THE COMMISSIONER OF INCOME TAX, vs. SHRI.N.K.ASHRAF
What did the High Court hold?
The High Court permitted the Revenue to withdraw the appeal. The decision was based on a submission made by the learned Standing Counsel for the Government of India (Taxes) on instructions. The Revenue's request to withdraw was granted in accordance with the litigation policy of the Central Board of Direct Taxes. The withdrawal of the appeal leaves open the questions of law that were the subject of the appeal. No specific findings were made on the merits of the case, and no operative directions were issued other than permitting the withdrawal.
What were the facts?
This matter concerns Income Tax Appeal No. 1630 of 2009 filed before the High Court of Kerala at Ernakulam. The appellant is the Commissioner of Income Tax (Central), Cochin, and the respondent is Shri N.K. Ashraf. The appeal challenges an order or judgment passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 937/2007, dated January 30, 2009. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this appeal before the High Court is not detailed.
What were the issues?
The High Court was to decide the appeal filed by the Revenue. 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 specific questions of law that the Tribunal had to decide, and the arguments of the assessee and the revenue on those issues, are not recorded in the provided judgment. Therefore, no specific issues or contentions can be detailed.
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. 1630 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 937/2007 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.ASHRAF 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 1630/2009 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
ITA 1630/2009 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER U/S 153A ANNEXURE B TRUE COPY OF THE ORDER OF THE CIT U/S 263 ANNEXURE C CERTIFIED /TRUE COPY OF THE COMPOSITE ORDER OF ITAT ANNEXURE D TRUE COPY OF THE CBDT INSTRUCTION NO 5/2008 DATED 15.5.2008
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