Ita/391/2010 Of The Commissioner Of Income Tax v. Shri. N.ayyappan Unnithan
High Court
19 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/391/2010 Of The Commissioner Of Income Tax v. Shri. N.ayyappan Unnithan
Date of order
19 Sep 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/391/2010 Of The Commissioner Of Income Tax 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.
The order — as passed by the High Court
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. 391 of 2010
AGAINST THE ORDER/JUDGMENT IN ITA 838/2008 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 23-04-2010 FOR THEASSESSMENT YEAR 2005-06
APPELLANT:
THE COMMISSIONER OF INCOME TAX,THIRUVANANTHAPURAM.
BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, INCOME-TAX
RESPONDENT:
SHRI. N.AYYAPPAN UNNITHAN
NARAYANA BHAVAN, TC 9/2196,KURUP'S LANE,SASTHAMANGALAM.P.O,, THIRUVANANTHAPURAM
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 In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open.
Sd/-
K.VINOD CHANDRANJUDGE
jma
Sd/-
ASHOK MENONJUDGE
APPENDIX
PETITIONER'S/S EXHIBITS:
ANNEXURE A
TRUE COPY OF THE ORDER U/S 153A/153 C R.W.S. 143 (3) OF THE ASSESSING OFFICERDATED 21/12/2006
ANNEXURE B
TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 11/04/2008
ANNEXURE C
TRUE COPY OF THE ORDER OD THE APPELLATETRIBUNAL DATED 23/04/2010
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.