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

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ITA/1678/2009HC KeralaKLHC01026439200904 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 Revenue sought permission to withdraw based on the litigation policy of the Central Board of Direct Taxes. The Court allowed the withdrawal, leaving 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. The ratio decidendi is that appeals can be withdrawn by the Revenue based on its internal litigation policy, subject to court permission.

What were the facts?

This case involves an Income Tax Appeal 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. 956/2007. The respondent is N.K. Mohammed Ali. The appeal was filed before the High Court of Kerala. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the appeal before the High Court is that the ITAT had passed an order in ITA No. 956/2007, which the Revenue is challenging.

What were the issues?

1. Whether the appeal filed by the Revenue is to be permitted to be withdrawn. The Revenue, through its learned Standing Counsel, submitted on instructions that it may be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The Assessee's contentions are not recorded in the judgment.

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. 1678 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 956/2007 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 30-01-2009 APPELLANT/S: COMMISSIONER OF INCOME TAX (CENTRAL),COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: N.K.MOHAMMED ALI, KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT. BY ADVS. 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 1678/2009 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 1678/2009 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 153A. ANNEXURE B: TRUE COPY OF THE ORDER OF THE CIT UNDER SECTION 263. ANNEXURE C: TRUE COPY OF THE COMPOSITE ORDER OF ITAT. ANNEXURE D: TRUE COPY OF THE CBDT INSTRUCTION NO.5/2008 DATED 15.05.2008.

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