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Cit Vs. M.D. Thomas

Court : Kerala

Appellant : Cit

Respondent : M.D. Thomas

Subject : Direct Taxation

Reported in : [2004]134TAXMAN502(Ker)

K.S. Radhakrishnan, J.This is a reference under section 256(1) of the Income Tax Act. The following question is referred for decision of this court.'Whether, on the facts and in the circumstances of the case, the Appellate...

Commissioner of Income-tax Vs. M.D. Thomas

Court : Kerala

Appellant : Commissioner of Income-tax

Respondent : M.D. Thomas

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1) and 143(1A)

Reported in : [2004]267ITR761(Ker)

K.S. Radhakrishnan J.1.This is a reference under Section 256(1) of the Income-tax Act, 1961. The following question is referred for decision of this court :'Whether, on the facts and in the circumstances of the case, the...