Ita/98/2016 Of The Principal Commissioner Of Income Tax v. Shri.p.p.ummerkutty

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 09TH DAY OF OCTOBER 2018 / 17TH ASWINA, 1940 ITA.No. 98 of 2016 AGAINST THE ORDER IN OTHERS 1/2013 of I.T.A.TRIBUNAL,COCHINBENCH DATED 09-03-2016 FOR BLOCK PERIOD 1987-88 TO 1997-98 APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKARBHAVAN, RESIDENCY ROAD, MYSURU, PIN-570010. BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTSRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: SHRI.P.P.UMMERKUTTYAGRI VILLAGE, BETTALI POST, VIRAJPET, KODAGU BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYKUM.SOUMYA PRAKASHSRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ::2 :: JUDGMENT The learned Senior Counsel submits that theappeal is not maintainable due to the litigation policyframed by the Central Board of Direct Taxes. In suchcircumstance, the appeal is permitted to be withdrawnleaving open the question of law. Sd/- K.VINOD CHANDRANJUDGE Sd/- ASHOK MENONJUDGE ITA No.98/2016 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF ASSESSMENT ORDER DATED 5.3.1999 PASSED BY THE DY. COMMISSIONEROF INCOME-TAX, INVESTIGATION CIRCLE, CALICUT5.3.1999 PASSED BY THE DY. COMMISSIONEROF INCOME-TAX, INVESTIGATION CIRCLE, CALICUT ANNEXURE BTRUE COPY OF APPELLATE ORDER PASSED BY THE COMMISSIONER OF INCOME -TAX (APPEALS), COCHIN ON 23.7.1999THE COMMISSIONER OF INCOME -TAX (APPEALS), COCHIN ON 23.7.1999 ANNEXURE CTRUE COPY OF ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL ON 28.12.2001INCOME-TAX APPELLATE TRIBUNAL ON 28.12.2001 ANNEXURE DTRUE COPY OF JUDGMENT DATED 3.11.2009 PASSED BY THIS HON'BLE COURTPASSED BY THIS HON'BLE COURT ANNEXURE ETRUE COPY OF PENALTY ORDER DATED 8.7.2002 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX8.7.2002 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE FTRUE COPY OF APPELLATE ORDER DATED 5.1.2005 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)5.1.2005 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ANNEXURE GTRUE COPY OF TRIBUNAL'S ORDER DATED 27.4.200727.4.2007 ANNEXURE HTRUE COPY OF PENALTY ORDER DATED 27.9.201027.9.2010 ANNEXURE ITRUE COPY OF APPELLATE ORDER DATED 21.11.201221.11.2012 ANNEXURE JTRUE COPY OF APPEAL FORM NO.36 WITH GROUNDS OF APPEAL FILED BEFORE THE TRIBUNALGROUNDS OF APPEAL FILED BEFORE THE TRIBUNAL ANNEXURE KCERTIFIED COPY OF INCOME-TAX APPELLATE TRIBUNAL DATED 9.3.2016TRIBUNAL DATED 9.3.2016