MINI MUTHOOTTU NIDHI KERALA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I

WP(C)/13900/2019HC KeralaKLHC01034665201910 July 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the petitioner, on instructions, had already availed the remedy of appeal against the order dated 24.5.2019. Consequently, the Court decided to close the writ petition, leaving open all contentions available to the petitioner in the pending appeal. The Court did not delve into the merits of the case or the validity of the order dated 24.5.2019. The principle established is that a writ petition may be closed when an alternative statutory remedy has been pursued, without prejudice to the rights and contentions in that remedy. No specific amount in dispute was mentioned.

What were the facts?

The petitioner, Mini Muthoottu Nidhi Kerala Ltd., formerly Mini Muthoot Mutual Funds Ltd., filed a writ petition before the High Court of Kerala. The petition was filed against the Deputy Commissioner of Income Tax, Central Circle I, Ernakulam, the Commissioner of Income Tax (Appeals)-III, and the Principal Commissioner of Income Tax (Central). The petitioner sought to challenge an order dated 24.5.2019. The Managing Director of the petitioner company represented it. The case was heard on 10.07.2019.

What were the issues?

1. Whether the petitioner is entitled to maintain a writ petition before the High Court when an alternative remedy of appeal has already been availed against the impugned order dated 24.5.2019? (Question of law and fact) Assessee's Contention: The petitioner, on instructions, stated that they have already availed the remedy of appeal against the order dated 24.5.2019. No specific arguments were recorded for the petitioner beyond this statement. Revenue's Contention: No specific arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 10TH DAY OF JULY 2019 / 19TH ASHADHA, 1941 WP(C).No.13900 of 2019 PETITIONER: MINI MUTHOOTTU NIDHI KERALA LTD. FORMERLY MINI MUTHOOT MUTUAL FUNDS LTD., MUTHOOT BUILDING, KOZHENCHERY, PATHANAMTHITTA 689 641, REPRESENTED BY ITS MANAGING DIRECTOR ROY MATHEW. BY ADVS. SRI.MOHAN PULIKKAL SMT.A.AMRUTHA VIDYADHARAN SRI.P.P.NARAYANAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I,ERNAKULAM, KOCHI 682 018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, O/O. THE COMMISSIONER OF INCOME TAX (APPEALS) KOCHI 682 036 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANDAMKULATHY TOWERS, M.G. ROAD KOCHI 682 016. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.13900 of 2019

JUDGMENT The learned counsel for the petitioner on instructions and particularly, keeping in view that the petitioner has already availed the remedy of appeal against the order dated 24.5.2019. Statement placed on record. By leaving open all contentions available in this behalf, the writ petition is closed. S.V.BHATTI JUDGE Css/

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF JUDGMENT DATED 14.11.2018 IN ITA NO. 594 OF 2009 OF THIS HONBLE COURT. EXHIBIT P2OF THE NOTICE DATED 16.4.2019 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE LETTER DATED 23.4.2019 ADDRESSED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P4OF THE LETTER DATED 29.4.2019 ADDRESSED BY THE PETITIONER TO THE 1ST RESPONDENT EXHIBIT P5OF THE LETTER DATED 14.5.2019 ADDRESSED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P6OF THE LETTER DATED 17.5.2019 ADDRESSED BY THE PETITIONER TO THE 3RD RESPONDENT

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