IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 31ST MARCH 2008 / 11TH CHAITHRA 1930 ITR.No. 24 of 2000() -------------------- (R.A. NO.200/COCH/98 OUT OF WTA NO.173/COCH/93 OF THE ITAT COCHIN BENCH, COCHIN.) APPLICANT: ----------- MR.JOHN P.CHACKOLA, TRICHUR. BY ADV. SRI.P.BALACHANDRAN SMT.PREETHA S.NAIR RESPONDENTS: ------------- COMMISSIONER OF WEALTH-TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT THIS TAX REFERENCE HAVING BEEN FINALLY HEARD ON 31/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... I.T.Reference No.24 of 2000 .................................................................... Dated this the 31st day of March, 2008. JUDGMENT C.N.Ramachandran Nair, J. At the request of the applicant who is not pressing the reference case, we dispose of the I.T. Reference by declining to answer the questions referred. 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 T.R.RAMACHANDRAN NAIR Judge pms