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

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ITA/1635/2009HC KeralaKLHC01026396200904 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 Government of India (Taxes), who stated, on instructions, that the Revenue may be permitted to withdraw the appeal in accordance with the litigation policy of the Central Board of Direct Taxes. Consequently, the appeal was withdrawn, leaving open the questions of law.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) filed by the Commissioner of Income Tax (Central), Cochin, as the appellant, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 945/2007 dated January 30, 2009. The respondent is Shri N.K. Khalid. The appeal was heard by the High Court of Kerala.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The Revenue, through its learned Standing Counsel, submitted that it wished to withdraw the appeal. The basis for this withdrawal was stated to be the litigation policy framed by the Central Board of Direct Taxes. The judgment does not record any specific questions of law that were framed for decision by the Tribunal or the High Court, nor does it detail the arguments of either the assessee or the revenue on the merits of the case. The only submission recorded is the Revenue's request to withdraw the appeal.

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. 1635 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 945/2007 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 1635/2009 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 1635/2009 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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