MOHAMMED HANEEFA ONATHU KATTIL, vs. INCOME TAX OFFICER,

WP(C)/31509/2022HC KeralaKLHC01066915202201 March 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH5 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, upon hearing the submission from the learned counsel for the petitioners, Mr. Anil D. Nair, that the prayers in the writ petitions had become infructuous, decided to dismiss the petitions. The Court accepted the statement placed on record by the petitioners. Consequently, the writ petitions were dismissed as infructuous. No decision was made on the merits of the original challenge that led to the filing of these petitions. The operative direction was solely to dismiss the petitions based on their rendered infructuous status.

What were the facts?

These two writ petitions, WP(C) No. 31509 of 2022 and WP(C) No. 31514 of 2022, were filed before the High Court of Kerala at Ernakulam. The petitioners are Mohammed Haneefa Onathu Kattil and Suhail Onattu Kattil, respectively. The respondent in both petitions is the Income Tax Officer, Ward - International Taxation, Kozhikode. The petitions were filed challenging an order or action by the Income Tax Officer. The specific assessment years and the exact nature of the dispute or the amount in dispute are not explicitly recorded in the judgment. The procedural history leading to the filing of these writ petitions is also not detailed.

What were the issues?

The primary issue before the High Court was whether the prayers sought in the writ petitions had become infructuous. The petitioners, through their counsel Mr. Anil D. Nair, submitted that the prayers in the writ petitions were indeed rendered infructuous. The judgment does not record any specific arguments from the revenue's side regarding the prayers becoming infructuous or any other matter. The questions of law or mixed law and fact, and the specific provisions of the Income Tax Act, 1961, that were the subject of the original challenge are not detailed in this judgment as the petitions were dismissed on a procedural ground.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 31509 OF 2022

WP(C).31514/2022

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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945 WP(C) NO. 31509 OF 2022 PETITIONER/S:

MOHAMMED HANEEFA ONATHU KATTIL, AGED 43 YEARS ONATHU KATTIL HOUSE, KADAMPUZHA VIAL MARAKKARA P.O. MALAPPURAM, PIN - 676518

BY ADVS.ANIL D. NAIR; TELMA RAJU; P.K.BIJU; EDATHARA VINEETA KRISHNAN; ANJANA A.

RESPONDENT/S:

INCOME TAX OFFICER, WARD - INTERNATIONAL TAXATION,KOZHIKODE, PIN - 673001

BY ADVS.P.G.JAYASHANKAR G.KEERTHIVAS

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, ALONG WITH WP(C).31514/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) Nos.31509 & 31514/2022

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945 WP(C) NO. 31514 OF 2022 PETITIONER/S:

SUHAIL ONATTU KATTIL, AGED 35 YEARS ONATHU KATTIL HOUSE, KADAMPUZHA VIAL, MARAKKARA P.O. MALAPPURAM, PIN - 676518

BY ADVS.ANIL D. NAIR; TELMA RAJU; P.K.BIJU EDATHARA VINEETA KRISHNAN; ANJANA A. RESPONDENT/S:

INCOME TAX OFFICER, WARD - INTERNATIONAL TAXATION, KOZHIKODE, PIN - 673001

BY ADVS.P.G.JAYASHANKAR KEERTHIVAS GIRI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, ALONG WITH WP(C).31509/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) Nos.31509 & 31514/2022

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J U D G M E N T

[WP(C) Nos.31509/2022, 31514/2022] Mr Anil D Nair learned Counsel for the petitioners submits that the prayers in these writ petitions are rendered infructuous.

By placing the statement on record, the present writ petitions are dismissed as infructuous.

Sd/- DINESH KUMAR SINGH JUDGE

jjj

W.P.(C) Nos.31509 & 31514/2022

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APPENDIX OF WP(C) 31514/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE LETTER DATED 15.03.2022 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR THE A.Y. 2015-16. Exhibit P2 TRUE COPY OF THE DRAFT ASSESSMENT ORDER DATED 25.03.2022 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR THE A.Y. 2015-16. Exhibit P3 TRUE COPY OF THE OBJECTIONS TO THE DRAFT ORDER FILED BY THE PETITIONER TO THE RESPONDENT ON 22.04.2022 Exhibit P4 TRUE COPY OF THE PROCEEDINGS UNDER SECTION 148A(D) DATED 31.08.2022 ALONG WITH THE NOTICE UNDER SECTION 148 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR THE A.Y. 2015-16.

W.P.(C) Nos.31509 & 31514/2022

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APPENDIX OF WP(C) 31509/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO THE RESPONDENT DATED 09.02.2022. Exhibit P2 TRUE COPY OF THE LETTER DATED 15.03.2022 ISSUED BY THE RESPONDENT FOR THE A.Y 2015-2016 Exhibit P3 TRUE COPY OF THE DRAFT ASSESSMENT ORDER U/S 144C DATED 25.03.2022 ISSUED BY THE RESPONDENT. Exhibit P4 TRUE COPY OF THE OBJECTIONS TO THE DRAFT ASSESSMENT ORDER FILED FOR THE A.Y 2015-2016 DATED 22.04.2022. Exhibit P5 TRUE COPY OF THE LETTER DATED 01.06.2022 ISSUED BY THE RESPONDENT TO THE PETITIONER. Exhibit P6 TRUE COPY OF THE LETTER DATED 16.06.2022 SUBMITTED BY THE PETITIONER TO THE RESPONDENT Exhibit P7 TRUE COPY OF THE PROCEEDINGS UNDER SECTION 148A(D) DATED 31.08.2022 ALONG WITH THE NOTICE UNDER SECTION 148 ISSUED BY THE RESPONDENT.

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