Rc/1/2002 Of The Commissionerof Income Tax v. Data Enterprises
High Court
31 Mar 2008 In favour of: Unclear
Forum / Bench
High Court · highcourtofkerala
Parties
Rc/1/2002 Of The Commissionerof Income Tax v. Data Enterprises
Date of order
31 Mar 2008
Assessment year(s)
—
Outcome
Other
Case summary
In Rc/1/2002 Of The Commissionerof Income Tax v. Data Enterprises, the High Court (2008) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
&
THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR
MONDAY, THE 31ST MARCH 2008 / 11TH CHAITHRA 1930
RC.No. 1 of 2002()
------------------
(REFERENCE APPLICATION NO.17/2001 IN C/459/97
ARISING OUT OF TRIBUNAL ORDER NO.145/99)
APPLICANT:
-----------
COMMISSIONER OF CUSTOMS,COCHIN.
BY ADV. SRI.P.PARAMESWARAN NAIR, ASST.SG.
RESPONDENTS:
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DATA ENTERPRISES,NOIDA, U.P.
THIS REFERRED CASE HAVING BEEN FINALLY HEARD
ON 31/03/2008, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
C.N.RAMACHANDRAN NAIR &T.R.RAMACHANDRAN NAIR, JJ.
....................................................................
R.C. No.1 of 2002
....................................................................Dated this the 31st day of March, 2008.
JUDGMENT
C.N.Ramachandran Nair, J.
Even though notice is not served on the respondent-assessee, we do
not think any purpose will be served by issuing notice to the respondentbecause we have decided the same issue on same facts vide judgment inO.T.A. Nos.1 and 2 of 2003 dated 15.1.2008. Following the said judgmentwe answer the question referred against the assessee and in favour of thedepartment. The Tribunal is directed to pass consequential orders.
C.N.RAMACHANDRAN NAIRJudge
pms
T.R.RAMACHANDRAN NAIRJudge
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