M/S TRAVANCORE DIAGNOSTICS PRIVATE LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

PDF · subscribers
WP(C)/3867/2019HC KeralaKLHC01009954201905 March 2019Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala granted the petitioner's counsel permission to withdraw the writ petitions. The court noted the petitioner's stated intention to cure technical defects and file afresh. Consequently, the writ petitions were dismissed as withdrawn. No decision was made on the merits of any substantive issue related to the income tax assessment. The operative direction was solely to dismiss the petitions as withdrawn, based on the assessee's request.

What were the facts?

The petitioner, M/s Travancore Diagnostics Private Ltd., represented by its Managing Director, filed two writ petitions (WP(C) Nos. 3788 of 2019 and 3867 of 2019) before the High Court of Kerala at Ernakulam. The respondent in both petitions was the Assistant Commissioner of Income Tax, Circle-1, Kollam. The petitions were filed challenging certain orders or actions of the income tax department. The specific assessment years and the exact nature of the dispute or the orders under challenge are not detailed in the provided judgment excerpt. The procedural history is limited to the filing of these writ petitions.

What were the issues?

1. Whether the petitioner is permitted to withdraw the writ petitions to cure technical defects and file afresh? (Question of procedure) Assessee's Contention: The petitioner's counsel sought permission to withdraw the writ petitions, stating the intention to cure technical defects and refile the petitions. The counsel explicitly requested permission to withdraw. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petitions. The revenue's stance on this procedural request is not detailed.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 3788 of 2019
WP(C).3867/2019

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940 WP(C).No. 3788 of 2019 PETITIONER/S: M/S TRAVANCORE DIAGNOSTICS PRIVATE LTD., KAILAS ARCADE, DISTRICT HOSPITAL ROAD, CHAMAKADA, KOLLAM-691001, REPRESENTED BY MANAGING DIRECTOR, C. CHERIAN, S/O LATE ABRAHAM, AGED 56 YEARS, RESIDING AT INCHAPPARAYIL, NALANCHIRA, TRIVANDRUM-695015. BY ADVS. SRI.D.S.SREEKUMARAN SHRI.MAHESH A SHRI.RAMAKRISHNAN P SMT.T.S.MAYA (THIYADIL) RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLLAM-691001. OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, ALONG WITH WP(C).3867/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.3788 & 3867/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940 WP(C).No. 3867 of 2019 PETITIONER/S: M/S TRAVANCORE DIAGNOSTICS PRIVATE LTD KAILAS ARCADE, DISTRICT HOSPITAL ROAD, CHAMAKADA, KOLLAM-691 001, REPRESENTED BY MANAGING DIRECTOR, C.CHERIAN, S/O.LATE ABRAHAM, AGED 56 YEARS, RESIDING AT INCHAPARAYIL, NALANCHIRA,TRIVANDRUM-695 015 BY ADVS. SRI.D.S.SREEKUMARAN SHRI.MAHESH A SHRI.RAMAKRISHNAN P SMT.T.S.MAYA (THIYADIL) RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1,KOLLAM-691 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, ALONG WITH WP(C).3788/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.3788 & 3867/2019 -3-

J U D G M E N T [ WP(C) 3788/2019 ,WP(C).3867/2019 ] The petitioner's counsel seeks permission to withdraw the writ petitions to cure, what he calls, the technical defects, and file afresh.

Permission granted. The writ petitions are dismissed as withdrawn. DAMA SESHADRI NAIDU JUDGE jjj -4- APPENDIX OF WP(C) 3788/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF JUDGMENT DATED 19.10.2016 IN ITA EXHIBIT P2OF NOTICE UNDER SECTION 148 OF THE INCOME-TAX ACT 1961 DATED 21.3.2013 ISSUED BY THE RESPONDENT EXHIBIT P3OF ASSESSMENT ORDER NO.AACFT1116C DATED 31.3.2013 UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME-TAX ACT, 1961 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 EXHIBIT P4OF DEMAND NOTICE DATED 31.3.2014 ISSUED BY THE RESPONDENT EXHIBIT P5OF THE REMAND REPORT DATED 6.10.2015 ISSUED BY THE RESPONDENT EXHIBIT P6OF THE NOTICE DATED 23.1.2019 ISSUED BY THE RESPONDENT -5- APPENDIX OF WP(C) 3867/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF JUDGMENT DATED 19.10.2016 IN ITA EXHIBIT P2OF NOTICE UNDER SECTION 148 OF THE INCOME-TAX ACT,1961 DATED 28.03.2014 ISSUED BY THE RESPONDENT EXHIBIT P3OF ASSESSMENT ORDER NO.AACFT116C DATED 31.03.2015 UNDER SECTION 143 (3) R.W.S.147 OF THE INCOME TAX ACT,961 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2007-08 EXHIBIT P4OF DEMAND NOTICE DATED 31.03.2015 ISSUED BY THE RESPONDENT EXHIBIT P5OF POSTAL ACKNOWLEDGEMENT CARD DATED 5.5.2015 ADDRESSED TO COMMISSIONER OF INCOME TAX (APPEALS)FOR HAVING FILED THE APPEAL FOR THE ASSESSMENT YEAR 2007-08 EXHIBIT P6OF THE PETITIONER'S FIRST REQUEST DATED 27.12.2017 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) EXHIBIT P7OF THE REMAND DATED 06.10.2015 ADDRESSED TO THE COMMISSIONER OF INCOME TAX (APPEALS) EXHIBIT P8OF THE NOTICE DATED 23.1.2019 ISSUED BY THE RESPONDENT

Recent GST High Court judgments

Search GST case law →