THE MALABAR TIMBER COMPANY vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/38915/2018HC KeralaKLHC01090459201801 March 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, after hearing the counsel for the petitioner, noted that the matter had become infructuous. Consequently, the Court dismissed the writ petition as infructuous. The reasoning is solely based on the submission made by the petitioner's counsel that the case is no longer alive or relevant. No decision was made on the merits of any underlying tax dispute or procedural challenge. The operative direction was to dismiss the petition.

What were the facts?

The petitioner, M/s. The Malabar Timber Company, filed a writ petition before the High Court of Kerala challenging an action or order by the revenue. The respondents include the Principal Commissioner of Income Tax, the Assistant Commissioner of Income Tax, and the Centralised Processing Centre. The petition was filed in 2018. Subsequently, the Forest Range Officers from Thithimethi and Kushal Nagar were impleaded as additional respondents in 2021. The case was listed for admission on March 1, 2023.

What were the issues?

1. Whether the writ petition has become infructuous, and if so, what is the consequence. The petitioner's counsel submitted that the matter has become infructuous. The judgment does not record any specific arguments from the revenue regarding the maintainability or merits of the writ petition, nor does it detail the specific grievance of the petitioner that led to the filing of the writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1ST DAY OF MARCH 2023 / 10TH PHALGUNA, 1944 WP(C) NO. 38915 OF 2018 PETITIONER: M/s.THE MALABAR TIMBER COMPANY POWER HOUSE ROAD, ERNAKULAM, PIN - 682018 REPRESENTED BY ITS MANAGING PARTNER MR. M. MAMMEN. BY ADV S.K.DEVI RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX INCOME TAX BUILDINGS, I.S. PRESS ROAD, ERNAKULAM - 682018. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX , NON CORP CIRCLE 1 (1), KOCHI, ERNAKULAM - 682018. 3 THE CENTRALISED PROCESSING CENTRE, POST BAG NO. 2, ELECTORNIC CITY POST OFFICE, BENGALURU - 560 100. 4 ADDL.R4. THE FOREST RANGE OFFICER, THITHIMETHI, VIRAJPET, FOREST DIVISION, ARANYA BHAVAN, GANDHINAGAR, VIRAJPET, PIN-571218. 5 ADDL.R5. THE FOREST RANGE OFFICER, KUSHAL NAGAR, ARANYA BHAVAN, MYSORE ROAD, MADIKIRI, PIN-571107. (IMPLEADING ( IA 2/2021(SECTION 148), ALLOWED AS PER ORDER DATED 23-09-2021 BY HON'BLE BKT(J) BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 38915 OF 2018 2 T.R. RAVI, J. -------------------------------------------- W.P.(C)No.38915 of 2018 -------------------------------------------- Dated this the 1st day of March, 2023 JUDGMENT Counsel for the petitioner submits that the matter has become infructuous. The writ petition is hence dismissed as infructuous. Sd/- T.R.RAVI JUDGE LEK

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