M/S. KERALA LIQUOR CORPORATION vs COMMNR. OF INCOME TAX, COCHIN — C.A. No. 4071 - 4073/2001

Case under Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010012292001

Filing Date

15-Jan-2001

Registration No

C.A. No. 4071 - 4073/2001

Diary Number

1229/2001

Order Date

12-Jul-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 13-Jun-2026

Acts & Sections

Section XI-B

Petitioner(s)

  1. 1.M/S. KERALA LIQUOR CORPORATION

Respondent(s)

  1. 1.COMMNR. OF INCOME TAX, COCHIN

Case History

  1. Case disposedDisposed

  2. 12-Jul-2001

    ROP - of Main CaseView PDF

  3. 15-Jan-2001

    Case filed

    Registration No. C.A. No. 4071 - 4073/2001

View Full Judgment
casestatus.in Summary

Summary The Supreme Court granted special leave to appeal and allowed Kerala Liquor Corporation's civil appeals against the Commissioner of Income Tax, Cochin. The Court found the High Court's approach incorrect in declining to answer the referred questions of law; accordingly, the Court set aside the High Court's order and restored the income tax references (ITR Nos. 280-282/1997) to the High Court for fresh hearing and disposal with proper jurisdiction. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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