THE COMMISSIONER OF INCOME TAX vs. N.K.ASHRAF,

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ITA/1645/2009HC KeralaKLHC01026406200904 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 Court's decision was based on the submission made by the learned Standing Counsel for the Revenue, who, on instructions, requested permission to withdraw the appeal in accordance with the litigation policy of the Central Board of Direct Taxes. The appeal was permitted to be withdrawn, leaving open the questions of law. No specific findings on the merits of the case were made, and no operative directions were issued other than the withdrawal of the appeal.

What were the facts?

The appeal was 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. 938/2007. The respondent is N.K. Ashraf. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT's order is not detailed.

What were the issues?

The Tribunal did not have to decide any issues as the appeal was withdrawn. The Revenue sought permission to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The Assessee's contentions are not recorded as the appeal was withdrawn before any substantive arguments were made. The Revenue's contention was solely for withdrawal of 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. 1645 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 938/2007 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: N.K.ASHRAF, 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 1645/2009 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 1645/2009 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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