THE COMMISSIONER OF INCOME TAX, CALICUT vs. SHRI.N.K.ASHRAF
What did the High Court hold?
The High Court of Kerala, in its judgment dated December 14, 2018, dismissed all three Income Tax Appeals (ITA Nos. 4, 9, and 10 of 2012) as withdrawn. This decision was based on a submission made by the Standing Counsel for the Revenue, stating that the appeals should be withdrawn in accordance with the prevailing litigation policy. The Court explicitly noted that the questions of law arising in these appeals were kept open. Therefore, no substantive decision on the merits of the case was rendered, and no specific findings were made on any of the underlying tax issues. The operative direction was solely to dismiss the appeals as withdrawn.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 challenge the ITAT's judgments 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 Whether the appeals filed by the Revenue should be dismissed as withdrawn in light of the litigation policy.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of law) Assessee's Contentions: No specific contentions are recorded for the assessee as the appeals were dismissed as withdrawn by the Revenue. The judgment does not record any arguments made by the assessee. Revenue's Contentions: The Standing Counsel for the Revenue submitted that the appeals may be dismissed as withdrawn in view of the litigation policy.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
Recent GST High Court judgments
Search GST case law →- M/S Ritika Ispat PVT. Limited, Balanda, Sundargarh vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, CuttackOrissa · 4 Nov 2026
- M/S.Ritika Ispat PVT. LTD.,Balanda, Sundergarh vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, CuttackOrissa · 4 Nov 2026
- Biswanath Pradhan vs. The Principal Commnr., CGST And Central Excise, BhubaneswarOrissa · 4 Nov 2026
- M/S.Ritika Ispat PVT. LTD.,Balanda, Sundergarh vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, CuttackOrissa · 4 Nov 2026
- M/S Shree Sai Jagannath, Rourkela, Sundargarh vs. Chief Commissioner, CGST, Central Excise And Customs, BhubaneswarOrissa · 4 Nov 2026
