M/S D.C MILLS PVT. LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

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WP(C)/21910/2021HC KeralaKLHC01056055202113 October 2021Author: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, after hearing arguments for some time, granted the petitioner's request. The Court allowed the withdrawal of the Writ Petition (Civil) No. 21910 of 2021. Crucially, the Court also reserved the liberty for the petitioner to file a fresh writ petition, acknowledging the issuance of a new order by the first respondent during the pendency of the original petition. The reasoning was based on the changed circumstances due to the new order. The operative direction was to close the writ petition as withdrawn, with the liberty to file a fresh one.

What were the facts?

The petitioner, M/s D.C. Mills Pvt. Ltd., represented by its Managing Director, filed a Writ Petition (Civil) before the High Court of Kerala. The respondents included various Income Tax authorities, including the Assistant Commissioner of Income Tax, Circle Ward 1 & TPS, Alappuzha, and the National Faceless Assessment Center, New Delhi. The petition was filed challenging an order or action by the revenue. During the pendency of the writ petition, a new order was reportedly issued by the first respondent. The petitioner sought permission to withdraw the current writ petition to file a fresh one.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the Writ Petition (Civil) No. 21910 of 2021. 2. Whether the petitioner should be granted liberty to file a fresh Writ Petition. Assessee's Contention: The learned counsel for the petitioner sought permission to withdraw the Writ Petition with liberty to file a fresh one, citing the issuance of a new order by the first respondent pending the current lis. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal or liberty to file a fresh 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 DEVAN RAMACHANDRAN WEDNESDAY, THE 13TH DAY OF OCTOBER 2021 / 21ST ASWINA, 1943 WP(C) NO. 21910 OF 2021 PETITIONER: M/S D.C MILLS PVT. LTD REGD OFFICE BUILDING NO 134/1, VALAVANADU, KALAVUR P.O. ALAPPUZHA DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR BY ADVS. V.S.AFSAL KHAN V.A.SHAJI C.K.SASI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INCOME TAX DEPARTMENT, WARD 1 & TPS, ALAPPUZHA, PIN 688 501. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTER, INCOME TAX DEPARTMENT, NEW DELHI, PIN CODE-110 034 3 THE COMMISSIONER OF INCOME TAX APPEALS, KOTTAYAM, PIN CODE-686 001. 4 JURISDICTIONAL CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, ERNAKULAM, KOCHI-682 018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 21910 OF 2021 2

JUDGMENT After arguing this matter for some time, the learned counsel for the petitioner sought permission to withdraw this Writ Petition, with liberty to file a fresh one because, pending this lis, a new order is stated to have been issued by the first respondent. In the afore circumstances, this writ petition is closed as having been withdrawn, with the afore requested liberty being reserved to the petitioner. DEVAN RAMACHANDRAN JUDGE ANB

WP(C) NO. 21910 OF 2021 3 APPENDIX OF WP(C) 21910/2021 PETITIONER EXHIBITS Exhibit P1OF THE CERTIFICATE OF COIR AWARD 2007-2008 Exhibit P2OF THE CERTIFICATE OF COIR AWARD 2012-2013 Exhibit P3OF THE CERTIFICATE OF COIR AWARD 2013-2014 Exhibit P4OF THE EXTRACT OF POSSESSION CERTIFICATE OF THE STATE BANK OF INDIA DATED 10.6.2016 Exhibit P5OF THE RELEVANT PART OF THE ASSESSMENT ORDER DATED 26.12.2019 ISSUED BY THE 1ST RESPONDENT Exhibit P6OF THE NOTICE DATED 26.12.2019 SERVED BY THE 1ST RESPONDENT ITS REGISTERED MAIL ID Exhibit P7OF THE LETTER DATED 6.1.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P8OF THE REPLY DATED 22.1.2021 BY THE COMPANY Exhibit P9OF THE RECTIFICATION ORDER DATED 13.4.2021 Exhibit P10OF THE SHOW CAUSE NOTICE DATED 3.5.2021 FOR PENALTY UNDER SECTION 270A OF THE INCOME TAX ACT, 1961, ISSUED BY THE 2ND RESPONDENT Exhibit P11OF THE ORDER GO (RT) NO 459/2021/DMD DATED 7.6.2021 Exhibit P12OF THE ORDER DATED 7.8.2021 ISSUED BY THE 2ND RESPONDENT

WP(C) NO. 21910 OF 2021 4 Exhibit P13OF THE APPEAL MEMORANDUM FILED BY THE COMPANY BEFORE THE 3RD RESPONDENT DATED 2.9.2021 Exhibit P14OF THE STAY PETITION BEFORE THE 1ST RESPONDENT DATED 2.9.2021

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