Ita/390/2010 Of The Commissioner Of Income Tax, Tvm v. Shri. N.ayyappan Unnithan
High Court
19 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/390/2010 Of The Commissioner Of Income Tax, Tvm v. Shri. N.ayyappan Unnithan
Date of order
19 Sep 2018
Assessment year(s)
2006-07
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/390/2010 Of The Commissioner Of Income Tax, Tvm v. Shri. N.ayyappan Unnithan, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
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. 390 of 2010
AGAINST THE ORDER/JUDGMENT IN ITA 839/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH FOR THE ASSESSMENT YEAR 2006-07
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:
SHRI. N.AYYAPPAN UNNITHAN,
NARAYANA BHAVAN, TC 9/2196, KURUP'S LANE,
SATHEMANGALAM P.O., THIRUVANANTHAPURAM- 695010
BY ADVS.SMT.NIVEDITA A.KAMATHSRI.ANIL D. NAIR
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 In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open.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 CHANDRANJUDGE Sd/- ASHOK MENONJUDGE
I.T.A. NO.390/2010
APPENDIX
PETITIONER'S/S EXHIBITS:
ANNEXURE A
TRUE COPY OF THE ORDER U/S 153 A /153 C.R.W.S. 143 (3) OF THE ASSESSING OFFICER DATED 21/1/22007
ANNEXURE B
TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 11/04/2008
ANNEXURE CTRUE COPY OF THE ORDER OF THE APPELLATETRIBUNAL DATED 23.04.2010
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