COMMISSIONER OF INCOME TAX vs. SRI.S.ABDUL RAHIM

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ITA/408/2010HC KeralaKLHC01027100201004 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. The reasoning provided is that the learned Standing Counsel for the Revenue submitted, on instructions, 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 Consequently, the appeal was permitted to be withdrawn, leaving open the questions of law. No specific findings were made on the merits of the case, and no operative directions for relief were granted to either party, other than the withdrawal of the appeal itself.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Kottayam (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 13, 2010. The appeal pertains to the assessment year(s) not specified in the judgment. The respondent is Sri. S. Abdul Rahim. The procedural history indicates that the Revenue has filed this appeal 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? The Revenue, through its learned Standing Counsel, submitted that it may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. No arguments were recorded for the respondent.

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. 408 of 2010 AGAINST THE ORDER/JUDGMENT IN OTS&A 47/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.S.ABDUL RAHIM DARUSALAM, KRISHNAPURAM, KAYAMKULAM. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 408/2010 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 408/2010 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S.158B(C) DATED 26.8.2005. ANNEXURE B CIT(A)'S ORDER IN APPEAL NO.ITA K 073/05-06 DATED 12.12.2007. ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.1.2010.

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