DR.SHIYAS K.P. @ SHIYAS KOTTAKUNNEL PAREETH, vs. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA

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WP(C)/9743/2023HC KeralaKLHC01022179202310 April 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that no further orders were required in the writ petition since the assessments had been completed and orders had been issued. The Court noted the submission made by the petitioner. Consequently, the writ petition was closed. The closure was made without prejudice to the contentions of the petitioner and their right to challenge the assessment orders. This means the petitioner retains the ability to pursue other legal remedies, such as filing an appeal against the assessment orders, if they are aggrieved by them. The High Court did not delve into the merits of the assessment proceedings themselves.

What were the facts?

The petitioner, Dr. Shiyas K.P., filed a writ petition before the High Court of Kerala. The respondents were the Principal Chief Commissioner of Income Tax, Kerala, the Principal Commissioner of Income Tax, Kochi-1, and the Deputy Commissioner of Income Tax, Central Circle 2, Kochi. The writ petition was filed seeking certain reliefs against the income tax authorities. When the matter was called up for hearing, it was submitted on behalf of the petitioner that no further orders were required in the writ petition as the assessments had been completed and orders had been issued. The High Court noted this submission.

What were the issues?

1. Whether any further orders are required in the writ petition (civil) given that the assessments have been completed and orders have been issued? Assessee's contention: The assessee submitted that no further orders were required in the writ petition as the assessments had been completed and orders had been issued. This implies that the original purpose of the writ petition, which was likely to seek intervention before or during the assessment process, was no longer relevant. Revenue's contention: The judgment does not record any specific contentions from the revenue side regarding the necessity of further orders. However, their presence as respondents indicates their role in the assessment proceedings that were the subject of the writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 10TH DAY OF APRIL 2023 / 20TH CHAITHRA, 1945 WP(C) NO. 9743 OF 2023 PETITIONER: 1 DR.SHIYAS K.P. @ SHIYAS KOTTAKUNNEL PAREETH, AGED 45 YEARS SON OF MR K M PAREETH KOTTAKUNNEL HOUSE, ADOOPARAMBU, MUVATTUPUZHA P.O., ERNAKULAM, PIN - 686661 BY ADVS. HARISANKAR V MENON VIJAYAN MEERA V.MENON(M-206) R.SREEJITH(K/596/2006) K.KRISHNA(K/886/2011) PARVATHY MENON(K/001205/2023) RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN - 682018 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -1 OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -1 CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN - 682018 3 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, KOCHI OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, KOCHI, KANDOMKULATHY TOWERS, INCOME TAX OFFICE, OPPOSITE MAHARAJA'S COLLEGE GROUND, M.G.ROAD, KOCHI, PIN - 682011 SRI. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.9743 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.9743 of 2023 ------------------------------------ Dated this the 10th day of April, 2023

JUDGMENT When the case is taken up today, it is submitted that no further orders are required in this writ petition since the assessments have been completed and orders have been issued. The writ petition is hence closed, without prejudice to the contentions of the petitioner and the right to challenge the assessment. T.R.RAVI JUDGE SKP/10-04

WPC No.9743 of 2023 3 APPENDIX OF WP(C) 9743/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 THEOF THE SHOW CAUSE NOTICE DATED 21-02-2023 FOR THE ASSESSMENT YEARS 2015 - 16 EXHIBIT P2 THEOF THE SHOW CAUSE NOTICE DATED 21-02-2023 FOR THE ASSESSMENT YEAR 2016-2017 EXHIBIT P3 THEOF THE SHOW CAUSE NOTICE DATED 21-02-2023 FOR THE ASSESSMENT YEAR 2017-2018 EXHIBIT P4 THEOF THE SHOW CAUSE NOTICE DATED 21-02-2023 FOR THE ASSESSMENT YEAR 2018-2019 EXHIBIT P5 THEOF THE SHOW CAUSE NOTICE DATED 21-02-2023 FOR THE ASSESSMENT YEAR 2019 - 2020 EXHIBIT P6 THEOF THE NOTICE DATED 13-03-2023 ISSUED BY THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2015 - 16 EXHIBIT P7 THEOF THE NOTICE DATED 13-03-2023 ISSUED BY THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2016-2017 EXHIBIT P8 THEOF THE NOTICE DATED 13-03-2023 ISSUED BY THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-2018 EXHIBIT P9 THEOF THE NOTICE DATED 13-03-2023 ISSUED BY THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2018-2019 EXHIBIT P10 THEOF THE NOTICE DATED 13-03-2023 ISSUED BY THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2019 - 2020 EXHIBIT P11 AOF THE LETTER DATED 16-03-2023 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT RESPONDENTS' EXHIBITS:NILP.A. TO JUDGE

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