ALUKKAS VARGHESE JOY, vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI,

WP(C)/30852/2022HC KeralaKLHC01065494202202 August 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, presided over by Justice Gopinath P., considered the submission made by the learned counsel for the petitioners. Based on the statement that the writ petitions had become infructuous, the Court proceeded to dismiss both writ petitions. The reasoning is solely based on the petitioners' counsel's submission that the matters were no longer alive. No decision was made on the merits of the original grievances that led to the filing of these writ petitions. The operative direction was to dismiss the petitions as infructuous.

What were the facts?

These two writ petitions, WP(C) No. 30911 of 2022 filed by Joyalukkas India Private Limited and WP(C) No. 30852 of 2022 filed by Alukkas Varghese Joy, were filed before the High Court of Kerala. The petitions challenged actions or orders passed by the Principal Commissioner of Income Tax (Central) Kochi and the Assistant Commissioner of Income Tax (Central Circle - 1) Kochi. The specific assessment years and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not explicitly detailed in the provided judgment excerpt. The procedural history leading to these writ petitions is also not elaborated upon.

What were the issues?

The primary issue before the High Court was whether the writ petitions had become infructuous. The learned counsel for the petitioners submitted that the writ petitions had indeed become infructuous. The respondents, represented by Sri. Jose Joseph, SC, Income Tax, did not record any specific arguments in the provided excerpt. The question of law or mixed law and fact, and the specific provisions of the Income Tax Act that formed the basis of the original challenge, are not detailed in this judgment excerpt.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 30911 OF 2022

WP(C).30852/2022

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 GOPINATH P. FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 WP(C) NO. 30911 OF 2022 PETITIONER: JOYALUKKAS INDIA PRIVATE LIMITED, A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT DOOR NO. 5/309-3, BISHOP ALAPATT ROAD, FATHIMA NAGAR, MISSION QUARTERS, THRISSUR – 680 005; REPRESENTED BY ITS GM SHRI JOSE PD. BY ADVS. ASWIN GOPAKUMAR NIKITHA SUSAN PAULSON IJAS MUHAMMED DONA MARY E.J. ANWIN GOPAKUMAR ADITYA VENUGOPALAN RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI, INCOME TAX DEPARTMENT, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, KANDAMKULATHI TOWERS, M G ROAD, KOCHI – 682 011. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL CIRCLE - 1) KOCHI, INCOME TAX DEPARTMENT, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ALFA LIZA BUILDING, NEAR AMBADY CHAMBERS, CHITTOOR ROAD, KOCHI, - 682 011. BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.08.2024, ALONG WITH WP(C).30852/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS. 30911 AND 30852 OF 2022 2 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. 30852 OF 2022 PETITIONER: ALUKKAS VARGHESE JOY, AGED 65 YEARS, S/O.(LATE) VARGHESE ALUKKAS, ALUKKAS MANSION, SOBHA CITY, GURUVAYUR ROAD, THRISSUR – 680 553. BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN NIKITHA SUSAN PAULSON IJAS MUHAMMED DONA MARY E.J. RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI, INCOME TAX DEPARTMENT, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, KANDAMKULATHI TOWERS, M G ROAD, KOCHI – 682 011. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE - 1) KOCHI INCOME TAX DEPARTMENT, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ALFA LIZA BUILDING, NEAR AMBADY CHAMBERS, CHITTOOR ROAD, KOCHI – 682 011. BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.08.2024, ALONG WITH WP(C).30911/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOS. 30911 AND 30852 OF 2022 3 JUDGMENT The learned counsel for the petitioners would submit that these writ petitions have become infructuous. In the light of the submission made by the learned counsel for the petitioners, these writ petitions are dismissed as infructuous. Sd/- GOPINATH P. JUDGE DK

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