{"id":65249,"date":"1998-05-11T00:00:00","date_gmt":"1998-05-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/malayala-manorma-company-ltd-vs-commissioner-of-income-tax-on-11-may-1998"},"modified":"2015-04-30T19:32:04","modified_gmt":"2015-04-30T14:02:04","slug":"malayala-manorma-company-ltd-vs-commissioner-of-income-tax-on-11-may-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/malayala-manorma-company-ltd-vs-commissioner-of-income-tax-on-11-may-1998","title":{"rendered":"Malayala Manorma Company Ltd. vs Commissioner Of Income Tax on 11 May, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Malayala Manorma Company Ltd. vs Commissioner Of Income Tax on 11 May, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1999) 154 CTR Ker 61<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>OM PRAKASH, C. I.<\/p>\n<p>By this application made under s. 256(2), the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this Court :\n<\/p>\n<p>(i) Whether, on the facts and circumstances of the case, and also in the light of the decision of the Supreme Court reported as Modi Industries Ltd. &amp; Ors. vs. CIT (1995) 128 CTR (SC) 361 (1995) 216 ITR 759 (SC)] was the Tribunal justified in law in holding that the period of limitation for rectification does not run from the date of regular assessment, but only from the date on which the assessment was revised giving effect to the appellate order on 6th July, 1987 ?\n<\/p>\n<p>(ii) Whether, on the facts and circumstances, the Tribunal was justified in law in holding that the principles laid down by the Supreme Court in the case of Hind Wire Industries Ltd. vs. CIT (1995) 124 CTR (SC) 219 : (1995) 212 ITR 639 (SC) 3 are applicable to the facts of the case ?\n<\/p>\n<p>(iii) Whether, on the facts and circumstances of the case, whether the Tribunal was justified in law in holding that there was time of 4 years from the end of the financial year in which the order on 6th July, 1987 was passed, while admittedly the notice of rectification under s. 13(2) was issued only in respect of the order under s. 6(2) dt. 25th Feb., 1987, which is the regular assessment as defined in s. WA) of the Act and when no notice was issued for rectifying the order dt. 6th July, 1987 ?\n<\/p>\n<p>(iv) Whether, on the facts and circumstances of the case, whether the Tribunal was justified in law in holding that the regular assessment order merged in the subsequent order passed on 6th July, 1987, while the levy of interest was not the subject-matter of appeal ?\n<\/p>\n<p>(v) Whether, on the facts and circumstances of the case, whether the Tribunal was justified in law in holding that there is mistake apparent from the record in its original order ?&#8221;\n<\/p>\n<p>2. Counsel for the assessee submits before us that direction to the Tribunal to refer the above-mentioned question No. 3 only will suffice, which, in our opinion, is a question of law. We, therefore, direct the Tribunal to draw up a statement of the case and refer the above question No. 3 only for the opinion of this Court.\n<\/p>\n<p>The application is, accordingly, partly allowed.\n<\/p>\n<p>OPEN<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Malayala Manorma Company Ltd. vs Commissioner Of Income Tax on 11 May, 1998 Equivalent citations: (1999) 154 CTR Ker 61 JUDGMENT OM PRAKASH, C. I. By this application made under s. 256(2), the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following [&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-65249","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>Malayala Manorma Company Ltd. vs Commissioner Of Income Tax on 11 May, 1998 - 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\/malayala-manorma-company-ltd-vs-commissioner-of-income-tax-on-11-may-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malayala Manorma Company Ltd. vs Commissioner Of Income Tax on 11 May, 1998 - Free Judgements of Supreme Court &amp; 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