The High Court of Kerala dismissed an Income Tax Appeal filed by the Principal Commissioner of Income Tax, Kozhikode, after permitting its withdrawal under the Income Tax Department’s latest litigation policy on the same day the matter was finally heard.
Permission granted for withdrawal; appeal dismissed as withdrawn.
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 C.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE AMIT RAWAL
THURSDAY, THE 14TH DAY OF NOVEMBER 2019 / 23RD KARTHIKA, 1941
ITA.No.158 OF 2016
AGAINST THE ORDER IN ITA 300/COCH/2014 DATED 15-06-2016 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT/RESPONDENT/REVENUE:
THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE.
BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S KEEZHEDATH TRADERS THAZHEPALAM, TIRUR, MALAPPURAM.
R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.P.JINISH PAUL R1 BY ADV. SRI.JOSEPH GOPURAN R1 BY ADV. KUM.MEKHALA M.BENNY R1 BY ADV. SRI.R.SREEJITH
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA No.158/2016
-2-
C.K. ABDUL REHIM, J. &
AMIT RAWAL, J.
I.T. Appeal No. 158 OF 2016
DATED THIS THE 14th DAY OF NOVEMBER, 2019
J U D G M E N T
Abdul Rehim, J.:
Standing counsel for Government of India (Taxes) had filed memo praying for withdrawal of the appeal, based on the latest litigation policy declared by the Income Tax Department.
Sd/-
C.K.ABDUL REHIM
JUDGE
Sd/-
AMIT RAWAL
JUDGE
AMG
ITA No.158/2016
-3-
APPENDIX
PETITIONER'S EXHIBITS:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 24.12.2008. ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 25.4.2014 PASSED BY THE COMMISSIONER OF INCOME - TAX (APPEALS).
ANNEXURE C TRUE COPY OF THE ORDER DATED 15.6.2016 PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL.
THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE
M/S KEEZHEDATH TRADERS THAZHEPALAM, TIRUR, MALAPPURAM
C.K. ABDUL REHIM
AMIT RAWAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
