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

WP(C)/3788/2019HC KeralaKLHC01009959201905 March 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU5 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, presided over by Justice Dama Seshadri Naidu, granted the petitioner's counsel permission to withdraw the writ petitions. The Court noted that the petitioner sought to withdraw the petitions to cure technical defects and refile them. Consequently, the Court dismissed both writ petitions as withdrawn. The decision is based on the petitioner's request and the court's discretion to permit such withdrawal. No findings were made on the substantive issues that might have been raised in the writ petitions, as they were withdrawn before any adjudication on merits. The operative direction was the dismissal of the petitions as withdrawn.

What were the facts?

The petitioners, M/s Travancore Diagnostics Private Ltd., represented by its Managing Director, filed two writ petitions (Civil) numbered 3788 of 2019 and 3867 of 2019 before the High Court of Kerala. The respondent in both petitions was the Assistant Commissioner of Income Tax, Circle-1, Kollam. The writ petitions were filed seeking certain reliefs against the actions or orders of the Income Tax Department. The procedural history relevant to the decision is that these writ petitions were listed for admission on March 5, 2019.

What were the issues?

1. Whether the petitioner is entitled 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. The reason stated was to cure what the counsel termed as 'technical defects' and to file the petitions afresh. No specific legal provisions or precedents were cited for this request. Revenue's Contention: The judgment does not record any specific contentions or arguments made by the respondent (Revenue) on the merits of the case or on the request for withdrawal. The counsel for the Revenue was present.

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.

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. Sd/- DAMA SESHADRI NAIDU JUDGE jjj

W.P.(C) Nos.3788 & 3867/2019 -4- APPENDIX OF WP(C) 3788/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF JUDGMENT DATED 19.10.2016 IN ITA NO.221/2015 OF THIS HON'BLE COURT EXHIBIT P2 TRUE COPY OF NOTICE UNDER SECTION 148 OF THE INCOME-TAX ACT 1961 DATED 21.3.2013 ISSUED BY THE RESPONDENT EXHIBIT P3 TRUE COPY OF 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 P4 TRUE COPY OF DEMAND NOTICE DATED 31.3.2014 ISSUED BY THE RESPONDENT EXHIBIT P5 TRUE COPY OF THE REMAND REPORT DATED 6.10.2015 ISSUED BY THE RESPONDENT EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 23.1.2019 ISSUED BY THE RESPONDENT

W.P.(C) Nos.3788 & 3867/2019 -5- APPENDIX OF WP(C) 3867/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF JUDGMENT DATED 19.10.2016 IN ITA NO.221/2015 OF THIS HON'BLE COURT EXHIBIT P2 TRUE COPY OF NOTICE UNDER SECTION 148 OF THE INCOME-TAX ACT,1961 DATED 28.03.2014 ISSUED BY THE RESPONDENT EXHIBIT P3 TRUE COPY OF 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 P4 TRUE COPY OF DEMAND NOTICE DATED 31.03.2015 ISSUED BY THE RESPONDENT EXHIBIT P5 TRUE COPY OF 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 P6 TRUE COPY OF THE PETITIONER'S FIRST REQUEST DATED 27.12.2017 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) EXHIBIT P7 TRUE COPY OF THE REMAND DATED 06.10.2015 ADDRESSED TO THE COMMISSIONER OF INCOME TAX (APPEALS) EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 23.1.2019 ISSUED BY THE RESPONDENT

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