THE POLICE CO-OPERATIVE SOCIETY LTD. NO.T.696, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

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WP(C)/17514/2024HC KeralaKLHC01105524202402 August 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since the petitioner has been granted reliefs in the statutory appeal filed by it, nothing further survives for consideration in the writ petition. Consequently, the writ petition is closed. The reasoning is that the purpose of the writ petition has been fulfilled by the favorable outcome in the statutory appeal, making it unnecessary for the High Court to adjudicate the matter further. The ratio decidendi is that a writ petition becomes infructuous when the underlying grievance has been redressed through alternative statutory remedies. No specific issue was left undecided; the petition was disposed of on procedural grounds.

What were the facts?

The petitioner, The Police Co-operative Society Ltd. No.T.696, filed a writ petition before the High Court of Kerala. The respondents were the Commissioner of Income Tax (Appeals), the Income Tax Officer, and the Assessment Unit. The writ petition was filed challenging an order or action related to income tax proceedings. The procedural history indicates that the petitioner had filed a statutory appeal. The High Court noted that reliefs have been granted to the petitioner in this statutory appeal.

What were the issues?

The primary issue before the High Court was whether any further consideration was required in the writ petition, given the developments in the statutory appeal. The petitioner likely sought to challenge certain aspects of the income tax assessment or appeal process through the writ petition. The revenue's contentions are not recorded in the judgment. The High Court's decision hinges on the fact that the petitioner has already obtained relief in its statutory appeal, rendering the writ petition infructuous.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 WP(C) NO. 17514 OF 2024 PETITIONER: THE POLICE CO-OPERATIVE SOCIETY LTD. NO.T.696, NANDAVANAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, PIN – 695 033. BY ADVS. GEORGE POONTHOTTAM (SR.) NISHA GEORGE REGINALD VALSALAN RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW DELHI, PIN – 110 001. 2 INCOME TAX OFFICER, WARD 2(1), OFFICE OF THE INCOME TAX OFFICER, ROOM NO:A-104, 1ST, AAYKAR BHAWAN, 1ST FLOOR, KAWDIAR PO, THIRUVANANTHAPURAM, KERALA, PIN – 695 003. 3 THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, REP BY THE INCOME TAX OFFICER, PIN – 110 001. BY ADVS. P.G.JAYASHANKAR (Sr. SC) KEERTHIVAS GIRI (Jr. SC) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No17514/2024 2 JUDGMENT In the light of the fact that the petitioner has been granted reliefs in the statutory appeal filed by it, nothing further survives for consideration in this writ petition, and it is accordingly closed. Sd/- GOPINATH P. JUDGE ats

W.P.(C)No17514/2024 3 APPENDIX OF WP(C) 17514/2024 PETITIONER’S EXHIBITS Exhibit-P1 TRUE COPY OF THE STATEMENT OF INCOME OF THE PETITIONER FOR THE ASSESSMENT YEAR 2020-2021 DATED 13.2.2021. Exhibit -P2 TRUE COPY OF THE ACKNOWLEDGMENT ISSUED TO THE PETITIONER DATED 13.2.2021. Exhibit -P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 20.9.2022 PASSED BY THE 3RD RESPONDENT ASSESSMENT OFFICER IN DIN NO. ITBA/AST/ S/143(3)/2022-23/1045739431. Exhibit -P4 TRUE COPY OF THE DEMAND NOTICE DATED 20.9.2022

DIN

AND

NOTICE NO.ITBA/AST/S/156/ 2022-23/1045739724(1) Exhibit -P5 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 11.10.2022. Exhibit -P6 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT WITH E-FILING ACKNOWLEDGMENT NUMBER 633142740111022 DATED 11.10.2022. Exhibit-P7 TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 08.05.2024 AND THE SAME IS DULY ACKNOWLEDGED BY THE 1ST RESPONDENT. Exhibit -P8 TRUE COPY OF THE COMMUNICATION DATED 1.5.2024 ISSUED BY THE 2ND RESPONDENT IN DIN & LETTER NO. ITBA/RCV/F/17/2024- 25/1064534243(1).

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