PROF. GOPINATH MUTHUKAD vs. THE COMMISSIONER OF INC0ME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 08TH DAY OF APRIL 2021 / 18TH CHAITHRA, 1943 ITA.No.261 OF 2019 AGAINST THE ORDER IN ITA 349/COCH/2009 DATED 01-03-2019 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/RESPONDENT/ASSESSEE: PROF. GOPINATH MUTHUKAD AGED 55 YEARS MUTHUKAD MAGICAL ENTERTAINERS, POOJAPPURA, TRIVANDRUM BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENT: THE COMMISSIONER OF INC0ME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.261/2019 -2- J U D G M E N T A.K.Jayasankaran Nambiar, J: A withdrawal memo has been filed by counsel for the petitioner in this appeal. Taking note of the said memo this appeal is dismissed as not pressed. (Sd/-) A.K. JAYASANKARAN NAMBIAR JUDGE (Sd/-) GOPINATH P. JUDGE AMG

ITA No.261/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 19.12.2005 PASSED 143(3) OF THE ACT BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 TIRUR ANNEXURE B TRUE COPY OF THE ORDER OF THE CIT (A)-1, TRIVANDRUM IN ITA NO 153/T/07-08 DATED 19.1.2009 ANNEXURE C THE COPY OF ORDER U/S 263 DATED 12.3.2007 PASSED BY THE COMMISSIONER OF INCOME TAX, CALICUT ANNEXURE D TRUE COPY OF THE ASST ORDER DATED 17.1.2007 PASSED U/S 143(3) R.W.S 263 BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 TIRUR ANNEXURE D(A) TRUE COPY OF MODIFIED ORDER DATED 6.6.2019 ALONG WITH DEMAND NOTICE AND TAX CALCULATION SHEET PASSED BY THE INCOME TAX OFFICER, WARD 1(4) TRIVANDRUM ANNEXURE E TRUE COPY OF ORDER OF THE CIT(A) TRIVANDRUM IN IA NO 154/T/07-08 DATED 19.1.2009 ANNEXURE F TRUE COPY OF ORDER OF THE ITAT, COCHIN BENCH IN ITA NO 349/C/2009 DATED 183.2011 ANNEXURE G TRUE COPY OF ORDER DATED 30.9.2013 IN MP NO 54/C/2013 PASSED BY THE ITAT, COCHIN BENCH. ANNEXURE H TRUE COPY JUDGMENT DATED 31.10.2017 IN ITA NO 70/2014 PASSED BY THIS HON'BLE COURT ANNEXURE I TRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL IN ITA NO 349/C/2009 AND C. NO 32/C/2019 DATED 1.3.2019 ANNEXURE J TRUE COPY OF CIRCULAR NO 3/2018 DATED 11.7.2018 ISSUED BY THE CBDT