Kalpana Saha VS. Swapan Kumar Saha

Extract

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Kalpana Saha VS. Swapan Kumar Saha

The Judgement Information System CASE NO.: Appeal (civil) 7750 of 2002

PETITIONER: Commissioner of Income Tax,Thiruvanathapuram RESPONDENT: Joseph Valakuzhy DATE OF JUDGMENT: 06/05/2008

BENCH: ASHOK BHAN & DALVEER BHANDARI

JUDGMENT: J U D G M E N T

REPORTABLE

CIVIL APPEAL NO. 7750 OF 2002

BHAN, J.

1. With the leave of the Court the Revenue has filed the present appeal, against the judgment and order dated 27th November, 2001 of the High Court of Kerala in ITA No.

105/1999, rejecting the appeal filed by the appellant under Section 260 of the Income Tax Act, 1961 (for short "the Act").

2. The respondent-assessee (for short ...

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