Ita/66/2014 Of The Commissioner Of Income Tax (Central) v. M/S South Shore Ice Crerams (P) Ltd, Kochi

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. 66 of 2014 AGAINST THE JUDGMENT IN ITA 187/2013 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 28-06-2013 ASSESSMENTYEAR 28.06.2013 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL)KOCHI. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX:M/S SOUTH SHORE ICE CRERAMS (P) LTD, KOCHIXXVIII/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA,KOCHI. RESPONDENT/S: BY ADVS.SRI.P.BENNY THOMASSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIARSRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ::2 :: 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 In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open.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 COPY OF RELEVANT CLAUSES THE AGREEMENT BETWEEN THE ASSESSEE AND THE VENDORS ANNEXED AS ANNEXURE 1 TO THE ASSESSMENTORDER ANNEXURE- B COPY OF ORDER U/S 143(30 OF THE ASSESSING OFFICER DATED 30.11.2011 ANNEXURE- C TRUE COPY OF THE COMMISSIONER OF INCOMETAX (APPEALS) DATED 30.11.2012 ANNEXURE- DTRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 28.6.2013 ANNEXURE- E COPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY