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 23RD JUNE 2008 / 2ND ASHADHA 1930 ITR.No. 299 of 1999() --------------------- AGAINST THE ORDER DATED / / IN MP.60/1998 IN RA.6/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPLICANT: ----------- M/S.ASIAN TECHS LTD, COCHIN. RESPONDENTS: ------------- COMMISSIONER OF INCOME TAX, COCHIN BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 23/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ------------------------- I.T.R. No. 299 of 1999 --------------------------------- Dated, this the 23rd day of June, 2008 J U D G M E N T Ramachandran Nair, J. We have gone through the reference order issued by the Tribunal. The questions referred are absolutely technical in nature and not on merits of assessments and the assessee is also not pursuing the matter in this Court. Therefore, we dispose of the reference case by declining to answer the questions referred. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE) jg