MARVEL TOURS PVT. LTD. vs. THE INCOME TAX OFFICER

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WP(C)/16307/2020HC KeralaKLHC01040882202018 August 2020Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR7 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the first respondent, the Income Tax Officer, to consider and pass orders on the rectification petitions filed by the petitioner. This decision was based on the submission made by the learned Standing Counsel for the respondents, who indicated that the rectification petitions could be disposed of within two months. The Court mandated that the orders be passed within an outer time limit of two months from the date of receipt of a copy of the judgment. The petitioner was also directed to produce a copy of the writ petition and the judgment before the first respondent for further action. The hearing of the petitioner, either physically or through video conference, was also stipulated.

What were the facts?

The petitioner, Marvel Tours Pvt. Ltd., filed a writ petition before the High Court of Kerala seeking a direction to the Income Tax Officer (ITO), the first respondent, to consider and pass orders on several rectification petitions. These petitions were filed in connection with the denial of refunds for excess tax paid by the petitioner for assessment years 2008-2009 to 2015-2017. The respondents, represented by their Standing Counsel, submitted that the rectification petitions could be disposed of by the ITO within two months.

What were the issues?

1. Whether the High Court should direct the Income Tax Officer to consider and pass orders on the rectification petitions filed by the assessee concerning the denial of refunds for excess tax paid for assessment years 2008-2009 to 2015-2017. Assessee's Contention: The assessee sought a direction for the consideration and disposal of their rectification petitions, which were related to the denial of refunds for excess tax paid. The specific grounds for rectification were not detailed in the judgment. Revenue's Contention: The revenue, through its Standing Counsel, submitted that the rectification petitions could be disposed of by the first respondent (ITO) within an outer time limit of two months.

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 TUESDAY, THE 18TH DAY OF AUGUST 2020 / 27TH SRAVANA, 1942 WP(C).No.16307 OF 2020(K) PETITIONER: MARVEL TOURS PVT. LTD. EARTHEN CUBE, BUND ROAD, OFF NH 47 BYPASS, MARADU, ERNAKULAM, KOCHI-682 304, REPRESENTED BY ITS MG DIRECTOR, MR SEJOSE JOSE. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA SMT.ZAINAB ZEBAIBRAHIM P.M. RESPONDENTS: 1 THE INCOME TAX OFFICER CORPORATE WARD 1(4) KOCHI-682018. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX, COCHIN-682 018. 3 THE COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BANGALORE-560 050. R1-3 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.16307 of 2020 2

JUDGMENT

The petitioner has approached this Court with a direction to the 1st respondent to consider and pass orders on the rectification petitions produced as Exts.P1(c), P1(e), P2(f), P4(c), P4(d), P4(e), P6(c), P7(c), P8(c), P9(d), P9(e) and P9(f). The said prayer is sought in connection with the denial of refund of excess tax paid by the petitioner for the assessment years 2008-2009 to 2015-2017. 2. The learned Standing counsel for the respondents would submit that the rectification petitions can be disposed by the 1st respondent within an outer time limit of two months.

3.

I have heard the learned counsel for the petitioner and the learned Standing counsel for the respondent. Taking note of the submission of the learned Standing counsel for the respondents, the Writ Petition is disposed by directing the 1st respondent to consider and pass orders on the rectification petitions referred above within an outer time limit of two months from the date of receipt of a copy of this judgment, after hearing the petitioner either through physical hearing or through video conference as a case may be. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the 1st respondent for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/18.8.2020

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 NIL EXHIBIT P1 (A) TRUE COPY OF THIS RETURN VERIFICATION FORM DATED 30.9.2008 EXHIBIT P1(B) TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 143(3) DATED 9.12.2020 EXHIBIT P1 (C) TRUE COPY OF RECTIFICATION PETITIONER DATED 29.1.2011 FILED BY THE PETITIONER EXHIBIT P1 (D) TRUE COPY OF THE CHALLAN AND ANNUAL TAX STATEMENT UNDER SECTION 203 AA EXHIBIT P1 (E) TRUE COPY OF LETTER DATED 28.3.2012 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P2 NIL EXHIBIT P2 (A) TRUE COPY OF REVISED RETURN FILED ON 29.3.2010 FOR ASSESSMENT YEAR 2009-10 BY THE PETITIONER EXHIBIT P2 (B) TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2011 UNDER SECTION 143(3) PASSED BY THE ASSESSING OFFICER EXHIBIT P2 (C) TRUE COPY OF THE APPELLATE ORDER DATED 21.3.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI EXHIBIT P2 (D) TRUE COPY OF THE REVISED ORDER AND TAX COMPUTATION STATEMENT DATED 28.6.2017 PASSED BY THE 1ST RESPONDENT EXHIBIT P2 (E) TRUE COPY OF THE LETTER DATED 27.7.2017 WITH ENCLOSURES FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P2 (F) TRUE COPY OF THE LETTER DATED 20.7.2019 ACKNOWLEDGED BY THE PETITIONER TO THE 2MD RESPONDENT EXHIBIT P3 NIL W.P.(C).No.16307 of 2020 5 EXHIBIT P3 (A) TRUE COPY OF THE RETURN DATED 27.9.2010 FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2010-11 EXHIBIT P3 (B) TRUE COPY OF THE LETTER DATED 25.6.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4 NIL EXHIBIT P4 (A) TRUE COPY OF THE REVISED RETURN DATED 14.6.2012 FOR ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER EXHIBIT P4 (B) TRUE COPY OF THE INTIMATION DATED 13.9.2012 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P4 (C) TRUE COPY OF THE RECTIFICATION PETITION DATED 19.4.2013 FILED BY THE PETITIONER EXHIBIT P4 (D) TRUE COPY OF THE LETTER DATED 4.5.2017 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT EXHIBIT P4 (E) TRUE COPY OF THE LETTER DATED 28.5.2019 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P5 NIL EXHIBIT P5 (A) TRUE COPY OF THE REVISED RETURN DATED 6.6.2013 FOR ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER EXHIBIT P5 (B) TRUE COPY OF INTIMATION UNDER SECTION 143 (1) DATED 26.8.2014 ISSUED BY THE 3RD RESPONDENT EXHIBIT P6 NIL EXHIBIT P6 (A) TRUE COPY OF THE RETURN DATED 31.10.2013 FOR ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER EXHIBIT P6 (B) TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 PASSED BY THE 1ST RESPONDENT EXHIBIT P6 (C) TRUE COPY OF RECTIFICATION PETITION DATED 22.3.2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P6 (D) TRUE COPY OF THE APPEAL DATED 29.3.2016 FILED BY THE PETITIONER BEFORE THE COMMISSIONER W.P.(C).No.16307 of 2020 6 (APPEALS) EXHIBIT P7 NIL EXHIBIT P7( A) TRUE COPY OF THE RETURN ON 30.11.2014 FOR ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER EXHIBIT P7 (B) TRUE COPY OF ASSESSMENT ORDER DATED 26.12.2016 UNDER SECTION 143(3) PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2014-15 EXHIBIT P7 (C) TRUE COPY OF THE RECTIFICATION PETITION DATED 20.7.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P8 NIL EXHIBIT P8 (A) TRUE COPY OF THE RETURN DATED 28.9.2015 FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P8 (B) TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 UNDER SECTION 143(3) PASSED BY THE 1ST RESPONDENT EXHIBIT P8 (C) TRUE COPY OF THE RECTIFICATION PETITION UNDER SECTION 154 DATED 28.3.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P9 NIL EXHIBIT P9 (A) TRUE COPY OF THE REVISED RETURN DATED 6.1.2017 FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P9 (B) TRUE COPY OF INTIMATION DATED 10.3.2018 UNDER SECTION 143(1) ISSUED BY THE 3RD RESPONDENT EXHIBIT P9 (C) TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2018 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2016-17 EXHIBIT P9 (D) TRUE COPY OF RECTIFICATION PETITION FILED BY THE PETITIONER ON 15.1.2019 BEFORE THE 1ST RESPONDENT EXHIBIT P9 (E) TRUE COPY OF THE RECTIFICATION PETITION DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT W.P.(C).No.16307 of 2020 7 EXHIBIT P9 (F) TRUE COPY OF LETTER DATED 20.7.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE

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