Ita/41/2018 Of The Principal Commissioner Of Income Tax v. Deepa Nair

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 11TH DAY OF NOVEMBER 2019 / 20TH KARTHIKA, 1941 ITA.No.41 OF 2018 AGAINST THE ORDER DATED 05-10-2017 IN ITA 365/COCH/2015 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAXTHIRUVANATHAPURAM BY ADV. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/ASSESSEE: DEEPA NAIR,DAUGHTER AND LEGAL HEIR OF LATE. SRI C.P VASUDEVAN NAIR FLAT NO. 9, SIVAPARVATHI APARTMENTS,NEAR VIJAYA SREE EYE HOSPITAL, DILKUSH ROAD KOTTAPURAM, POOTHLE, THRISSUR – 680004. *SMT. DEEPA VASUDEVAN NAIR,1/821, SREE PARAMESWARAM, MEDICAL COLLEGE P.O.,KUMARAPURAM, THIRUVANANTHAPURAM – 695 011. R1 BY ADV. SRI.T.M.SREEDHARAN (SR.) R1 BY ADV. SMT.NISHA JOHN R1 BY ADV. SRI.V.P.NARAYANAN R1 BY ADV. SRI.R.BHASKARA KRISHNAN R1 BY ADV. SHRI.A.K.ANANDA VISHNU * ADDRESS OF THE RESPONDENT IS MODIFIED AS PER ORDER DATED 09-10-2018 IN IA No.3/18 IN ITA No.41/18. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. &ANU SIVARAMAN, J. ------------------------------------------------- I.T. Appeal No. 41 OF 2018------------------------------------------------- DATED THIS THE 11[th] DAY OF NOVEMBER, 2019 J U D G M E N T Abdul Rehim, J.: Standing counsel for Government of India (Taxes) had filedmemo praying for withdrawal of the appeal, based on the latestlitigation policy of the Income Tax Department. 2.Accordingly, permission is granted to the appellant forwithdrawal of the appeal. The appeal stands dismissed aswithdrawn. 3.The Registry shall make refund of the court fee to theextent admissible under the relevant statutory provisions. Sd/- C.K.ABDUL REHIM JUDGE AMG Sd/- ANU SIVARAMANJUDGE APPENDIX PETITIONER'S EXHIBITS: ANNEXURE-ATRUE COPY OF THE ORDER OF THE ASSESSING OFFICERU/S.143(3) R.W.SEC.153A DATED 31/12/2009U/S.143(3) R.W.SEC.153A DATED 31/12/2009 ANNEXURE-BTRUE COPY OF THE ORDER U/S.16A(3) OF THE WEALTH TAXACT, 1957 READ WITH SECTION 50C(2) OF THE INCOME TAXACT, 1961 DATED 14/3/2014 OF THE DISTRICT VALUATIONOFFICER, VALUATION CELL INCOME TAX DEPARTMENT,CHENNAI.ACT, 1957 READ WITH SECTION 50C(2) OF THE INCOME TAXACT, 1961 DATED 14/3/2014 OF THE DISTRICT VALUATIONOFFICER, VALUATION CELL INCOME TAX DEPARTMENT,CHENNAI. ANNEXURE-CTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOMETAX(APPEALS) DATED 30/3/2015TAX(APPEALS) DATED 30/3/2015 ANNEXURE-DTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATETRIBUNAL, COCHIN BENCH IN ITA NO. 365/COCH/2015DATED 5/10/2017TRIBUNAL, COCHIN BENCH IN ITA NO. 365/COCH/2015DATED 5/10/2017