THE COMMISSIONER OF INCOME TAX vs. SRI.N.K.ASHRAF

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ITA/4/2012HC KeralaKLHC01023926201214 December 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, per Justice K. Vinod Chandran and Justice Ashok Menon, dismissed the Income Tax Appeals as withdrawn. This decision was based on the submission made by the Standing Counsel for the Revenue, citing the litigation policy. The court explicitly stated that the questions of law remain open, meaning the merits of the case were not decided. No specific findings on the substantive issues of the original assessments or the ITAT's orders were made, as the appeals were disposed of on a procedural ground. The operative direction was the dismissal of the appeals as withdrawn.

What were the facts?

These three Income Tax Appeals (ITA Nos. 4, 9, and 10 of 2012) were filed by the Commissioner of Income Tax, Calicut, against the orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 22, 2011. The respondent in all appeals is Shri N.K. Ashraf. The appeals challenged the ITAT's decisions in ITA Nos. 270/2009, 273/2009, and 274/2009, respectively. The appeals were heard together by the High Court of Kerala.

What were the issues?

1. Whether the appeals filed by the Revenue should be dismissed as withdrawn in light of the litigation policy. (Question of procedure/policy) Contentions: Assessee: No specific arguments recorded for the assessee in this excerpt. Revenue: The Standing Counsel for the Revenue submitted that the appeals may be dismissed as withdrawn in view of the litigation policy.

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 FRIDAY ,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 ITA.No. 4 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 270/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX CALICUT. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: SRI.N.K.ASHRAF KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT-673 032. BY ADVS. SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.12.2018, ALONG WITH ITA.9/2012, ITA.10/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.4,9 & 10 of 2012 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 ITA.No. 9 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 273/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADVS. SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: SHRI.N.K.ASHRAF KUNHIARI BUILDING, CHEROOOTY ROAD, CALICUT - 673 032. BY ADVS. SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.12.2018, ALONG WITH ITA.4/2012, ITA.10/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.4,9 & 10 of 2012 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 14TH DAY OF DECEMBER 2018 / 23RD AGRAHAYANA, 1940 ITA.No. 10 of 2012 AGAINST THE ORDER/JUDGMENT IN ITA 274/2009 of I.T.A.TRIBUNAL, COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX CALICUT. BY ADVS. SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: SRI.N.K. ASHRAF KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT - 673 032. BY ADVS. SMT.PREETHA S.NAIR SRI.K.JOHN MATHAI SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.12.2018, ALONG WITH ITA.4/2012, ITA.9/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos.4,9 & 10 of 2012 4 JUDGMENT [ITA 4/2012, ITA.9/2012, ITA.10/2012] Vinod Chandran, J. The Standing Counsel for the Revenue submits that the above Appeals may be dismissed as withdrawn in view of the litigation policy. Hence, the I.T.Appeals are dismissed as withdrawn, keeping the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON dkr JUDGE

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