Ita/111/2013 Of The Commissioner Of Income Tax v. M/S.kenton Leisure Services (P) Ltd

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940 ITA.No. 111 of 2013 AGAINST THE JUDGMENT IN ITA 686/2010 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 20-11-2012 FOR THEASSESSMENT YEAR 2007-08 APPELLANT: THE COMMISSIONER OF INCOME TAXTHIRUVANANTHAPURAM BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.KENTON LEISURE SERVICES (P) LTD.THIRUVANANTHAPURAM 695582 TCS EXECUTIVE HOSTEL, ATTINKUZHY, KAZHAKKUTTAM THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ::2 :: JUDGMENT The learned Standing Counsel, Government ofIndia (Taxes) submits that he has instruction from theRevenue to withdraw the appeal on the basis of thelitigation policy. In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open. Sd/- K.VINOD CHANDRANJUDGE jma Sd/- ASHOK MENONJUDGE ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE AGREEMENT OF CONSTRUCTION DT. 03.08.99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001CONSTRUCTION DT. 03.08.99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE A1TRUE COPY OF THE AGREEMENT OF PROVISIONAND MAINTENANCE OF AMENITIES AND FACILITIES DT. 03.08.99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001AND MAINTENANCE OF AMENITIES AND FACILITIES DT. 03.08.99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE A2TRUE COPY OF THE AGREEMENT OF LEASE DT.03/08/99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/200103/08/99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE BTRUE COPY OF THE ORDER OF THE ASSESSINGOFFIECR U/S 143 (3) DATED 19/12/2008OFFIECR U/S 143 (3) DATED 19/12/2008 ANNEXURE CTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 06/09/2010COMMISSIONER OF INCOME TAX (APPEALS) DATED 06/09/2010 ANNEXURE DCERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 20/11/2012 WITH A COPYINCOME TAX APPELLATE TRIBUNAL DATED 20/11/2012 WITH A COPY