K.C.ANTONY vs. COMMISSIONER OF INCOME TAX (CIRCLE I)

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WP(C)/20788/2020HC KeralaKLHC01052389202014 December 2020Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, taking note of the submission by the learned counsel for the petitioner that an application under Section 119 of the Income Tax Act is being filed before the respondent authorities, closed the writ petition. The closure was made without prejudice to the right of the petitioner to pursue the said application. The court did not decide on the merits of any issue raised in the writ petition, as the petitioner indicated an intention to file a fresh application under Section 119. Therefore, the finding is procedural, based on the petitioner's stated intention to avail a statutory remedy.

What were the facts?

The petitioner, K.C. Antony, aged 60, a contractor residing in Kottayam District, filed a writ petition before the High Court of Kerala. The respondents were the Commissioner of Income Tax (Circle I) and the Income Tax Officer, both located in Kottayam. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.

What were the issues?

1. Whether the petitioner has a right to pursue an application under Section 119 of the Income Tax Act, 1961, before the respondent authorities. Assessee's Contention: The learned counsel for the petitioner submitted that an application under Section 119 of the Income Tax Act is being filed before the respondent. Revenue's Contention: The judgment does not record any specific contentions from the revenue. However, the presence of the revenue as respondents indicates their role in the matter.

Which sections of the Income-tax Act were involved?

Section 119

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 A.K.JAYASANKARAN NAMBIAR MONDAY, THE 14TH DAY OF DECEMBER 2020 / 23RD AGRAHAYANA, 1942 WP(C).No.20788 OF 2020(W) PETITIONER: K.C.ANTONY AGED 60 YEARS S/O. LATE CHACKO, CONTRACTOR, KAITHACKAL HOUSE, CHEMMALAMATTOM P. O., ERATTUPETTA VIA, KOTTAYAM DISTRICT, PIN - 686 529. BY ADVS. SRI.BABU JOSEPH KURUVATHAZHA SMT.ARCHANA U. RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (CIRCLE I) PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM - 686 001. 2 INCOME TAX OFFICER PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM - 686 001. R1-2 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-2 BY JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20788 OF 2020(W) 2

JUDGMENT Taking note of the submission of the learned counsel for the petitioner that an application under Section 119 of the Income Tax Act is being filed before the respondent, the Writ petition is closed without prejudice to the right of the petitioner to pursue the said application. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/14.12.2020

WP(C).No.20788 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE INDIAN INCOME TAX RETURN FOR THE YEAR 2010-11 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS. EXHIBIT P2 TRUE PHOTOCOPY OF THE RECEIPT ISSUED TO THE PETITIONER, IN PURSUANCE TO THE SUBMISSION OF EXT. P1. EXHIBIT P3 TRUE PHOTOCOPY OF THE EMAIL COMMUNICATION DATED 24.06.2020, FORWARDED BY THE PETITIONER TO THE OFFICE OF THE RESPONDENTS. EXHIBIT P4OF THE EMAIL COMMUNICATION DATED 1.7.2020, FORWARDED BY THE PETITIONER TO THE OFFICE OF THE RESPONDENTS. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE

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