ASTER DM HEALTHCARE LTD. vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX – KOCHI I
What did the High Court hold?
The High Court of Kerala held that the writ petition is not maintainable in its current form because an assessment order has already been issued. The Court acknowledged the petitioner's submission that an objection was filed and an assessment order was passed. Consequently, the Court reserved the petitioner's liberty to pursue the statutory remedies available against the assessment order. The Court did not decide on the merits of any tax dispute. No issues were expressly left undecided, as the petition was disposed of on procedural grounds.
What were the facts?
The petitioner, Aster DM Healthcare Ltd., filed a writ petition before the High Court of Kerala. The petitioner had received a notice (Ext.P7) from the respondents, the Principal Commissioner of Income Tax – Kochi I and the Deputy Commissioner of Income Tax, Corporate Circle 1(1). Following this notice, the petitioner submitted an objection and an assessment order was subsequently issued. The writ petition was filed challenging the proceedings initiated by the revenue. The assessment year(s) are not specified in the judgment. The amount in dispute is not stated.
What were the issues?
1. Whether the writ petition is maintainable in light of the issuance of an assessment order by the revenue authorities? The petitioner's counsel submitted that an objection was preferred against Ext.P7 notice and an assessment order has been issued. The petitioner sought to pursue statutory remedies against this assessment order. The revenue's contentions are not recorded in the judgment. No specific authorities, circulars, or precedents were mentioned by either side.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT The learned Counsel for the petitioner submitted that pursuant to Ext.P7 notice, an objection was preferred by the petitioner and an order of assessment has also been issued. In view of the above, reserving the liberty of the petitioner to pursue the statutory remedies available against the said assessment order, this writ petition is closed. BECHU KURIAN THOMAS JUDGE nk
WP(C) No. 9411 OF 2022 3 APPENDIX OF WP(C) 9411/2022 PETITIONER EXHIBITS Exhibit P1OF ASSESSMENT ORDER NO. ITBA/AST/S/143(3)/2018-19/1014661716(1) DATED 30.12.2018 ISSUED BY 2ND RESPONDENT IN RESPECT OF PETITIONER FOR THE ASSESSMENT YEAR 2016-17 ALONG WITH INCOME TAX COMPUTATION FORM ATTACHED THEREWITH Exhibit P2OF APPEAL DATED NIL FILED BY PETITIONER BEFORE COMMISSIONER OF INCOME TAX (APPEALS) THROUGH NATIONAL FACELESS APPEAL CENTRE Exhibit P3OF
NOTICE NO.PCIT-2/CHN/R/263/21/2020-21
DATED 04.02.2021 ISSUED BY 1ST RESPONDENT TO PETITIONER Exhibit P4OF LETTER DATED 16.02.2021 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT Exhibit P5OF ORDER UNDER SECTION 263 OF INCOME TAX ACT 1961, DATED 09.03.2021 PASSED BY THE 1ST RESPONDENT IN RESPECT OF PETITIONER FOR ASSESSMENT YEAR 2016-17 Exhibit P6OF APPEAL DATED 20.07.2021 FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, NUMBERED AS ITA 98/COCH/2021 Exhibit P7OF NOTICE NO.ITBA/AST/F/142(1) 2021-22/1040408283(1), UNDER SECTION 142(1) OF INCOME TAX ACT, 1961 DATED 07.03.2022 ISSUED BY 2ND RESPONDENT TO PETITIONER
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