THE COMMISSIONER OF INCOME TAX vs. SHRI N.K.KHALID

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ITA/1631/2009HC KeralaKLHC01026392200904 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 of Kerala permitted the Revenue to withdraw the appeal. The reasoning provided is that the learned Standing Counsel, on instructions, submitted 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 Consequently, the appeal was permitted to be withdrawn, leaving open the questions of law.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 specific findings were made on the merits of the case, and the operative direction was to allow 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 of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 30, 2009, in ITA No. 946/2007. The respondent is Shri N.K. Khalid. The assessment year(s) are not explicitly stated in the provided text. The appeal was heard by the High Court of Kerala on October 4, 2018.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes? (Question of procedure/policy) 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 judgment does not record any specific arguments from the assessee's side regarding the 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. 1631 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 946/2007 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.KHALID 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 1631/2009 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 1631/2009 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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