THE COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S.PAYYAVOOR CRUSHERS

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ITA/144/2011HC KeralaKLHC01026492201116 October 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned Standing Counsel for the Revenue had instructions to withdraw the appeals on the basis of the litigation policy. Consequently, the Court dismissed the appeals as withdrawn. However, the Court explicitly stated that the questions of law were left open. This means that the withdrawal does not constitute a decision on the merits of any underlying legal issues, and the Revenue is not precluded from raising similar issues in future assessments or appeals, subject to the prevailing litigation policy and legal framework.

What were the facts?

These appeals were filed by the Commissioner of Income Tax (Central), Cochin, against the orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent in both appeals is M/s. Payyavoor Crushers. The appeals were heard together. The specific assessment years and the amounts in dispute are not recorded in the judgment. The procedural history leading to the ITAT orders is not detailed, only that the present appeals are against the ITAT's judgment dated 25-11-2010.

What were the issues?

The High Court was presented with appeals filed by the Revenue. The primary issue was whether the appeals themselves should be proceeded with. The Revenue, through its learned Standing Counsel, submitted instructions to withdraw the appeals based on the litigation policy. No specific questions of law were framed or argued by either party in the High Court as the appeals were withdrawn by the Revenue. The judgment does not record any arguments from the 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 TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 138 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 62/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-11-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL) COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S. PAYYAVOOR CRUSHERS PO PAYYAVOOR, KANNUR-670633. BY ADVS. SMT.BOBY M.SEKHAR SMT.NISHA JOHN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16.10.2018, ALONG WITH ITA.144/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 144 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 65/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-11-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL) (CENTRAL), COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.PAYYAVOOR CRUSHERS PO PAYYAVOOR, KANNUR-670633. BY ADVS. SMT.BOBY M.SEKHAR SMT.NISHA JOHN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16.10.2018, ALONG WITH ITA.138/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

[ ITA 138/2011 ,ITA.144/2011 ] JUDGMENT The learned Standing Counsel, Government of India (Taxes) submits that he has instruction from the Revenue to withdraw the appealS on the basis of the litigation policy. In such circumstance, the appeals are dismissed as withdrawn, but, however,leaving the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON jma JUDGE

APPENDIX OF ITA 138/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 30.12.2008 ANNEXURE B TRUE COPY OF ORDER OF CIT(A)-1 DATED 30.11.2009. ANNEXURE C TRUE COPY OF ITAT'S ORDER DATED 25.11.2010.

APPENDIX OF ITA 144/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 30.12.2008. ANNEXURE B TRUE COPY OF ORDER OF CIT(A)-1 DATED 30.11.2009. ANNEXURE C TRUE COPY OF ITAT'S ORDER DATED 25.11.2010.

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