THE COMMISSIONER OF INCOME TAX vs. N.K. ASHRAF

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ITA/10/2012HC KeralaKLHC01023932201214 December 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, while hearing these appeals, noted the submission made by the Standing Counsel for the Revenue. The Revenue's counsel stated that the appeals could be dismissed as withdrawn, citing the litigation policy. Consequently, the Court ordered the Income Tax Appeals to be dismissed as withdrawn. The Court explicitly kept the questions of law open, meaning that this dismissal does not preclude the Revenue from raising similar issues in the future, nor does it constitute a decision on the merits of the underlying legal questions. No specific findings were made on the substantive issues of the appeals, as they were disposed of on a procedural ground.

What were the facts?

These three Income Tax Appeals (ITA Nos. 4, 9, and 10 of 2012) were filed by the Commissioner of Income Tax, Calicut, against the orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 22, 2011. The respondent in all appeals is Shri N.K. Ashraf. The appeals challenge the ITAT's judgments in ITA Nos. 270/2009, 273/2009, and 274/2009, respectively. The appeals were heard together by the High Court of Kerala.

What were the issues?

1. Whether the appeals filed by the Revenue should be dismissed as withdrawn in light of the litigation policy. (Question of law) Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The appeals were dismissed based on a submission by the Revenue. Revenue's Contentions: The Standing Counsel for the Revenue submitted that the above Appeals may be dismissed as withdrawn in view of the litigation policy.

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 FRIDAY ,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 ITA.No. 4 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 270/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX CALICUT. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: SRI.N.K.ASHRAF KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT-673 032. BY ADVS. SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.12.2018, ALONG WITH ITA.9/2012, ITA.10/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.4,9 & 10 of 2012 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 ITA.No. 9 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 273/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADVS. SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: SHRI.N.K.ASHRAF KUNHIARI BUILDING, CHEROOOTY ROAD, CALICUT - 673 032. BY ADVS. SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.12.2018, ALONG WITH ITA.4/2012, ITA.10/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.4,9 & 10 of 2012 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 ITA.No. 10 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 274/2009 of I.T.A.TRIBUNAL, COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX CALICUT. BY ADVS. SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: SRI.N.K. ASHRAF KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT - 673 032. BY ADVS. SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.12.2018, ALONG WITH ITA.4/2012, ITA.9/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.4,9 & 10 of 2012 4 JUDGMENT [ITA 4/2012, ITA.9/2012, ITA.10/2012] Vinod Chandran, J. The Standing Counsel for the Revenue submits that the above Appeals may be dismissed as withdrawn in view of the litigation policy. Hence, the I.T.Appeals are dismissed as withdrawn, keeping the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON dkr JUDGE

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