M/S. MANAPPURAM JEWELLERS LTD. vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/33546/2023HC KeralaKLHC01074836202320 November 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. This decision was based solely on the submission made by the learned counsel for the petitioner. Consequently, the writ petition was dismissed as having become infructuous. Any interim order that might have been in place was also vacated. The Court did not delve into the merits of the case or any substantive legal questions that might have been raised. The ratio decidendi is that a writ petition, upon becoming infructuous, should be dismissed as such, irrespective of its original grounds.

What were the facts?

The petitioner, M/s. Manappuram Jewellers Ltd., filed a writ petition before the High Court of Kerala. The respondents were various Income Tax authorities, including the National Faceless Assessment Centre and the National Faceless Appeal Centre. The writ petition was filed challenging an order or action by these authorities. The assessment year(s) and the specific order or action under challenge are not detailed in the provided text. The procedural history leading to the writ petition is also not elaborated. The amount in dispute is not mentioned.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact. The primary issue before the Court was whether the writ petition had become infructuous. The petitioner's counsel submitted that the writ petition had become infructuous. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were argued or relied upon by either party in relation to the substantive merits of the case, as the matter was disposed of on a procedural ground.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 20TH DAY OF NOVEMBER 2023 / 29TH KARTHIKA, 1945 WP(C) NO. 33546 OF 2023 PETITIONER: M/S. MANAPPURAM JEWELLERS LTD. 154A, FIRST FLOOR, MANAPPURAM HOUSE, VALAPPAD, THRISSUR , REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, BASANT BHASKAR, PIN - 680567 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 3 THE INCOME TAX OFFICER DCIT CIRCLE 1 (1), & TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 20th day of November, 2023 Learned counsel for the petitioner submits that the writ petition has become infructous,

hence the same may be dismissed as such. Considering the aforesaid submission, this writ petition is dismissed as having become infructous. Interim order, if any, stands vacated. DINESH KUMAR SINGH JUDGE AP

Appendix — schedule of exhibits

APPENDIX OF WP(C) 33546/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENTS FOR THE YEAR 2021-22 DTD. 27- 12-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 26-01-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 26-01-2023 Exhibit P4 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 08-05-2023 Exhibit P5 COPY OF JUDGMENT IN WPC NO. 17018/2023 OF THIS HON'BLE COURT DTD. 29-05-2023 Exhibit P6 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD, 15-09-2023

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