THE COMMISSIONER OF INCOME TAX,TVM. vs. SHRI.K.SASIDHARAN

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ITA/25/2009HC KeralaKLHC01024786200919 September 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, upon being informed by the Revenue's Standing Counsel that there were instructions to withdraw the appeal based on the litigation policy, dismissed the appeal as withdrawn. The Court explicitly stated that the questions of law were being left open, meaning that the withdrawal was not an adjudication on the merits of any legal question. No specific findings were made on any substantive issues, and no operative directions for remand or deletion were issued. The judgment does not record any undecided issues.

What were the facts?

This is an Income Tax Appeal filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal pertains to a block period from April 1, 1985, to February 23, 1996. The respondent is Shri K. Sasidharan, associated with Manohara Constructions, Thiruvananthapuram. The procedural history leading to this appeal involves an order passed by the ITAT, which is now under challenge before the High Court of Kerala.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be proceeded with. The Revenue, through its learned Standing Counsel, indicated that it had instructions to withdraw the appeal. The specific question of law or mixed fact and law that the Tribunal had to decide, and the arguments presented by each side, are not detailed in this judgment as the appeal was withdrawn before any substantive adjudication on the merits. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940 ITA.No. 25 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 7/2001 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 23-09-2002 FOR THE BLOCK PERIOD FROM 01.04.1985 TO 23.02.1996 APPELLANT: THE COMMISSIONER OF INCOME TAX,TVM. THIRUVANANTHAPURAM BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT: SHRI.K.SASIDHARAN MANOHARA CONSTRUCTIONS, THIRUVANANTHAPURAM. BY ADVS.SRI.E.K.NANDAKUMAR (SR.) SRI.DALE P.KURIEN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 25/2009 ::2 :: JUDGMENT The learned Standing Counsel, Government of India (Taxes) submits that he has instruction from the Revenue to withdraw the appeal on the basis of the litigation policy. In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON jma JUDGE

I.T.A 25/2009 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 22.3.2001 ANNEXURE B CERTIFIED COPY OF THE INCOME TAX APPELLATE TRIBUNAL DATED 23.9.2002 ANNEXURE C TRUE COPY OF THE FILLED UP FORM 2B. ANNEXURE D TRUE COPY OF STATEMENTS FILED ALONG WITH FORM 2B ANNEXURE E TRUE COPY OF REGULAR RETURN OF INCOME FILED FOR THE REMAINING PERIOD RELEVANT TO THE ASSESSMENT YEAR 1996-97 AFTER THE DATE OF SEARCH. ANNEXURE F TRUE COPY OF THE RETURN OF INCOME TAX FOR THE ASSESSMENT YEAR 1997-98 ANNEXURE G TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 1997-98 ANNEXURE H TRUE COPY OF THE RELEVANT PAGES FROM THE SEIZED RECORDS SHOWING THAT THE ASSESSEE HAD RECEIVED RS. 6,90,000/- BY DD ON 20.5.1995 AND ANOTHER SUM OF RS. 1,65,000/- BY CASH ON 27.9.95

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