THE COMMISSIONER OF INCOME TAX vs. PUNALUR PAPER MILLS LTD.,

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ITA/83/2012HC KeralaKLHC01024005201219 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Counsel that there were instructions to withdraw the appeal based on the litigation policy, dismissed the appeal as withdrawn.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 left open. Therefore, no decision on the merits of the case was made by the High Court.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated July 19, 2011, pertaining to the assessment year 2004-05. The respondent is Punalur Paper Mills Ltd. The appeal was heard by the High Court of Kerala.

What were the issues?

The appeal was filed by the Revenue. The specific questions of law that the Tribunal had to decide are not explicitly detailed in the provided text. However, the Revenue, through its learned Standing Counsel, informed the Court that it had instructions to withdraw the appeal. The Revenue's stated reason for withdrawal was based on the prevailing litigation policy. No arguments were recorded for the respondent (assessee).

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. 83 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 556/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DT. 19.07.2011 FOR THE ASSESSMENT YEAR 2004-05 APPELLANT: 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: PUNALUR PAPER MILLS LTD., LINDSAY TOWERS, 9TH FLOOR 13,NELLIE SENGUPTA SARANI KOLKATA PIN 700087 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 83/2012 ::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 In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open.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 83/2012 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER 143(3) DATED 17.3.2009. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) DATED 27.8.2009. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 19.7.2011. ANNEXURE D TRUE COPY OF THE CBDT'S INSTRUCTION NO.3/2011 DATED 9.2.2011.

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