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

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ITA/152/2011HC KeralaKLHC01026500201104 October 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the Revenue to withdraw the appeal. The reasoning provided is that the Revenue sought withdrawal based on the litigation policy of the Central Board of Direct Taxes. The judgment explicitly states that the appeal is permitted to be withdrawn, leaving open the questions of law. No specific findings on the merits of the case were made, as the appeal was withdrawn. The operative direction is the withdrawal of the appeal.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Central), Cochin, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 66/2010, dated November 25, 2010. The respondent is M/s. Payyavoor Crushers. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal before the High Court is not detailed, other than it being an appeal against the ITAT's order.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The judgment does not explicitly frame questions of law. The Revenue, through its learned Standing Counsel, submitted that it may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. The Respondent's contentions are not recorded in the judgment.

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. 152 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 66/2010 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, P.O.PAYYAVOOR, KANNUR-670633. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SMT.BOBY M.SEKHAR SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 152/2011 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

ITA 152/2011 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE P1 TRUE COPY OF ASSESSMENT ORDER DATED 30/12/2008. ANNEXURE P2 TRUE COPY OF ORDER OF CIT(A)-I DATED 30/11/2009. ANNEXURE P3 TRUE COPY OF ITAT'S ORDER DATED 25/11/2010.

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