THE COMMISSIONER OF INCOME TAX (CENTRAL) vs. P.P.JOSE(DIED),L/H SHRI.SUNNY P.JOSE,TVM

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ITA/1506/2009HC KeralaKLHC01026267200919 September 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 decided the appeal based on the submission made by the Revenue's Standing Counsel. The Revenue, having received instructions to withdraw the appeal in accordance with the litigation policy, requested the court to dismiss the appeal. Consequently, the High Court dismissed the appeal as withdrawn. However, the court explicitly stated that the questions of law involved in the appeal were left open, meaning that this decision would not create a precedent on the substantive legal issues.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (Central), Cochin, against a judgment of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated September 22, 2006. The appeal pertains to the assessment year 2000-01. The respondent is P.P. Jose (since deceased), represented by his legal heir Shri Sunny P. Jose, and Alappat Jewellers. The appeal was filed before the High Court of Kerala at Ernakulam.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be proceeded with. The Revenue, through its learned Standing Counsel, submitted that it had instructions to withdraw the appeal based on the prevailing litigation policy. The specific questions of law that might have been considered, had the appeal not been withdrawn, are not explicitly detailed in the judgment, but the withdrawal itself forms the basis of the decision. The assessee's contentions are not recorded as the appeal was withdrawn before arguments on merits.

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. 1506 of 2009 AGAINST THE JUDGMENT IN ITA 983/2004 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-09-2006 ASSESSMENT YEAR 2000-01 APPELLANT

: 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: P.P.JOSE(DIED),L/H SHRI.SUNNY P.JOSE,TVM ALAPPAT JEWELLERS, RAJADHANI BUILDINGS, EAST FORT, TRIVANDRUM BY ADVS. SMT.NIVEDITA A.KAMATH SRI.ANIL D. NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 1506/2009 ::2 ::

I.T.A 1506/2009 ::3 :: 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 1506/2009 ::4 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE BLOCK ASSESSMENT ORDER U/S 158 BC DATED 31.12.2001. ANNEXURE B TRUE COPY OF THE ASSESSMENT ORDER U/S 143(3) DATED 31.3.2003. ANNEXURE C TRUE COPY OF THE ORDER OF THE CIT(A) ANNEXURE D TRUE COPY OF THE ORDER OF THE CIT(A) U/S 154. ANNEXURE E CERTIFIED COPY OF THE ORDER OF THE ITAT

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