Itr/303/1999 Of Joseph Joseph v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 303 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 107/1998 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: JOSE JOSEPH,PALA. BY JOSEPH JOSEPH (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTRIVANDRUM. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL FOR ITSRI.GEORGE K. GEORGE SC FOR ITSRI.JOSE JOSEPH SC FOR INCOME TAX OTHER PRESENT: SRI JOSE JOSEPH, PARTY IN PERSON, NO APPEARENCE THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999,ITR.312/1999, ITR.305/1999, ITR.304/1999, THE COURT ON THE SAMEDAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 13 of 2001 AGAINST THE ORDER/JUDGMENT IN RA 150/1998 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: M/S. JOSEPH MICHAEL AND BROTHERSPALA, REPRESENTED BY SRI. THOMAS MICHAEL, PARTNER. BY JOSEPH MICHAEL (PARTY-IN-PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAX TRIVANDRUM. BY ADV. SRI.P.K.R.MENON, SR.COUNSEL FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.86/2000, ITR.61/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 86 of 2000 AGAINST THE ORDER/JUDGMENT IN RA 111/1994 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: THOMAS MICHAELMANAKKATTU HOUSE, PALA. BY SRI.THOMAS MICHAEL (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTRIVANDRUM. BY ADVS. SRI.P.K.R.MENONSR, SR.COUNSEL FOR ITSRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.61/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 61 of 2000 AGAINST THE ORDER/JUDGMENT IN RA 27/1997 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: M/S. MICHAEL JOPSEPH AND CO.PALAI. BY SRI MICHAEL JOPSEPH (PARTY-IN-PERSON RESPONDENT/S: THE COMMISSIONER OF INCOME TAX,COCHIN. BY ADVS.SRI.P.K.R.MENONSR, SR.COUNSEL FOR ITSRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.86/2000, ITR.313/1999, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 313 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 112/1998 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: THOMAS MICHAELPALAI. BY THOMAS MICHAEL (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTRIVANDRUM. BY ADVS.SRI.GEORGE K. GEORGE, SC FOR ITSRI.P.K.R.MENON, SR.COUNSEL FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 313 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 112/1998 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: THOMAS MICHAELPALAI. BY THOMAS MICHAEL (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTRIVANDRUM. BY ADVS.SRI.GEORGE K. GEORGE, SC FOR ITSRI.P.K.R.MENON, SR.COUNSEL FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.312/1999, ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 312 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 110/1998 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: JOSEPH MATHEWMANRKATTU HOUSE, PALA BY SRI. JOSEPH MATHEW (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTRIVANDRUM BY ADVS. SRI.GEORGE K. GEORGE SC FOR ITSRI.P.K.R.MENONSR.SR.COUNSEL FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999,ITR.305/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAMEDAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 305 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 108/1998 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: JOSEPH JOSEPHPALAI. BY SRI. JOSEPH JOSEPH (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTRIVANDRUM BY ADVS.SRI.P.K.R.MENON, SR.COUNSEL,GOI,TAXESSRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999,ITR.312/1999, ITR.304/1999, ITR.303/1999, THE COURT ON THE SAMEDAY PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940 ITR.No. 304 of 1999 AGAINST THE ORDER/JUDGMENT IN RA 109/1998 of I.T.A.TRIBUNAL,COCHINBENCH PETITIONER/S: JOSEPH MATHEWPALA BY ADV. SRI.JOSEPH MATHEW (PARTY IN PERSON) RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTRIVANDRUM BY ADVS.SRI.P.K.R.MENON, SR.COUNSEL FOR ITSRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 26.10.2018,ALONG WITH ITR.13/2001, ITR.86/2000, ITR.61/2000, ITR.313/1999,ITR.312/1999, ITR.305/1999, ITR.303/1999, THE COURT ON THE SAMEDAY PASSED THE FOLLOWING: O R D E R [ITR 303/1999, ITR.304/1999,ITR.305/1999,ITR.312/1999,ITR.313/1999,ITR.61/2000,ITR.86/2000 & ITR.13/2001] Vinod Chandran, J. The above References are at the instance of theassessee. Shri K.M.V.Pandalai, Advocate was appearingfor the assessee in all these References. The saidAdvocate, having been appointed as Standing Counsel forthe Income Tax Department, has relinquished his Vakalath.It is informed by the learned Senior Counsel, Governmentof India (Taxes) that Shri Pandala had contacted theassessees in person and was informed that they are notinterested in pursuing the matter. We had also directedthe Assessing Officer to serve notices on the assesseesand file memo, which has been done, except in the case ofone person, who is no more. The legal representatives ofthe deceased person has also not sought to enterappearance and get impleaded. In such circumstances, weare of the opinion that the References need not be keptpending and the same would stand closed, since we decline to answer the question for reason of non-prosecution.The appeals filed before the Tribunal would also standclosed on production of certified copy of this Orderbefore the Tribunal. Sd/- K.VINOD CHANDRAN JUDGE dkr Sd/- ASHOK MENONJUDGE APPENDIX OF ITR 303/1999 APPLICANT'S/S ANNEXURES: ANNEXURE - ATRUE COPY OF THE ASSESSMENT ORDER DATED 26/03/1993. ANNEXURE - BTRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 16/05/1994. ANNEXURE - C TRUE COPY OF THE ORDER DATED 05/03/1998. APPENDIX OF ITR 13/2001 APPLICANT'S/S ANNEXURES: ANNEXURE - ATRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/1992. ANNEXURE - BTRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 30/09/1992. ANNEXURE - CTRUE COPY OF THE ORDER UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 DATED 15/02/1990.ANNEXURE - DTRUE COPY OF THE ORDER DATED 21/04/1998.ANNEXURE - ETRUE COPY OF THE ORDER DATED 07/12/1998. APPENDIX OF ITR 86/2000 APPLICANT'S/S ANNEXURES: ANNEXURE ATRUE COPY OF ASSESSMENT ORDER DATED 26/03/1993. ANNEXURE BTRUE COPY OF APPELLATE ORDER AND GROUND OF DECISION DATED 16/05/1994. ANNEXURE CTRUE COPY OF ORDER DATED 05/03/1998. APPENDIX OF ITR 313/1999 APPLICANT'S/S ANNEXURES: ANNEXURE - ATRUE COPY OF THE ASSESSMENT ORDER DATED 26/03/1993. ANNEXURE - BTRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 30/12/1993. ANNEXURE - CTRUE COPY OF THE ORDER DATED NIL. APPENDIX OF ITR 312/1999 APPLICANT'S/S ANNEXURES: ANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER DATED 26.3.1993 ANNEXURE BTRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION, DATED 30.12.1993ANNEXURE CTRUE COPY OF THE ORDER DATED NIL APPENDIX OF ITR 305/1999 APPLICANT'S/S ANNEXURES: APPENDIX OF ITR 304/1999 APPLICANT'S/S ANNEXURES: ANNEXURE P1TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.1993 ANNEXURE P2TRUE COPY OF THE APPELLATE ORDER AND GROUND OF DECISION DATED 30.12.1993. ANNEXURE P3 TRUE COPY OF THE ORDER DATED 30.12.1993.