THE COMMISSIONER OF INCOME TAX vs. SHRI.N.K.KHALID,

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ITA/1721/2009HC KeralaKLHC01026482200904 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. This decision was based on the submission made by the learned Standing Counsel for the Government of India (Taxes) on instructions from the Revenue. The withdrawal was explicitly stated to be on the basis of the litigation policy formulated by the Central Board of Direct Taxes. The Court's order noted that the withdrawal leaves the questions of law open, implying that no decision on the merits of the case was made. Consequently, there are no operative directions for remand or deletion, and no specific relief was granted or denied on the substantive issues of the appeal.

What were the facts?

This matter concerns 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. 949/2007 dated January 30, 2009. The respondent in the appeal is Shri N.K. Khalid, associated with M/s N.K. Mohammed Ali and Bros. The appeal was filed before the High Court of Kerala. The assessment years are not explicitly mentioned in the provided text. The amount in dispute is also not stated.

What were the issues?

The Tribunal was not required to decide any issues as the appeal was withdrawn by the Revenue. The Revenue, through its learned Standing Counsel, submitted on instructions that they wished to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. No arguments were presented by the assessee as the appeal was withdrawn before any substantive arguments could be made. The specific questions of law that the appeal would have addressed are not detailed in the judgment, but the withdrawal leaves these questions open.

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. 1721 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 949/2007 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: SHRI.N.K.KHALID, M/S N..K.MOHAMMED ALI AND BROS,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 1721/2009 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 1721/2009 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER U/S 153/A ANNEXURE B TRUE COPY OF THE ORDER OF THE CIT U/S 263 ANNEXURE C CERTIFIED/TRUE COPY OF THE COMPOSITE ORDER OF ITAT

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