Itr/12/2008 Of The Commissioner Of Income Tax,Trivandru v. R.bharathan, Kollam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY, THE 13TH DAY OF JANUARY 2017/23RD POUSHA, 1938 ITR.No. 12 of 2008 ( ) ----------------------- RA 289(COCH)/1998 of I.T.A.TRIBUNAL,COCHIN BENCH ITA NO.758(COCH)/1992 APPLICANT: ------------- THE COMMISSIONER OF INCOME TAX,THIRUVANANTHAPURAM. BY ADVS. SRI.P.K.R.MENON, SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT:-------------- 1.SHRI. R. BHARATHAN, ERAVIPURAM,KOLLAM.(DIED) 2.SMT. G. PONNAMMA,W/O. SRI. R. BHARATHAN,TC 2/1908, SREENILAYAM, VEERARABHADRA GARDENS,POTTAKUZHI, PATTOM P.O., THIRUVANANTHAPURAM - 695 004. 3.B. INDIRA RANI, D/O. SRI. R. BHARATHAN,TC 2/1908, SREENILAYAM, VEERARABHADRA GARDENS,POTTAKUZHI, PATTOM P.O., THIRUVANANTHAPURAM - 695 004. R2&3 BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 13-01-2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: : 2 : APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A:ASSESSMENTORDERPASSEDBYASSISTANTCOMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM.COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. ANNEXURE B:APPELLATE ORDER PASSED BY THE COMMISSIONER OFINCOME TAX (APPEALS), THIRUVANANTHAPURAM.INCOME TAX (APPEALS), THIRUVANANTHAPURAM. ANNEXURE C:ORDER PASSED BY THE ITAT, COCHIN BENCH IN ITANO.758/COCH/1992.NO.758/COCH/1992. RESPONDENTS' ANNEXURES:NIL //TRUE COPY// P.A. TO JUDGE. rv ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. ------------------------------------------- ITR No. 12 of 2008 ( ) ------------------------------------------ Dated this the 13[th] day of January, 2017. JUDGMENT Anonty Dominic,J. This case is at the instance of the Revenue and is against theorder passed by the Income Tax Appellate Tribunal, Cochin Bench inITA No. 758(Coch)/1992 pertaining to the assessment year 1984-1985. Insofar as it is relevant, the facts are that penalty underSection 271(1)(c) was levied on the assessee. In the appeal that wasfiled before the Commissioner of Income Tax (Appeals), though theaddition to the price was sustained, the penalty was set aside by theCommissioner. It was aggrieved by the said order, the Revenue filedan appeal before the Tribunal. By the order impugned, the Tribunaldismissed the appeal mainly placing reliance on its earlier order inI.T.A. Nos. 69 and 70 of 1989 pertaining to the assessment year1983-1984. 2. The order of the Tribunal concerning the assessment year1983-1984 was the subject matter of ITR Nos. 1 and 2 of 2007 beforethis Court. This Court by judgment dated 15.12.2008 disposed of theTax References setting aside the orders of the Tribunal and the firstappellate authority and remanded the matter back to the Assessing Officer to consider whether the penalty is leviable under Section 271(1)(c) with the explanation then in force. In the light of the above, this Reference is disposed of declining toanswer the questions framed and at the same time setting aside theorders of the CIT (Appeals) and the Tribunal and remitting the matter toAssessing Officer, who shall reconsider the matter and pass orders asdirected by this Court in the judgment in ITR Nos. 1 and 2 of 2007pertaining to the assessment year 1983-1984. Reference is answeredaccordingly. ANTONY DOMINIC, JUDGE. DAMA SESHADRI NAIDU, JUDGE.