THE COMMISSIONER OF INCOME TAX vs. SHRI.V.V.MOHAMMED

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ITA/73/2012HC KeralaKLHC01023995201205 February 2014Bench: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE THE CHIEF JUSTICE DR. MANJULA CHELLUR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala granted permission to the learned Standing Counsel for the Revenue to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The judgment does not delve into the merits of the case or the underlying dispute that led to the original appeal before the Tribunal. No specific findings were made on any substantive legal issues, and no operative directions were issued other than the dismissal of the appeal. Any issues that might have been raised before the Tribunal are not decided by this High Court order.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Calicut, against an order passed by the Income Tax Appellate Tribunal, Cochin Bench, dated August 25, 2011, in ITA No. 738/Coch/2010. The respondent in this appeal is Sri. V.V. Mohammed. The appeal was admitted by the High Court of Kerala on February 5, 2014. The procedural history indicates that the appeal was filed by the revenue challenging the Tribunal's decision. The amount in dispute and the specific assessment year(s) are not explicitly mentioned in the provided text.

What were the issues?

1. Whether the appeal filed by the Revenue is to be withdrawn. The Revenue, through its learned Standing Counsel, sought permission to withdraw the appeal. The assessee's contentions are not recorded in the judgment. No specific legal provisions or precedents were cited by either party in the context of the withdrawal request.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR & THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 5TH DAY OF FEBRUARY 2014/16TH MAGHA, 1935 ITA.No. 73 of 2012 () ---------------------- AGAINST THE ORDER IN ITA.NO.738/COCH/2010 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH DATED 25-08-2011 ------------- APPELLANT/RESPONDENT : -------------------------------------------- THE COMMISSIONER OF INCOME TAX CALICUT. BY SENIOR ADVOCATE SRI.P.K.RAVINDRANATHA MENON BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX RESPONDENT/APPELLANT : ------------------------------------------ SRI. V.V. MOHAMMED VANNATHAN VEETTIL, THALASSERY, KANNUR-670 101. BY THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05-02-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn

Manjula Chellur, C.J. & A.M. Shaffique, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A. No. 73 OF 2012 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of February, 2014 JUDGMENT Manjula Chellur, C.J. Learned Standing Counsel seeks permission to withdraw the appeal. Permission is granted and the appeal is dismissed as withdrawn. Manjula Chellur, Chief Justice. A.M. Shaffique, Judge.

ttb/05/02

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