THE COMMISSIONER OF INCOME TAX vs. M/S. PUNALUR PAPER MILLS LTD
What did the High Court hold?
The High Court of Kerala noted that the learned Standing Counsel for the Government of India (Taxes) submitted that he had instructions from the Revenue to withdraw the appeal based on the litigation policy. Consequently, the High Court dismissed the appeal as withdrawn. However, the Court explicitly stated that the questions of law were left open. No specific findings on any substantive issues were made, as the appeal was disposed of on a procedural ground.
What were the facts?
This is an appeal filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated August 19, 2004. The appeal pertains to the assessment year 1990-91. The respondent is M/s. Punalur Paper Mills Ltd. The appeal was heard by the High Court of Kerala on September 19, 2018.
What were the issues?
The appeal was filed by the Revenue. The learned Standing Counsel for the Government of India (Taxes) submitted that he had instructions from the Revenue to withdraw the appeal. The judgment does not record any specific questions of law that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue. The sole submission recorded is the Revenue's instruction to withdraw the appeal.
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. 26 of 2008 AGAINST THE ORDER/JUDGMENT IN ITA 26/2003 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 19-08-2004 FOR THE ASSESSMENT YEAR 1990-91 APPELLANT: THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM BY ADV. SRI.P.K.R. MENON, SR. COUNSEL GOI (TAXES) SRI. JOSE JOSEPH SC,IT
RESPONDENT: M/S. PUNALUR PAPER MILLS LTD NELLI SENGUPTA SARANI, KOLKOTA 700 087 CALCUTTA BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.) SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA NO.26/2008 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 In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open.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/- jma ASHOK MENON JUDGE
ITA NO.26/2008 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE STATEMENT OF TATAL INCOME ANNEXURE B TRUE COPY OF THE STATEMENT ON DEPRECIATION SIGNED BY THE AUTHORISED REPRESENTATIVE ANNEXED TO THE RETURN OF INCOME. ANNEXURE C TRUE COPY OF THE ORDER OF ASSESSING OFFICER DATED 25-3-1994. ANNEXURE D TRUE COPY OF THE ORDER OF ASSESSING OFFICER DATED 4-9-21995 GIVING EFFECT TO THE ORDER OF THE CITA(APPEALS) DATED 31-1-1995. ANNEXURE E TRUE COPY OF THE ORDER OF ASSESSING OFFICER U/S 154 DATED 31-3-1997 ANNEXURE F TRUE COPY OF THE GROUNDS OF APPEAL FILED BY THE ASSESSEE BEFORE CIT (APPEALS) ANNEXURE G TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 31-10-2002 ANNEXURE H TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 19-08-2004.
Latest GST High Court judgments
Search GST case law →- R.K.Service Station, Balasore vs. Commissioner CT And GST Odisha, CuttackOrissa · 31 Oct 2026
- Tankala Soumya vs. Assistant Commissioner Of State Tax, CT And GST, Rayagada Circle, RayagadaOrissa · 31 Oct 2026
- M/S Pooja, Town Hallroad, Cuttack vs. State Tax Officer, Cuttack-I West Circle,CuttackOrissa · 31 Oct 2026
- M/S Chicvogue Fashions Lip, Ganjam vs. State Tax Officer Bhubaneswar- Ii CircleOrissa · 31 Oct 2026
- M/S Priya, Townhall Road, Cuttack vs. Superintendent Cuttack- I Range, CuttackOrissa · 31 Oct 2026
