M/S. VISHWABHARTHI MEDICALS, vs. INCOME TAX OFFICER

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WP(C)/20476/2021HC KeralaKLHC01053028202107 December 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala held that the writ petition has become infructuous. Consequently, the Court dismissed the writ petition on this ground. The reasoning provided is that the petitioner's counsel submitted that the writ petition had become infructuous, leading to the dismissal. No other issues were decided on merits. The operative direction was to dismiss the petition as infructuous.

What were the facts?

The petitioner, M/s. Vishwabharthi Medicals, represented by its Managing Partner, filed a writ petition before the High Court of Kerala challenging a notice issued under Section 148 of the Income Tax Act, 1961, dated June 25, 2021. The respondent was the Income Tax Officer, Ward-2, Tirur. The writ petition was admitted. The procedural history includes references to other orders and interim orders in related writ petitions. The petitioner also attached notifications from the Ministry of Finance and a judgment from the High Court of Chhattisgarh.

What were the issues?

1. Whether the writ petition has become infructuous, turning on the procedural status of the case. The petitioner argued that the writ petition has become infructuous. The revenue did not record any specific arguments on this point in the judgment. The core of the dispute, as indicated by the notice under Section 148, likely relates to reassessment proceedings initiated by the revenue, but the specific grounds for the reassessment or the petitioner's challenge to it are not detailed in the provided text. The judgment focuses solely on the procedural outcome.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 7TH DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 WP(C) NO. 20476 OF 2021 PETITIONER: 1 M/S. VISHWABHARTHI MEDICALS, HOSPITAL ROAD, PERINTHALMANNA, MALAPPURAM DISTRICT 679 322, REPRESENTED BY ITS MANAGING PARTNER. BY ADV M.JAYAKRISHNAN RESPONDENT: 1 INCOME TAX OFFICER WARD-2, TIRUR, OFFICE OF THE INCOME TAX OFFICER, CHEMBRA, TIRUR, MALAPPURAM DISTRICT, 680 001. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.20476 of 2021 2 JUDGMENT Dated this the 07th day of December, 2022 When the matter is taken up for consideration today, the learned counsel appearing for the petitioner submitted that the writ petition has become infructuous. The writ petition is accordingly dismissed as infructuous. Sd/- GOPINATH P. JUDGE SKP/07-12

WPC No.20476 of 2021 3 APPENDIX OF WP(C) 20476/2021 PETITIONER’S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 25/06/2021 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 03/06/2021 IN WRIT PETITION (L) NO. 11766 OF 2021. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 02/09/2021 IN WPC 17655/2021. RESPONDENT’S ANNEXURES: ANNEXURE R(A) MINISTRY OF FINANCE NOTIFICATIONS DATED 31.03.2021 ANNEXURE R(B) MINISTRY OF FINANCE NOTIFICATIONS DATED 27.04.2021 ANNEXURE R(C) JUDGMENT OF HIGH COURT OF CHATTISGARH IN WPT(T) NO.149 OF 2021 : PALAK KHATUJA V. UNION OF INDIA AND OTHER CONNECTED CASES, DATED 23.08.2021 TRUE COPY P.A.TO JUDGE

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