Ita/121/2013 Of The Commissioner Of Income Tax (Central) v. M/S Kreem Foods (P) Ltd Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 ITA.No. 121 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 597/2010 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 08-08-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL)KOCHI. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S KREEM FOODS (P) LTD KOCHIXXVIII/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA, KOCHI-682 020. BY ADVS.SMT.PREETHA S.NAIRSRI.K.JOHN MATHAISRI.M.GOPIKRISHNAN NAMBIARSRI.P.BENNY THOMASSRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Vinod Chandran, J. The learned Standing Counsel, Government of India(Taxes) submits, on instructions, that the Revenue may bepermitted to withdraw the appeal on the basis of thelitigation policy framed by the Central Board of DirectTaxes. Hence, the appeal is permitted to be withdrawn,leaving open the questions of law. Sd/- K.VINOD CHANDRANJUDGE Sd/- ASHOK MENONJUDGE APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE ACOPY OF THE RELEVANT CLAUSES THE AGREEMENT BETWEEN THE ASSESSEE AND THE VENDORS ANNEXEDAS ANNEXURE 1 TO THE ASSESSMENT ORDER. ANNEXURE BCOPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY.ANNEXURE CCOPY OF ORDER U/S 143(3) OF THE ASSESSING OFFICER DATED 31/12/2009.ANNEXURE DTRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 20/08/2010.ANNEXURE ECERTIFIED COPY OF THE APPELLATE TRIBUNAL DATED 08/08/2012 WITH A COPY