Itr/1/2002 Of Commissioner Of Income Tax,Cochin v. Smt.celene Jacob,M/S.cutpiece Centre

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 2ND JUNE 2008 / 12TH JYAISHTA 1930 ITR.No. 1 of 2002() ------------------- AGAINST THE ORDER DATED / / IN RA.98/COCH/1990 IN GTA.36/COCH/1987 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- THE COMMISSIONER OF GIFT TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: ------------- CELENE JACOB, M/S.CUTPIECE CENTRE, ERNAKULAM. THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 02/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. .................................................................... ....................................................................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 year2000. Even as of now, notice is not served on the respondent. We havegone through the orders and we find that the tax effect is as low asRs.29,500/-. Having regard to the small amount of tax involved, we do notthink it worthwhile for the department to try to trace the assessee. Since thematter relates to a period which is beyond 25 years back and since notice isnot served even as of now, we decline to answer the questions referred andclose the reference case. However, if there is any other connected casepending in this court wherein party is represented, department is givenfreedom to revive this matter to be heard along with such case. A copy of this judgment under the seal of the High Court andsignature of the Registrar shall be forwarded to the Income Tax AppellateTribunal, Cochin Bench. C.N.RAMACHANDRAN NAIRJudge