THOMAS VELLAPPALLY The Hon&#8217;ble [&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-157106","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 Commissioner Of Income Tax vs Sri.P.Gopalakrishnan Nair on 27 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-commissioner-of-income-tax-vs-sri-p-gopalakrishnan-nair-on-27-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs Sri.P.Gopalakrishnan Nair on 27 July, 2007 - Free Judgements of Supreme Court &amp; 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