THE COMMISSIONER OF INCOME TAX vs. SRI.M.KOYAKUTTY
What did the High Court hold?
The High Court of Kerala, on December 12, 2018, permitted the learned Senior Counsel for the Government of India, Taxes, to withdraw the appeals. The reason cited for withdrawal was the litigation policy. Consequently, the appeals were dismissed as withdrawn. The High Court explicitly stated that the questions of law were left open, meaning that the dismissal was not on merits and did not set a precedent on the underlying legal issues. No specific findings were made by the High Court on the substantive tax matters.
What were the facts?
These are a batch of Income Tax Appeals filed by the Commissioner of Income Tax, Kottayam, against various respondents, including S. Abdul Rasheed, Smt. Kulsam Beevi, Sri. S. Thajuddeen, Abdul Nazar, Sri. S. Abdul Rahiman, Sri. Mohammed Riaz, Sri. M. Koyakutty, and Sri. Abdul Salam. The appeals challenge orders passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in 2010. The specific assessment years and the amounts in dispute are not detailed in the provided text. The procedural history indicates that these appeals were heard together by the High Court of Kerala.
What were the issues?
The primary issue before the High Court was the correctness of the orders passed by the ITAT, Cochin Bench, which were under challenge by the Commissioner of Income Tax. The judgment does not explicitly frame specific questions of law. However, the appeals were filed by the Revenue, implying that the Revenue likely contended that the ITAT had erred in its findings, possibly regarding the assessment of income, allowability of deductions, or other interpretations of tax law. The respondents, the assessees, would have defended the orders of the ITAT. The judgment does not record the specific arguments or precedents relied upon by either the assessee or the revenue.
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 WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 2 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 46/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: S.ABDUL RASHEED CHENGAZATHU HOUSE, PADA (NORTH),, KARUNAGAPPALLY-690 518. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.5/2011, ITA.6/2011, ITA.8/2011, ITA.15/2011, ITA.338/2010, ITA.410/2010, ITA.419/2010, ITA.420/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 5 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 41/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX, KOTTAYAM KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SMT.KULSAM BEEVI, M/S.KOIKKAL JEWELLERS, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.338/2010, ITA.420/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 6 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 42/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.S.THAJUDDEEN, AKBAR MAHAL, KRISHNAPURAM,, KAYAMKULAM, PIN-690 502. BY ADV. SRI.S.ARUN RAJ OTHER PRESENT: SRI PKR MENON SR COUNSEL FOR GOI TAXES, SRI JOSE JOSEPH SC THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 8 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 49/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX, KOTTAYAM, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: ABDUL NAZAR, KOIKKAL HOUSE, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 15 of 2011 AGAINST THE ORDER/JUDGMENT IN OTHERS 15/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.S ABDUL RAHIMAN, DARUSALAM, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 338 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 32/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: SRI.MOHAMMED RIAZ M/S. KOIKKAL JEWELLERS, HARIPAD. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.420/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 410 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 39/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.M.KOYAKUTTY CHENGAZHETHU HOUSE, PADA NORTH, KARUNAGAPALLY. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 419 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 14/2008 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: S.ABDUL RASHEED CHENGAZHATHU HOUSE, PADA (NORTH), KARUNAGAPPALLY. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.420/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 12TH DAY OF DECEMBER 2018 / 21ST AGRAHAYANA, 1940 ITA.No. 420 of 2010 AGAINST THE ORDER/JUDGMENT IN OTHERS 43/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 01-10-2002 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SRI.ABDUL SALAM FIRDOWS, KRISHNAPURAM, KAYAMKULAM-690 502. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12.12.2018, ALONG WITH ITA.419/2010, ITA.15/2011, ITA.2/2011, ITA.8/2011, ITA.410/2010, ITA.5/2011, ITA.338/2010, ITA.6/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT [ITA 2/2011, ITA.5/2011, ITA.6/2011, ITA.8/2011, ITA.15/2011, ITA.338/2010, ITA.410/2010, ITA.419/2010, ITA.420/2010 ] K.Vinod Chandran, J The learned Senior Counsel appearing for the Government of India, Taxes, on instructions, seeks permission to withdraw the appeals for reason of the litigation policy. Appeals are dismissed as withdrawn leaving open the questions of law. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON DG JUDGE
APPENDIX OF ITA 2/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S.158BC), DATED 26.8.2005. ANNEXURE B CIT (A)'S ORDER IN APPEAL NO.ITA K 070/05- 06, DATED 14.01.2008. ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.01.2010.
APPENDIX OF ITA 5/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A: ASSESSMENT ORDER UNDER SECTION 158BC); R.W.S. 158BD; DATED 26.03.2007. ANNEXURE B: CIT(A)'S ORDER IN APPEAL NO.ITA K 006/07-08 DATED 12.12.200. ANNEXURE C: COPY OF THE ORDER THE TRIBUNAL DATED 13.01.2010.
APPENDIX OF ITA 6/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S.158BC), DATED 26.8.2005. ANNEXURE B CIT (A)'S ORDER IN APPEAL NO.ITA K 078/05- 06; DATED 14.01.2008. ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.01.2010.
APPENDIX OF ITA 8/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A: ASSESSMENT ORDER UNDER SECTION 158BC0;DATED 26.08.2005. ANNEXURE B: CIT(A)'ORDER IN APPEAL NO.ITA K 071/07-08 DATED 14.01.2008. ANNEXURE C: COPY OF THE ORDER OF THE TRIBUNAL DATED 13.01.2010.
APPENDIX OF ITA 15/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S. 158BC); 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.
APPENDIX OF ITA 338/2010 PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S. 158BC R.W.S. 158 BD; DATED 26.8.2005. ANNEXURE B CIT(A)'S ORDER IN APPEAL NO.ITA K 007/07-08; DATED 23.11.2007. ANNEXURE C COPY OF ORDER OF THE TRIBUNAL DATED 13.1.2010.
APPENDIX OF ITA 410/2010 PETITIONER'S/S EXHIBITS: ANNEXURE A BLOCK ASSESSMENT ORDER U/S.158BC RWS. 158 BD. ANNEXURE B CIT(A)'S ORDER IN APPEAL NO.ITA K-034/07-08; DATED 12.12.2007. ANNEXURE C ORDER OF TRIBUNAL DATED 13.1.2010. ANNEXURE D ORDER SHEET DATED 6.8.2005. ANNEXURE E&F ORDERS REPORT IN ITJ 904& 83 ITJ 151 ANNEXURE G 2010-TIOL-193-ITAT-MUM-SB ANNEXURE H CIRCULAR NO.5/2008.
APPENDIX OF ITA 419/2010 PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S. 158BC); DATED 26.8.2005. ANNEXURE B CIT(A)'S ORDER IN APPEAL NO.ITA K 070/05-06; DATED 14.1.2008. ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.1.2010.
APPENDIX OF ITA 420/2010 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 26.8.2005. ANNEXURE B TRUE COPY OF THE ORDER COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.11.2007. ANNEXURE C TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 13.1.2010. ANNEXURE D TRUE COPY OF THE ORDER OF THE TRIBUNAL REPORTED IN 83 TTJ 904. ANNEXURE E TRUE COPY OF THE ORDER OF THE SPECIAL BENCH.
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