Ita/81/2014 Of The Commissioner Of Income Tax v. Shri. N.k. Ashraf

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 ITA.No. 79 of 2014 AGAINST THE ORDER/JUDGMENT IN ITA 275/2009 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,CALICUT. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: N.K.ASHRAF,KUHIPARI BUILDING, CHEROOTY ROAD, CALICUT- 673 032. BY ADVS.SRI.P.GOPINATH (SR.)SRI.P.BENNY THOMASSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIAR OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON26.02.2019, ALONG WITH ITA.80/2014, ITA.81/2014, ITA.82/2014, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 ITA.No. 80 of 2014 AGAINST THE ORDER/JUDGMENT IN ITA 276/2009 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,CALICUT. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: N.K. ASHRAF,KUHIPARI BUILDING, CHEROOTY ROAD, CALICUT - 673 032.BY ADVS.SRI.P.GOPINATH (SR.)SRI.P.BENNY THOMASSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON26.02.2019, ALONG WITH ITA.82/2014, ITA.81/2014, ITA.79/2014,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 ITA.No. 81 of 2014 AGAINST THE ORDER/JUDGMENT IN ITA 271/2009 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,CALICUT. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: N.K. ASHRAF,KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT - 673 032. BY ADVS.SRI.P.GOPINATH (SR.)SRI.P.BENNY THOMASSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON26.02.2019, ALONG WITH ITA.82/2014, ITA.80/2014, ITA.79/2014,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 ITA.No. 82 of 2014 AGAINST THE ORDER/JUDGMENT IN ITA 272/2009 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2011 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,CALICUT. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/S: N.K. ASHRAF,KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT - 673 032. BY ADVS.SRI.P.GOPINATH (SR.)SRI.P.BENNY THOMASSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIAR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON26.02.2019, ALONG WITH ITA.81/2014, ITA.80/2014, ITA.79/2014,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT [ ITA 79/2014 ,ITA.80/2014 ,ITA.81/2014 ,ITA.82/2014 ] Vinod Chandran, J. The appeals were filed from the order giving effectto a direction issued under Section 263 of the IncomeTax Act, 1961. The order under Section 263 itself wasstuck down by the Tribunal and against which an appealwas filed before this Court, which was withdrawn by theRevenue, based on the litigation policy. In suchcircumstances, nothing survives in the above appealsand the same would stand rejected. No costs. Sd/- K.VINOD CHANDRAN JUDGE dkr Sd/- THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON26.02.2019, ALONG WITH ITA.81/2014, ITA.80/2014, ITA.79/2014,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT [ ITA 79/2014 ,ITA.80/2014 ,ITA.81/2014 ,ITA.82/2014 ] Vinod Chandran, J. The appeals were filed from the order giving effectto a direction issued under Section 263 of the IncomeTax Act, 1961. The order under Section 263 itself wasstuck down by the Tribunal and against which an appealwas filed before this Court, which was withdrawn by theRevenue, based on the litigation policy. In suchcircumstances, nothing survives in the above appealsand the same would stand rejected. No costs. Sd/- K.VINOD CHANDRAN JUDGE dkr Sd/- ASHOK MENONJUDGE APPENDIX OF ITA 79/2014 APPELLANT'S/S ANNEXURES: APPENDIX OF ITA 80/2014 APPELLANT'S/S ANNEXURES: APPENDIX OF ITA 81/2014 PETITIONER'S/S EXHIBITS: ANNEXURE CORDER OF THE CIT(A) RESTORING THE ORIGINALASSESSMENT ORDER DATED 18/02/2009.ANNEXURE DORDER OF THE ITAT DISMISSING THE APPEAL OFTHE DEPARTMENT DATED 22/06/2011. APPENDIX OF ITA 82/2014 PETITIONER'S/S EXHIBITS: ANNEXURE ACOPY OF ORDER ASSESSMENT ORDER U/S. 143R.W.S. 263 DATED 05/12/2008.ANNEXURE BCOPY OF THE ORDER OF THE TRIBUNAL DATED30/01/2009.ANNEXURE CORDER OF THE CIT(A) RESTORING THE ORIGINALASSESSMENT ORDER DATED 18/02/2009.ANNEXURE DORDER OF THE ITAT DISMISSING THE APPEAL OFTHE DEPARTMENT DATED 22/06/2011.