Op/17818/1999 Of M/S.mini Suprabhatha v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929 OP.No. 17818 of 1999(U) ----------------------------------- PETITIONER: ------------------- M/S. MINI SUPRABHATHAM,VEGETARIAN HOTEL,CHINNAKKADA, KOLLAM,REP.BY ITS PARTNER, S.SUBBA RAYULU. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P. KURIAN RESPONDENTS: ----------------------- 1.THE INCOME-TAX OFFICER, WARD II,KOLLAM. 2.THE TAX RECOVERY OFFICER,.INCOME TAX OFFICE, KOLLAM. 3.THE COMMISSIONER OF INCOME - TAX,THIRUVANANTHAPURAM. 4.THE CENTRAL BOARD OF DIRECT TAXES,NEW DELHI, REP.BY ITS SECRETARY. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/02/2008, ALONG WITH OP NO. 8927 OF 1999 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.17818/1999 ORDER ON CMP. NO.29189/1999 IN OP. NO.17818/1999 DISMISSED 22.02.2008SD/- C.N.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE ASSESSMENT ORDER DT. 29.3.93 FOR THE YEAR 90-91. EXT.P2:- COPY OF THE DEMAND NOTICE DT. 24.11.98 ISSUED BY THE SECONDRESPONDENT. EXT.P3:- COPY OF THE REPLY SUBMITTED BY THE PETITIONER ON 15.12.98 BEFORETHE SECOND RESPONDENT. EXT.P4:- COPY OF THE FORM OF CERTIFICATE OF INTIMATION UNDER SECTION OP(1)OF THE FINANCE ACT 1998 IN FORM NO.2A DT. 3.2.99 RECEIVED BY THE PETITIONERFROM THE 3RD RESPONDENT. /TRUE COPY/ P.A. TO JUDGE tss C.N.RAMACHANDRAN NAIR, J. --------------------------- O.P.Nos.17818 & 8927 OF 1999 -------------------------- Dated this the 22[nd] day of February, 2008 J U D G M E N T ~~~~~~~~~~~ Since the issue raised in this writ petition is confirmed asper judgment in O.P.No.20448/2000 dated 6.10.2005, these original petitions are disposed of, following the said judgmentand with same findings. (C.N.RAMACHANDRAN NAIR, JUDGE) ps 2 C.N.RAMACHANDRAN NAIR, J.------------------------------------------- O.P.Nos.17818 & 8927 OF 1999------------------------------------------- J U D G M E N T 22.2.2008