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

PDF · subscribers
ITA/1717/2009HC KeralaKLHC01026478200904 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 of Kerala permitted the Revenue to withdraw the appeal. The reasoning provided is that the learned Standing Counsel for the Revenue, on instructions, submitted that the withdrawal is sought based on the litigation policy framed by the Central Board of Direct Taxes. The Court allowed the withdrawal, explicitly stating that the questions of law remain open. No decision was made on the merits of the case. The operative direction is to permit the withdrawal of the appeal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income-Tax (Central), Cochin, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 8/2008. The respondent is Shri N.K. Haris. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the appeal was filed before the High Court of Kerala.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes? (Question of procedure) Assessee's Contentions: Not recorded. Revenue's Contentions: The learned Standing Counsel for the Revenue, on instructions, submitted 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.

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. 1717 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 8/2008 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 1717/2009 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 1717/2009 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

Recent GST High Court judgments

Search GST case law →