PROF. GOPINATH MUTHUKAD vs. THE COMMISSIONER OF INC0ME TAX

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ITA/261/2019HC KeralaKLHC01060472201908 April 2021Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court took note of the withdrawal memo filed by the assessee's counsel. Consequently, the appeal was dismissed as not pressed.

What were the facts?

The assessee filed an Income Tax Appeal before the High Court. The counsel for the assessee subsequently filed a withdrawal memo.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal filed before the High Court.

AI-generated summary — verify with the full judgment below

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

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