THE COMMISSIONER OF INCOME TAX, vs. SHRI N.K.MOHAMMED ALI,

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ITA/1610/2009HC KeralaKLHC01026371200904 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 learned Standing Counsel for the Government of India (Taxes) submitted, on instructions, that the Revenue may be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. Consequently, the appeal was permitted to be withdrawn, leaving open the questions of law. No decision was made on the merits of the case.

What were the facts?

This case involves an Income Tax Appeal (ITA No. 1610 of 2009) 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. 957/2007, dated January 30, 2009. The respondent in the appeal is Shri N.K. Mohammed Ali. The appeal was heard by the High Court of Kerala.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. This is a procedural issue concerning the conduct of litigation. The Revenue argued that it should be allowed to withdraw the appeal as per the CBDT's litigation policy. The judgment does not record any specific arguments from the assessee on this point, other than their presence as the respondent.

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. 1610 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 957/2007 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 30-01-2009 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SHRI N.K.MOHAMMED ALI, KUNHIPARI BUILDING,CHEROOTY ROAD, CALICUT. BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 1610/2009 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 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER U/S 143 (3) ANNEXURE B TRUE COPY OF THE ORDER OF THE CIT U/S 263.

ITA 1610/2009 3 ANNEXURE C CERTIFIED/TRUE COPY OF THE COMPOSITE ORDER OF ITAT. ANNEXURE D TRUE COPY OF THE CBDIT INSTRUCTION NO 5/2008 DATED 15.5.2008

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