P.P.ALPHONSA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/40992/2018HC KeralaKLHC01095111201810 August 2020Author: HONOURABLE MR.JUSTICE N.NAGARESH3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala granted the petitioner's request to withdraw the writ petition. The court allowed the petitioner the liberty to move the court again in case the issue is not settled under the 'Vivad Se Vishwas' scheme. The reasoning was based on the petitioner's stated intention to opt for the settlement scheme and their request for withdrawal. The operative direction was to dismiss the writ petition as withdrawn, with the aforementioned liberty granted. No specific issues regarding the merits of the original dispute were decided.

What were the facts?

The petitioner, P.P. Alphonsa, filed a writ petition before the High Court of Kerala at Ernakulam. The respondents were the Principal Commissioner of Income Tax, Kottayam, and the Assistant Commissioner of Income Tax, Circle-I, Kottayam. The writ petition was filed challenging an order or action by the revenue authorities. The petitioner, at a later stage, expressed an intention to opt for the Income Tax Dispute Settlement Scheme, 'Vivad Se Vishwas'. Consequently, the petitioner sought to withdraw the writ petition with liberty to approach the court again if the dispute was not settled under the scheme.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the writ petition with the option to re-approach the court if the dispute is not settled under the 'Vivad Se Vishwas' scheme? (Question of procedure) The petitioner argued that they intended to avail the 'Vivad Se Vishwas' scheme and therefore wished to withdraw the current writ petition. They sought liberty to move the court again if the issue remained unresolved after opting for the scheme. The revenue did not record any specific arguments in the judgment.

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 N.NAGARESH MONDAY, THE 10TH DAY OF AUGUST 2020 / 19TH SRAVANA, 1942 WP(C).No.40992 OF 2018(Y) PETITIONER: P.P.ALPHONSA,PAYYAPPALLIL HOUSE, THIRUVATHUKKAL P.O., KOTTAYAM-686 001. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND JOB ABRAHAM RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM – 686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I,KOTTAYAM – 686 001. R1-R2 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.40992/2018 2 JUDGMENT Dated this the 10th day of August, 2020 The learned counsel for the petitioner submits that the petitioner proposes to opt for Income Tax Dispute Settlement Scheme, 'Vivad Se Vishwas' and does not want to further prosecute the writ petition at this stage. The petitioner seeks liberty to move this Court again in case the issue is not settled. Granting such liberty, the writ petition is dismissed as withdrawn. Sd/- N. NAGARESH JUDGE ncd WP(C)No.40992/2018 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1

DATED 13.03.2015 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2OF THE DEMAND NOTICE DATED 13/03/2015. EXHIBIT P3OF THE ORDER DATED 17.03.2015 OF THE DY.COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE,ERNAKULAM. EXHIBIT P4OF THE NOTICE DATED 09.04. 18. EXHIBIT P5OF THE REPLY DATED 17.04. 18. EXHIBIT P6OF THE ORDER DATED 09.07. 18. EXHIBIT P7OF THE APPLICATION FOR RECTIFICATION DATED 16/07/2018. EXHIBIT P8OF THE ORDER DATED 31.07. 18. EXHIBIT P9OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH THE COVERING LETTER.

Recent GST High Court judgments

Search GST case law →