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

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ITA/1696/2009HC KeralaKLHC01026457200904 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. This decision was based on the submission made by the learned Standing Counsel for the Revenue, on instructions, citing the litigation policy framed by the Central Board of Direct Taxes. The Court explicitly stated that the appeal is permitted to be withdrawn, leaving open the questions of law. No findings were made on the merits of the case, and no operative directions were issued other than the withdrawal of the appeal.

What were the facts?

This is an Income Tax Appeal filed by the Commissioner of Income Tax (Central), Cochin, against an order of the Income Tax Appellate Tribunal, Cochin Bench, in ITA No. 12/2008. The appeal pertains to assessment year(s) not explicitly stated in the judgment. The specific order or action under challenge is also not detailed. The amount in dispute is not mentioned. The procedural history is limited to the filing of this appeal before the High Court of Kerala.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. However, the judgment does not record any specific questions of law or fact that were to be decided by the Court. The Revenue, through its learned Standing Counsel, sought permission to withdraw the appeal. No arguments were recorded for the Respondent (assessee).

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. 1696 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 12/2008 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SHRI.N.K.HARIS 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 1696/2009 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 1696/2009 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER U/S 143(3) 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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