THE COMMISSIONER OF INCOME TAX vs. N.K. KHALID
What did the High Court hold?
The High Court 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 Consequently, the appeal was allowed to be withdrawn. The High Court explicitly stated that the questions of law were left open. No specific findings were made on the merits of the case, and no operative directions for deletion or remand were issued, as the appeal was withdrawn. The judgment does not record any specific amount in dispute.
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. 947/2007. The respondent is N.K. Khalid. The appeal was filed before the High Court of Kerala at Ernakulam. The assessment year(s) are not specified in the provided text. The core of the matter concerns the ITAT's order dated January 30, 2009, which is under challenge. The procedural history is limited to the filing of this appeal by the Revenue.
What were the issues?
The High Court was to decide the appeal filed by the Revenue. The specific questions of law or fact that the Tribunal had to decide are not detailed in the provided judgment. However, the Revenue sought to withdraw the appeal. The Revenue's contention, as stated by the learned Standing Counsel, was that they wished to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. 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. 1707 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 947/2007 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. 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 1707/2009 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 1707/2009 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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