MS. MEEZAN REALTORS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/2339/2017HC KeralaKLHC01050286201724 January 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, in its order dated January 24, 2017, disposed of the writ petition. The judgment does not provide details of the specific findings or reasoning of the Court. It is not recorded whether any specific issues were decided on merits or if the petition was disposed of on procedural grounds. Therefore, the extent of relief granted, if any, and the operative directions are not discernible from the provided text. No specific ratio decidendi can be extracted, and no issues were expressly left undecided.

What were the facts?

This case involves a writ petition filed by Ms. Meezan Realtors Private Limited against the Assistant Commissioner of Income Tax, the Income Tax Appellate Tribunal (Kochi Bench), and the Tax Recovery Officer. The petitioner is challenging an order or action that is not explicitly detailed in the provided text. The assessment year(s) are not specified. The procedural history leading to this writ petition is also not elaborated upon, other than the fact that the petitioner is seeking relief from this Court. The amount in dispute, if any, is not mentioned.

What were the issues?

The primary issue before the High Court of Kerala was whether the petitioner, Ms. Meezan Realtors Private Limited, was entitled to any relief under the writ jurisdiction. The petitioner's specific grounds for challenging the impugned order or action are not detailed in the provided text. The respondent, represented by the Standing Counsel for Income Tax, would likely be defending the actions of the Income Tax Department. The judgment does not record specific arguments made by either side or any particular provisions of the Income Tax Act that were the subject of contention.

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

WP(C).No. 2339 of 2017
ITA NO.367/COCH/2014
ITA NO.368/COCH/2014
ITA NO.369/COCH/2014

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 K.VINOD CHANDRAN TUESDAY, THE 24TH DAY OF JANUARY 2017/4TH MAGHA, 1938 WP(C).No. 2339 of 2017 (N) --------------------------- PETITIONER(S): ----------------------- MS. MEEZAN REALTORS PRIVATE LIMITED, 5/3410-IIND LEVEL, GALLERIA TREADE CENTRE, MARKAZ COMPLEX, MAVOOR ROAD, CALICUT, BY U. POCKER, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): ------------------------ 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), AAYAKAR BHAVAN, MANANCHIRA, CALICUT-673 001. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD, COCHIN-682 030. 3. TAX RECOVERY OFFICER, AAYAKAR BHAVAN, MANANCHIRA, CALICUT-673 001. BY SRI.K.M.V.PANDALAI, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 2339 of 2017 (N) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 PHOTOCOPY OF ASSESSMENT ORDER FOR 2004-05. EXHIBIT P2 PHOTOCOPY OF ASSESSMENT ORDER FOR 2005-06. EXHIBIT P3 PHOTOCOPY OF ASSESSMENT ORDER FOR 2006-07. EXHIBIT P4 PHOTOCOPY OF MEMORANDUM OF APPEAL FILED FOR 2004-05 BEFORE APPELLATE TRIBUNAL. EXHIBIT P5 PHOTOCOPY OF MEMORANDUM OF APPEAL FILED FOR 2005-06 BEFORE APPELLATE TRIBUNAL. EXHIBIT P6 PHOTOCOPY OF MEMORANDUM OF APPEAL FILED FOR 2006-07 BEFORE APPELLATE TRIBUNAL. EXHIBIT P7 PHOTOCOPY OF ORDER DT. 01.12.2014 IN ITA NOS.367,368,369/COCH/2014. EXHIBIT P8 PHOTOCOPY OF APPLICATION OF RESTORATION FILED FOR ITA NO.367/COCH/2014 RE:2004-05. EXHIBIT P9 PHOTOCOPY OF APPLICATION OF RESTORATION FILED FOR ITA NO.368/COCH/2014 RE:2005-06. EXHIBIT P10 PHOTOCOPY OF APPLICATION OF RESTORATION FILED FOR ITA NO.369/COCH/2014 RE:2006-07. EXHIBIT P11A PHOTOCOPY OF LETTER DT. 06.01.2017 ISSUED BY THIRD RESPONDENT. EXHIBIT P11B PHOTOCOPY OF NOTICE IN FORM NO.ITCP 17 DT. 06.01.2017 ISSUED BY THIRD RESPONDENT. EXHIBIT P12 PHOTOCOPY OF REPLY DT. 18.01.2017 FILED BEFORE THIRD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 2339 of 2017 (N) ------------------------------------------ Dated: 24th January, 2017

J U D G M E N T The petitioner is aggrieved with the sale proceedings initiated against the attached property on the ground that the restoration applications at Exts.P8, P9 and P10 are pending before the Income Tax Appellate Tribunal.

2.

The learned Standing Counsel appearing for the respondent Department would contend that the appeals itself were dismissed for default as early as in 2014 and the restoration applications were filed only on the proceedings initiated against the property in January, 2017. W.P.(C) No. 2339/2017 -2-

3.

In such circumstance, the sale proceeding shall be continued, but, however, the Tribunal shall consider the application within a period of one month, at any rate before the date of sale. The writ petition is disposed of. K.VINOD CHANDRAN, JUDGE jjj 24/1/17

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