Ita/248/2014 Of The Commissioner Of Income Tax, Thiruvananthapuram v. M/S South Shore Ice Cream Pvt 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. 248 of 2014 AGAINST THE ORDER/JUDGMENT IN ITA 75/2014 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 25-04-2014 FOR THEASSESSMENT YEAR 2010-11 APPELLANT: THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S SOUTH SHORE ICE CREAM PVT LTDKOCHI-682020. 28/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA, 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 In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open.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 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF ORDER UNDER SEC.143(30 OF THE ASSESSING OFFICER DATED 03-01-2013ANNEXURE BTRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 19-11-2013 ANNEXURE CTRUE COPY OF THE ORDER OF THE DCIT, CENTRAL CIRCLE-1,KOCHI GIVING EFFECT TOTHE ORDER OF COMMISSIONER OF INCOME TAX(APPEALS) DATED 21-01-2014 ANNEXURE -DCERTIFIED COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 25-04-2014 ANNEXURE- ERELEVANT CLAUSES OF AGREEMENT BETWEEN THE ASSESSEE AND THE DISTRIBUTORS/VENDORS