Op/2235/1998 Of The Commr.of Income Tax,Tvm v. John Mathew

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN WEDNESDAY, THE 25TH JULY 2007 / 3RD SRAVANA 1929 OP.No. 2235 of 1998(S) --------------------------------- AGAINST THE ORDER DATED 4.6.1997 IN RA 86/96 IN ITA.270/1988 of INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH .................... PETITIONER: ------------------- THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. BY ADV. SRI.P.K.R.MENON(SR.),SC FOR INCOME TAX & SRI.GEORGE K.GEORGE RESPONDENT: ---------------------- SHRI.JOHN MATHEW, L/REP. OF LATE N.J.MATHEW,NEROTH HOUSE, ALLEPPEY. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 25/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & K.T.SANKARAN, J. ------------------------------------------ O.P.No.2235 of 1998-S ------------------------------------------ Dated, this the 25[th] day of July, 2007 JUDGMENT H.L.Dattu, C.J. The Revenue has filed this petition under Section 256(2) of the IncomeTax Act, 1961 ('Act' for short), inter alia, requesting us to direct the Income TaxAppellate Tribunal to state the case and refer the questions of law that wouldarise in I.T.A.No.270 of 1988 dated 7.6.1994 for the assessment year 1984-85. (2) The Tribunal has allowed the appeal filed by the assessee. TheRevenue had filed an application under Section 256(1) of the Act requestingthe Tribunal to state the case and refer the questions of law that would arise inI.T.A.No.270 of 1988 for the assessment year 1984-85. The Tribunal hasrejected the application. (3) We have carefully perused the order passed by the Tribunal andalso the questions of law raised by the Revenue for consideration and decisionby this Court. In our opinion, the questions of law raised by the Revenuerequire consideration by this Court. Therefore, a direction requires to be issuedto the Tribunal to state the case and refer the questions of law that would arisein I.T.A.No.270 of 1988 dated 7.6.1994 for the assessment year 1984-85. (4) Accordingly, the following: Order i) The petition is allowed. ii) A direction is issued to the Tribunal to state the case and refer the O.P.No.2235/1998 questions of law that would arise in I.T.A.No.270 of 1988 dated 7.6.1994 forthe assessment year 1984-85 for consideration and decision by this Court, asexpeditiously as possible. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE vns (K.T.SANKARAN) JUDGE