THE COMMISSIONER OF INCOME TAX,TVPM. vs. M/S.PUNALUR PAPER MILLS LTD.,KOLKOTTA

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ITA/4/2009HC KeralaKLHC01024765200919 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The High Court of Kerala decided to dismiss the appeal as withdrawn. This decision was based on the submission made by the learned Standing Counsel for the Government of India (Taxes) that he had instructions from the Revenue to withdraw the appeal in accordance with the prevailing litigation policy. While the appeal was dismissed as withdrawn, the Court explicitly stated that the questions of law were left open. No specific findings on the merits of the case were made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order passed by the ITAT, Cochin Bench, for the assessment year 1988-89. The respondent is M/s. Punalur Paper Mills Ltd. The specific order or judgment being challenged is ITA 24/2003 of the ITAT, dated 19-08-2004. The High Court of Kerala was hearing the Income Tax Appeal No. 4 of 2009.

What were the issues?

The appeal was filed by the Revenue. The primary issue was the subject matter of the appeal filed by the Revenue against the order of the ITAT. The Revenue, through its learned Standing Counsel, submitted that it had instructions to withdraw the appeal based on the litigation policy. No specific questions of law were framed or argued by either side in the provided text, as the appeal was withdrawn by the Revenue.

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. 4 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 24/2003 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 19-08-2004 FOR THE ASSESSMENT YEAR 1988-89 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,. THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R. MENON, SR.COUNSEL GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.PUNALUR PAPER MILLS LTD., NELLI SENGUPTA SARANI, KOLKOTA 700 087. BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR 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:

I.T.A 4/2009 ::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 4/2009 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A A TRUE COPY OF THE STATEMENT OF TOTAL 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 4.9.1995 GIVING EFFECT TO THE ORDER OF THE CIT (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

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