Full Judgment Text & Judicial Ruling

Court Name: Kerala High Court Judge(s): P. Shanmugam Title:ATTUKAL JEWELLERY vs ASSISTANT COMMISSIONER OF INCOME-TAX and

JUDGMENT

Reported As: 2000 PTD 3598 Result: Petition dismissed Judgment JUDGMENT The petitioner challenges Exh. P-3 order of The Income-tax Appellate Tribunal. In my view, this original petition is not maintainable since if the petitioner is aggrieved by the decision rendered, the only course open to the petitioner is to file a reference application. The point that is' raised by learned counsel for the petitioner is that this is an ex parte order. His application Exh. P-4 could not be considered because of the Tribunal not functioning. From the order, it could be seen that there was no appearance on behalf of the assessee. In Exh. P-4, it is not stated that the petitioner had entered appearance. That apart, the order was passed on August 29, 1997, and the application was filed only on January 12, 1999. Original petition is accordingly dismissed.

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