THE COMMISSIONER OF INCOME TAX, vs. DR.D.RAJAN
What did the High Court hold?
The High Court noted the submission of the learned Standing Counsel for the Government of India (Taxes) that he had instructions from the Revenue to withdraw the appeal. This decision was stated to be on the basis of 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 Consequently, the High Court dismissed the appeal as withdrawn.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, meaning the withdrawal was not on merits and did not set a precedent on the underlying legal issues. No specific findings were made on any substantive grounds of appeal.
What were the facts?
This matter concerns Income Tax Appeal No. 53 of 2012 filed before the High Court of Kerala at Ernakulam. The appeal was preferred by the Commissioner of Income Tax, Thiruvananthapuram, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 328/2009 dated August 3, 2011. The respondent in the appeal is Dr. D. Rajan, associated with Kalpaka Pharmaceuticals. The assessment years and the specific dispute amount are not recorded in the judgment.
What were the issues?
The High Court was to decide the appeal filed by the Revenue. The judgment does not explicitly frame the questions of law. However, the Revenue, through its learned Standing Counsel, indicated its intention to withdraw the appeal. The Revenue's decision to withdraw was based on the prevailing litigation policy. The assessee's contentions are not recorded in the judgment. No specific authorities, circulars, or precedents were mentioned by either party in the provided text.
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 14TH DAY OF NOVEMBER 2018 / 23RD KARTHIKA, 1940 ITA.No. 53 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 328/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 03-08-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: DR.D.RAJAN KALPAKA PHARMACEUTICALS, ADOOR-691 523. BY ADVS. SRI.P.BENNY THOMAS SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH OTHER PRESENT: SRI PKR MENON SR FOR GOI TAXES THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA No.53/2012 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
ITA No.53/2012 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER U/S.271D DATED 29/03/2007. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 02/03/2009. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 03/08/2011. ANNEXURE D TRUE COPY OF THE JUDGMENT OF THE HIGH COURT OF KERALA DATED 04/02/2011.
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