The High Court of Kerala dismissed three income tax appeals (ITA Nos. 4, 9 & 10 of 2012) of the Commissioner of Income Tax, Calicut as withdrawn in view of litigation policy, keeping the questions of law open.
Appeals dismissed as withdrawn with questions of law kept open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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
The Commissioner of Income Tax Calicut
Sri. N.K. Ashraf Kunhipari Building, Cherooty Road, Calicut-673 032
K. VINOD CHANDRAN
ASHOK MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
