E.T. DEVASSY & SONS FINANCE PVT. LTD vs. THE INCOME TAX OFFICER

WP(C)/19168/2018HC KeralaKLHC01050755201803 June 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court's reasoning was based solely on the petitioner's counsel seeking permission to withdraw. Consequently, the writ petition was dismissed as withdrawn. The court explicitly stated that the dismissal was without prejudice to the petitioner's right to pursue their statutory remedies, meaning they could still approach the appropriate authorities through the prescribed legal channels. No specific issue was decided on merits, and no principle was established for future citation.

What were the facts?

The petitioner, E.T. Devassy & Sons Finance Pvt. Ltd., represented by its Managing Director, filed a writ petition before the High Court of Kerala. The respondents were the Income Tax Officer, Ward 1(1), and the Tax Recovery Officer. The writ petition was filed challenging an order or action by these income tax authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner, through their learned counsel, sought permission to withdraw the petition. The respondents, represented by their counsel, did not raise any specific arguments against the withdrawal. The judgment does not record any specific contentions from either side beyond the petitioner's request for withdrawal and the court's subsequent decision.

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 GOPINATH P. FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944 WP(C) NO. 19168 OF 2018 PETITIONER: E.T. DEVASSY & SONS FINANCE PVT. LTD XXI/1398,VCP SQUARE BUILDING,RS ROAD,CHALAKUDY THRISSUR-680307,REPRESENTED BY SHAJU.E.D, MANAGING DIRECTOR,S/O DEVASSY,AGED 52,EDASSERY,PALAYAMPARAMBU,ANNAMANADA,THRISSUR. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 1 (1)OFFICE OF THE INCOME TAX OFFICER WARD- 1(1),INCOME TAX OFFICE, WEST NADA,GURUVAYOOR,THRISSUR DISTRICT-680101. THE INCOME TAX OFFICER, WARD 1, INCOME TAX OFFICE, WEST NADA, GURUVAYOOR, THRISSUR DISTRICT-680101 2 THE TAX RECOVERY OFFICER OFFICE OF THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT,THRISSUR-680001. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE WP(C) No.19168 of 2018 2 FOLLOWING:

JUDGMENT The learned counsel for the petitioner seeks permission to withdraw this writ petition. In the light of the permission sought by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn, leaving it open to the petitioner to pursue his statutory remedies. GOPINATH P. JUDGE spk APPENDIX OF WP(C) 19168/2018 PETITIONER EXHIBITS EXT P1 AOF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 11.4.2016 IN RESPECT OF THE ASSESSMENT YEAR 2015-16 EXT.P2 AOF THE NOTICE DATED 4.7.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXT.P3 AOF THE LETTER DATED 26.6.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXT.P4 AOF THE NOTICE DATED 30.10.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXT.P5 AOF THE LETTER DATED 8.11.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXT.P6 AOF THE NOTICE DATED 20.11.2017 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER PURPORTEDLY UNDER SECTION 142(1)OF THE INCOME TAX ACT EXT.P7 AOF THE REPLY LETTER DATED 27.11.2017 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT EXT.P8 AOF THE LETTER DATED 8.12.2017 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT EXT.P9 AOF THE NOTICE DATED 18.12.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXT.P10 AOF THE REQUEST LETTER DATED 22.12.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXT.P11 AOF THE ASSESSMENT ORDER DATED 28.12.2017 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 AGAINST THE PETITIONER EXT.P12 A TRUE EXTRACT OF THE RELEVANT PORTION OF THE INSTRUCTIONS NO.20/2015 DATED 29.12.2015 ISSUED BY THE UNDER SECRETARY TO GOVERNMENT OF INDIA,DEPARTMENT OF REVENUE,CENTRAL BOARD OF DIRECT TAXES EXT.P13 TRUE COPIEWS OF THE TWO PENALTY NOTICES DATED 28.12.2017 UNDER SECTION 274 AND 271(1)(C)OF THE INCOME TAX ACT,1961 AS WELL AS UDNER SECTION 271-B OF THE INCOME TAZX ACT,1961 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. RESPONDENT'S/S EXHIBITS:NIL

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