Ita/46/2013 Of The Commissioner Of Income Tax v. M/S.chinnan Sons Jewellers

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 ITA.No. 46 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 18/2012 of I.T.A.TRIBUNAL,COCHINBENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX,TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERS,T.B.ROAD, VADAKKANCHERRY P.O, VADAKKANCHERRY-678 683. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSMT.MARY JOSSYSRI.ASISH MOHANSRI.G.KRISHNAKUMAR (MALLYA)SRI.P.JINISH PAULSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Vinod Chandran, J. The learned Standing Counsel, Government of India(Taxes) submits, on instructions, that the Revenue may bepermitted to withdraw the appeal on the basis of thelitigation policy framed by the Central Board of DirectTaxes. Hence, the appeal is permitted to be withdrawn,leaving open the questions of law. Sd/- K.VINOD CHANDRANJUDGE Sd/- ASHOK MENONJUDGE APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A: TRUE COPY OF THE STATEMENT RECORDED UNDER SECTION 132(4) FROM SRI.M.C.JOSE, MANAGING PARTNER. ANNEXURE AA:TYPEWRITTEN COPY OF THE STATEMENT. ANNEXURE B: A TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) DATED 28.11.2003. ANNEXURE C: TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 26.10.2004. ANNEXURE D:TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT. ANNEXURE E: CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22.06.2012 WITHA COPY.