Ita/4/2009 Of The Commissioner Of Income Tax,Tvpm v. M/S.punalur Paper Mills Ltd.,Kolkotta

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. 4 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 24/2003 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 19-08-2004 FOR THEASSESSMENT YEAR 1988-89 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,.THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R. MENON, SR.COUNSEL GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.PUNALUR PAPER MILLS LTD.,NELLI SENGUPTA SARANI, KOLKOTA 700 087. BY ADVS.SRI.E.K.NANDAKUMAR (SR.)SRI.ANIL D. NAIRSRI.K.JOHN MATHAISRI.P.BENNY THOMAS 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 In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open.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 I.T.A 4/2009 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE AA TRUE COPY OF THE STATEMENT OF TOTAL INCOMEINCOME ANNEXURE BTRUE COPY OF THE STATEMENT ON DEPRECIATION SIGNED BY THE AUTHORISED REPRESENTATIVE ANNEXED TO THE RETURN OFINCOMEREPRESENTATIVE ANNEXED TO THE RETURN OFINCOME ANNEXURE CTRUE COPY OF THE ORDER OF ASSESSING OFFICER DATED 25.3.1994OFFICER DATED 25.3.1994 ANNEXURE DTRUE COPY OF THE ORDER OF ASSESSING OFFICER DATED 4.9.1995 GIVING EFFECT TOTHE ORDER OF THE CIT (APPEALS) DATED 31.1.1995OFFICER DATED 4.9.1995 GIVING EFFECT TOTHE ORDER OF THE CIT (APPEALS) DATED 31.1.1995 ANNEXURE ETRUE COPY OF THE ORDER OF ASSESSING OFFICER U/S 154 DATED 31.3.1997OFFICER U/S 154 DATED 31.3.1997 ANNEXURE FTRUE COPY OF THE GROUNDS OF APPEAL FILED BY THE ASSESSEE BEFORE CIT (APPEALS)FILED BY THE ASSESSEE BEFORE CIT (APPEALS) ANNEXURE GTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 31.10.2002COMMISSIONER OF INCOME TAX (APPEALS) DATED 31.10.2002 ANNEXURE HTRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 19.08.2004TAX APPELLATE TRIBUNAL DATED 19.08.2004