Itr/2/2012 Of The Commissioner Of Income Tax, Cochin v. Late Smt. K.j.marykutty

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 12TH DAY OF NOVEMBER 2019 / 21ST KARTHIKA, 1941 ITR.No.2 OF 2012 AGAINST THE ORDER/JUDGMENT IN ITA 400/1996 OFI.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: THE COMMISSIONER OF INCOME TAX, COCHIN RESPONDENT/S: BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC, FOR INCOME TAX LATE SMT. K.J.MARYKUTTYBY L/H 1. SEBI JOSEPH2. SABU JOSEPH3. SAJAN JOSEPH4. SINDHU JOSEPHKOITHARA HOUSE (WEST)KOITHRA ROAD,KOCHUKADAVANTHARA, KOCHI 36 R1 BY ADV. SMT.P.ANITHA R1 BY ADV. SMT.R.S.GEETHA R1 BY ADV. SMT.K.SEEMA R1 BY ADV. SRI.V.B.UNNIRAJ THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON12.11.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.K.ABDUL REHIM & AMIT RAWAL, JJ. -------------------------------- Income Tax Reference 2/2012 --------------------------------- Dated this the 12[th] day of November, 2019O R D E R C.K.ABDUL REHIM, J Heard Sri. P.K.R Menon, Senior Counsel for Government ofIndia (Taxes) appearing for the applicant and Advt. V.B Unnirajappearing for the respondents. It is conceded by the lawyers on either side, that thequestion referred for consideration stands covered through thejudgment of this Court in ITR Nos.53, 54 and 55 of 2000 dated 3[rd]March 2009. In view of the above said judgment, the referencecase is disposed of by declining to answer the questions referred. Sd/- C.K.ABDUL REHIM JUDGE sab Sd/- AMIT RAWAL JUDGE APPENDIX APPLICANT'S ANNEXURES: ANNEXURE A:ORDER SHEET PASSED BY DEPUTY COMMISSIONEROF INCOME-TAX, CIRCLE 2(2), ERNAKULAM ANNEXURE B:PROCEEDINGS OF THE COMMISSIONER OF INCOMETAX, COCHIN. ANNEXURE C:ORDER PASSED BY THE ITAT, COCHIN BENCH INITA 400 (COCH) 1996