IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 2ND JUNE 2008 / 12TH JYAISHTA 1930 ITR.No. 1 of 2002() ------------------- AGAINST THE ORDER DATED / / IN RA.98/COCH/1990 IN GTA.36/COCH/1987 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- THE COMMISSIONER OF GIFT TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: ------------- CELENE JACOB, M/S.CUTPIECE CENTRE, ERNAKULAM. THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 02/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Reference No.1 of 2002 .................................................................... Dated this the 2nd day of June, 2008. JUDGMENT Ramachandran Nair, J. This case referred at the instance of the Revenue relates to assessment for the year 1982-83. The case was referred by the Tribunal in the year 2000. Even as of now, notice is not served on the respondent. We have gone through the orders and we find that the tax effect is as low as Rs.29,500/-. Having regard to the small amount of tax involved, we do not think it worthwhile for the department to try to trace the assessee. Since the matter relates to a period which is beyond 25 years back and since notice is not served even as of now, we decline to answer the questions referred and close the reference case. However, if there is any other connected case pending in this court wherein party is represented, department is given freedom to revive this matter to be heard along with such case. A copy of this judgment under the seal of the High Court and signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal, Cochin Bench. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge