THE COMMISSIONER OF INCOME TAX vs. S. ZAKEER HUSSAIN

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ITA/16/2011HC KeralaKLHC01026364201104 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 based on the submission made by the learned Standing Counsel for the Revenue, who, on instructions, stated that the Revenue wished to withdraw the appeal in accordance with the litigation policy of the Central Board of Direct Taxes. Consequently, the appeal was allowed to be withdrawn. The High Court explicitly stated that the questions of law were left open, implying that the withdrawal was not on merits and did not set any precedent on the underlying legal issues. No operative directions for remand or deletion were issued, as the appeal was withdrawn.

What were the facts?

This matter concerns Income Tax Appeal No. 16 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. Zakeer Hussain, a partner in M/s. Koikkal Jewellery. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 13, 2010, in OTS&A No. 44/2008. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history is limited to the filing of this appeal by the Revenue.

What were the issues?

The primary issue before the High Court was whether the Revenue should be permitted to withdraw the appeal. The Revenue, through its learned Standing Counsel, sought permission to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The judgment does not record any specific arguments from the respondent (assessee) on this point, nor does it frame any specific questions of law that the Tribunal had to decide. The decision hinges solely on the Revenue's request for withdrawal.

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. 16 of 2011 AGAINST THE ORDER/JUDGMENT IN OTS&A 44/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: S. ZAKEER HUSSAIN PARTNER, M/S.KOIKKAL JEWELLERY, KAYAMKULAM-690502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 16/2011 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 16/2011 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S. 158B(C) DATED 23.8.2007. ANNEXURE B CIT(A)'S ORDER IN APPEAL NO. ITA K 078/05-06 DATED 14.01.2008. ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.01.2010.

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