Ita/144/2012 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. 144 of 2012 AGAINST THE JUDGMENT IN ITA 291/2010 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 30-12-2011 ASSESSMENTYEAR 2006-07 APPELLANT/S: 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) LTDTCS EXECUTIVE HOSTEL, ATTINKUZHY, KAZHAKKUTTAM,THIRUVANANTHAPURAM 695582 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 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 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 In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open. jma Sd/- K.VINOD CHANDRANJUDGESd/- ASHOK MENONJUDGE I.T.A 144/2012 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE AGREEMENT OF CONSTRUCTION DT. 03/08/99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 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 ASSESSINGOFFICER U/S 143 (3) DATED 19/12/2008OFFICER U/S 143 (3) DATED 19/12/2008 ANNEXURE CTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 25/02/2010COMMISSIONER OF INCOME TAX (APPEALS) DATED 25/02/2010 ANNEXURE DTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 30/12/2011TAX APPELLATE TRIBUNAL DATED 30/12/2011 ANNEXURE ETRUE COPY OF THE COMPUTATION SHEET SUBMITTED BY THE ASSESSEESUBMITTED BY THE ASSESSEE