M/s.Sri Mahalakshmi Book Enterprises vs. The Commissioner of Income Tax

ITC/1/2011HC TelanganaHBHC01026503201107 April 2011Bench: V.V.S.RAO,RAMESH RANGANATHAN2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the Revenue to withdraw the appeal. This decision was based on a submission made by the learned Standing Counsel for the Government of India (Taxes), who stated, on instructions, that the Revenue sought withdrawal in accordance with the litigation policy of the Central Board of Direct Taxes. The Court granted this request, effectively disposing of the appeal. The judgment explicitly states that the questions of law remain open, implying that the withdrawal was not on merits and did not set any precedent. No specific findings were made by the High Court on the substantive issues of the original appeal.

What were the facts?

This case involves an Income Tax Appeal (ITA No. 1 of 2011) filed before the High Court of Kerala at Ernakulam. The appellant is the Commissioner of Income Tax, Kottayam, and the respondent is S. Abdul Nazar. The appeal is against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in O. Others No. 16/2008, dated January 13, 2010. The specific assessment year(s) and the amount in dispute are not recorded in the provided judgment excerpt. The procedural history leading to this appeal before the High Court is also not detailed.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The specific questions of law or mixed law and fact that the Tribunal had to decide in the original appeal before it are not recorded in this judgment. The Revenue, through its learned Standing Counsel, submitted that it wished to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The Assessee's contentions, if any, are not recorded in this judgment. No specific authorities, circulars, or precedents were mentioned by either side 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 HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 ITA.No. 1 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 16/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: S.ABDUL NAZAR KOIKKAL HOUSE, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SMT.A.A.SHYLA SRI. ARUN RAJ S. OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 1/2011 2 JUDGMENT Vinod Chandran, J. The learned Standing Counsel, Government of India (Taxes) submits, on instructions, that the Revenue may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. Hence, the appeal is permitted to be withdrawn, leaving open the questions of law. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE

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