KERALA MEDICAL SERVICES CORPORATION LTD., vs. THE INCOME TAX OFFICER,

WP(C)/9126/2019HC KeralaKLHC01023127201926 March 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court in this case) noted the submission by the learned counsel for the Department that the coercive proceedings challenged in the writ petition (Ext.P9) have been withdrawn. It was also stated that the appeal filed against the original orders has been taken up for hearing. Consequently, the High Court held that there was no need to proceed with the prayer in the instant writ petition at this juncture. The statement of the learned counsel for the respondents was placed on record, and the writ petition was closed accordingly. No specific finding was made on the merits of the original assessment or appeal. The operative direction was to close the writ petition.

What were the facts?

The petitioner, M/s Kerala Medical Services Corporation Ltd., filed a writ petition challenging coercive proceedings (Ext.P9). The respondent, the Income Tax Officer, Ward-1(4), Thiruvananthapuram, and other respondents were involved. The assessment year(s) are not explicitly stated. The procedural history indicates that the appeal filed against the original orders was taken up for hearing. The writ petition was filed seeking relief against the coercive measures.

What were the issues?

1. Whether the coercive proceedings challenged in the writ petition are still valid and require adjudication by the High Court, considering the appeal against the original orders is being heard. (Question of law and fact, concerning the maintainability of the writ petition in light of pending appeal and withdrawal of coercive steps). Assessee's contention: Not recorded as the petitioner's counsel did not argue on merits. The petition was based on the challenge to coercive proceedings. Revenue's contention: The learned counsel for the Department submitted that the coercive proceedings challenged in the writ petition (Ext.P9) have been withdrawn by the Department. The appeal filed against the original orders are taken up for hearing. Therefore, at this juncture there is no need to workout the prayer in the instant writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY ,THE 26TH DAY OF MARCH 2019 / 5TH CHAITHRA, 1941 WP(C).No. 9126 of 2019 PETITIONER/S: M/S KERALA MEDICAL SERVICES CORPORATION LTD., NEAR W AND C HOSPITAL, THYCAUD P.O., TRIVANDRUM, REPRESENTED BY SHRI. DILEEPKUMAR MANAGING DIRECTOR. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD-1(4), THIRUVANANTHAPURAM-695003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM, AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 3 THE MANAGER, STATE BANK OF INDIA, MEDICAL COLLEGE BRANCH, THIRUVANANTHAPURAM. SC SRI. CHRISTOPHER ABRAHAM., SRI. A KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.9126/19 2 JUDGMENT The learned counsel appearing for the Department submits that the coercive proceedings challenged in this writ petition (Ext.P9) have been withdrawn by the Department. The Appeal filed against the original orders are taken up for hearing. Therefore, at this juncture there is no need to workout the prayer in the instant writ petition. The statement of the learned counsel for respondents is placed on record and the writ petition is closed accordingly.

Sd/- S.V. BHATTI JUDGE Ac

W.P.(C)No.9126/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 26.12.2018 FOR AY- 2013-14 ALONG WITH DEMAND NOTICE EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 26.12.2018 FOR AY- 2014-15 ALONG WITH DEMAND NOTICE EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 26.12.2018 FOR AY- 2015-16 ALONG WITH DEMAND NOTICE EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 26.12.2018 FOR AY- 2016-17 ALONG WITH DEMAND NOTICE EXHIBIT P5 TRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14 EXHIBIT P5 A TRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15 EXHIBIT P5 B TRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16 EXHIBIT P5 C TRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2016-17 EXHIBIT P6 TRUE COPY OF THE APPLICATION DATED 12.2.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT U/S 220(6) EXHIBIT P7 TRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2013-14 EXHIBIT P7 A TRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2014-15

W.P.(C)No.9126/19 4 EXHIBIT P7 B TRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2015-16 EXHIBIT P7 C TRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2016-17 EXHIBIT P8 TRUE COPY OF THE STAY ORDER GRANTED BY THE ITAT, COCHIN BENCH, IN I.T.A. NO.107 TO 109/2019 DATED 15.3.2019 EXHIBIT P9 TRUE COPY OF THE NOTICE NO.AADCK4029M/CIR.1(1)/TVM/18-19 DATED 13.3.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10 TRUE COPY OF THE REPLY DATED 20.3.2019 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT EXHIBIT P11 TRUE COPY OF THE CHALLAN RECEIPT DATED 18.3.2019 ISSUED BY PUNJAB NATIONAL BANK, THIRUVANANTHAPURAM BR. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// Sd/- PA TO JUDGE

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