M/S.JOSCO GOLD CORPORATOIN PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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WP(C)/40983/2018HC KeralaKLHC01095102201807 August 2020Author: HONOURABLE MR.JUSTICE N.NAGARESH7 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala at Ernakulam, in view of the withdrawal memo filed by the counsel for the petitioners, dismissed all three writ petitions as withdrawn. No decision was made on the merits of any issues that might have been raised in the petitions. The operative direction is the dismissal of the petitions. No specific issues were left undecided as the petitions were withdrawn.

What were the facts?

These three writ petitions (WP(C) Nos. 41015/2018, 40709/2018, and 40983/2018) were filed before the High Court of Kerala at Ernakulam. The petitioners are M/s. Josco Jewellers Pvt. Ltd., P.A. Jose (represented by its proprietor), and M/s. Josco Gold Corporation Private Limited. The respondents are the Principal Commissioner of Income Tax, Kottayam, and the Assistant Commissioner of Income Tax, Circle-1, Kottayam. The petitions were heard on August 7, 2020. The judgment indicates that a withdrawal memo was filed by the counsel for the petitioners.

What were the issues?

The High Court was to decide the matters presented in the writ petitions. However, the judgment does not specify the exact grounds or questions of law that were to be adjudicated. The records indicate that the counsel for the petitioners filed a withdrawal memo. Therefore, no arguments were presented by either the petitioners or the revenue before the court for adjudication on merits. The procedural history that matters is the filing of the writ petitions and the subsequent filing of a withdrawal memo by the petitioners.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C).No.41015 OF 2018
WP(C).40709/2018
WP(C).40983/2018

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 07TH DAY OF AUGUST 2020 / 16TH SRAVANA, 1942 WP(C).No.41015 OF 2018(B) PETITIONER: M/S.JOSCO JEWELLERS PVT.LTD., RAJIV GANDHI SHOPPING COMPLEX, KOTTAYAM,REPRESENTED BY ITS GENERAL MANAGER,SRI.SABU THOMAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM 686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,KOTTAYAM-686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40709/2018(K), WP(C).40983/2018(W), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)Nos.41015/2018 & connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40709 OF 2018(K) PETITIONER: P.A. JOSE,PAYYAPPALLIL HOUSE, THIRUVATHUKKAL P.O.,KOTTAYAM 686 001, REPRESENTED BY ITS PROPRIETOR SRI. P.A. JOSE. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM 686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM 686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40983/2018(W), WP(C).41015/2018(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)Nos.41015/2018 & connected cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40983 OF 2018(W) PETITIONER: M/S.JOSCO GOLD CORPORATOIN PRIVATE LIMITED, JOSCO COMPLEX, NAGAMPADAM, KOTTAYAM-686 001, REPRESENTED BY ITS' GENERAL MANAGER, MR. SABU THOMAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM-686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-I, KOTTAYAM-686 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40709/2018(K), WP(C).41015/2018(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)Nos.41015/2018 & connected cases 4 JUDGMENT Dated this the 7th day of August, 2020 In view of the withdrawal memo filed by the counsel for the petitioner, these writ petitions are dismissed as withdrawn. Sd/- N. NAGARESH JUDGE ncd WP(C)Nos.41015/2018 & connected cases 5 APPENDIX OF WP(C) 41015/2018 PETITIONER'S EXHIBITS: EXHIBIT P1

DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2OF THE DEMAND NOTICE DATED 13.3.2015 EXHIBIT P3OF THE ORDER DATED 17.3.2015 OF THE DY.COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4OF THE NOTICE DATED 9.4.2018 EXHIBIT P5OF THE NOTICE DATED 17.4.2018 EXHIBIT P6OF THE NOTICE DATED 9.7.2018 EXHIBIT P7OF THE APPLICATION FOR RECTIFICATION DATED 16.7.2018 EXHIBIT P8OF THE ORDER DATED 31.7.2018 EXHIBIT P9OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTER APPENDIX OF WP(C) 40709/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2OF THE DEMAND NOTICE DATED 13/3/2015 EXHIBIT P3OF THE ORDER DATED 17.3.2015 OF THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM EXHIBIT P4OF THE NOTICE DATED 9.4.18 EXHIBIT P5OF THE REPLY DATED 17.4.18 EXHIBIT P6OF THE ORDER DATED 9.7.18 EXHIBIT P7OF THE APPLICATION FOR RECTIFICATION DATED 16/7/2018 EXHIBIT P8OF THE ORDER DATED 31.7.18 EXHIBIT P9OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALL ARE DATED 7.8.18 (4 NOS).

APPENDIX OF WP(C) 40983/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2OF THE DEMAND NOTICE DATED 13/03/2015. EXHIBIT P3OF THE ORDER DATED 17.3.2015 OF THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4OF THE NOTICE DATED 09.04.18 EXHIBIT P5OF THE REPLY DATED 17.4.18 EXHIBIT P6OF THE ORDER DATED 09.07.18 EXHIBIT P7OF THE APPLICATION FOR RECTIFICATION DATED 16/7/2018 EXHIBIT P8OF THE ORDER DATED 31/07/2018 EXHIBIT P9OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTER.

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