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THE COMMISSIONER OF INCOMETAX versus M/S.SWAPANA TRUST

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THE COMMISSIONER OF INCOMETAX v. M/S.SWAPANA TRUST - OP No. 18811 of 1999(S) [2007] RD-KL 14518 (30 July 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP No. 18811 of 1999(S)

1. THE COMMISSIONER OF INCOMETAX
... Petitioner

Vs

1. M/S.SWAPANA TRUST,
... Respondent

For Petitioner :SRI.P.K.R.MENON(SR.),SC FOR IT

For Respondent : No Appearance

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

Dated :30/07/2007

O R D E R

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

O.P.No.18811 of 1999-S

Dated, this the 30th 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.487 of 1992 dated 6th August, 1998 for the assessment year 1984-85. The questions of law raised by the Revenue are as under:

"1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the order u/s.201(1A) is barred by limitation?

2. Whether, on the facts and in the circumstances of the case, should not the Tribunal have calculated limitation for the purpose of section 231 only from the date of the order u/s.201(1A)?" (2) The Tribunal has rejected 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.487 of 1992 for the assessment year 1984-85. 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 O.P.No.18811/1999 2 in I.T.A.No.487 of 1992 dated 6th August, 1998 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 questions of law that would arise in I.T.A.No.487 of 1992 dated 6.8.1998 for the assessment year 1984-85 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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