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Cit Vs. K.C. John

Court : Kerala

Appellant : Cit

Respondent : K.C. John

Subject : Direct Taxation

Reported in : [2003]132TAXMAN793(Ker)

G. Sivarajan, J.The following questions of law are referred by the Tribunal under section 256(1) of the Income Tax Act at the instance of the Commissioner of Income Tax, Kochi for decision by this court :'1....

Commissioner of Income Tax Vs. K.C. John

Court : Kerala

Appellant : Commissioner of Income Tax

Respondent : K.C. John

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 48(2), 88, 115D, 115D(1), 115D(2) and 115E

Reported in : (2003)185CTR(Ker)352

G. Sivarajan, J.1. The following questions of law are referred by the Tribunal under Section 256(1) of the IT Act at the instance of the CIT, Kochi for decision by this Court :'1. Whether, on the...