The High Court of Kerala dismissed income tax appeals filed by the Commissioner of Income Tax, Kottayam, as withdrawn by the learned Senior Counsel on grounds of litigation policy, while the matters were listed for hearing alongside several other ITAs.
Permission granted to withdraw appeals on grounds of litigation policy.
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
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
JUDGE
DG
APPENDIX OF ITA 2/2011
| PETITIONER'S/S EX | HIBITS: |
|---|---|
| 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 078/0506; 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. |
COMMISSIONER OF INCOME TAX KOTTAYAM
S.ABDUL RASHEED
SMT.KULSAM BEEVI
SRI.S.THAJUDDEEN
ABDUL NAZAR
SRI.S ABDUL RAHIMAN
K VINOD CHANDRAN
ASHOK MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
