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THE COMMR. OF INCOMETAX, BANGALORE versus THE MALABAR INDUSTRIAL COMPANY

High Court of Kerala

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THE COMMR. OF INCOMETAX, BANGALORE v. THE MALABAR INDUSTRIAL COMPANY - OP No. 16463 of 1994(S) [2007] RD-KL 14109 (25 July 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP No. 16463 of 1994(S)

1. THE COMMR. OF INCOMETAX, BANGALORE
... Petitioner

Vs

1. THE MALABAR INDUSTRIAL COMPANY
... Respondent

For Petitioner :SRI.NRK.NAYAR

For Respondent : No Appearance

The Hon'ble the Chief Justice MR.H.L.DATTU The Hon'ble MR. Justice K.T.SANKARAN

Dated :25/07/2007

O R D E R

H.L.DATTU, C.J. & K.T.SANKARAN, J.

O.P.No.16463 of 1994-S

Dated, this the 25th day of July, 2007



JUDGMENT

H.L.Dattu, C.J. The Revenue has filed this petition under Section 256(2) of the Income Tax Act, 1961 ('Act' for short), inter alia, requesting us to direct the Income Tax Appellate Tribunal to state the case and refer the questions of law that would arise in I.T.A.No.1074 of 1986 dated 19.2.1992 for the assessment year 1985-

86. (2) The Tribunal has dismissed the appeal filed by the Revenue. The Revenue had filed an application under Section 256(1) of the Act requesting the Tribunal to state the case and refer the questions of law that would arise in I.T.A.No.1074 of 1986 for the assessment year 1985-86. The Tribunal has rejected the application. (3) We have carefully perused the order passed by the Tribunal and also the questions of law raised by the Revenue for consideration and decision by this Court. In our opinion, the questions of law raised by the Revenue require consideration by this Court. Therefore, a direction requires to be issued to the Tribunal to state the case and refer the questions of law that would arise in I.T.A.No.1074 of 1986 dated 19.2.1992 for the assessment year 1985-86. (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.16463/1994 2 questions of law that would arise in I.T.A.No.1074 of 1986 dated 19.2.1992 for the assessment year 1985-86 for consideration and decision by this Court, as expeditiously as possible. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.T.SANKARAN)

JUDGE

vns


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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