M/S SPRING vs. THE INCOME TAX OFFICER

WP(C)/6040/2023HC KeralaKLHC01014264202322 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What were the facts?

The petitioner, M/s Spring, filed a writ petition before the High Court of Kerala seeking a direction to the Income Tax Officer (1st respondent) to consider and pass orders on their rectification application (Ext.P6) and to quash Ext.P3. The respondents are various income tax authorities. The Standing Counsel for the respondents submitted that Ext.P6 has been received and is pending consideration. The Court noted that further proceedings pursuant to Ext.P5 should be kept in abeyance until the disposal of the rectification application.

What did the High Court hold?

The High Court of Kerala admitted the writ petition. The Standing Counsel for the respondents submitted that the rectification application (Ext.P6) has been received and is pending and will be considered and orders passed. In view of this submission, the writ petition was disposed of with a direction to the 1st respondent (Income Tax Officer) to consider and pass orders on Ext.P6 after hearing the petitioner, at the earliest, within two months from the date of receipt of a copy of the judgment. The Court also directed that further proceedings pursuant to Ext.P5 shall be kept in abeyance till the disposal of the Ext.P6 application. No specific issue regarding the merits of the rectification application was decided.

What were the issues?

1. Whether the Income Tax Officer should be directed to consider and pass orders on the petitioner's rectification application (Ext.P6)? (Question of procedure) Assessee's contention: The petitioner seeks a direction for the Income Tax Officer to consider and pass orders on their rectification application. Revenue's contention: The Standing Counsel for the respondents submitted that Ext.P6 has been received and is pending and will be considered and orders passed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNE AY, THE 22ND DAY OF FEBRUARY 2023 / 3RD PHALGUNA, 1944 WP(C) NO. 6040 OF 2023 PETITIONER: M/S SPRING PAN ABYFS0931P, TC-11/ 1019 SUNRISE NANTHANCODE, KOWDIAR P.O, TRIVANDRUM – 695003 REPRESENTED BY ITS MANAGING PARTNER - SHAHUL HAMEED. BY ADV DIVYA RAVINDRAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD- 1 (3), AAYAKAR BHAVAN 1ST FLOOR, KAWDIAR P.O THIRUVANANTHAPURAM – 695003. 2 THE DEPUTY COMMISSIONER OF INCOME TAX THE CENTRALIZED PROCESSING CENTER POST BAG NO.2, ELECTRONIC CITY POST OFFICE BANGALORE – 560100. 3 THE COMMISSIONER OF INCOME TAX (APPEAL) NATIONAL FACELESS APPEAL CENTER ( NFAC) NEW DELHI- 110001. 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KAWDIAR P.O THIRUVANANTHAPURAM – 695003. SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 6040 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.6040 of 2023 -------------------------------------------- Dated this the 22nd day of February, 2023 JUDGMENT Admit. Standing Counsel tak

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