P.M.SANTHOSH @ SANTHOSH MADHAVAN vs. COMMISSIONER OF INCOME TAX

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WP(C)/15194/2011HC KeralaKLHC01058037201126 November 2019Author: HONOURABLE MRS. JUSTICE ANU SIVARAMAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition was infructuous as the assessment proceedings for the assessment years 2003-2004 to 2008-2009 had been completed. The Court observed that the challenged proceedings were issued at the stage of provisional assessment, and since the final assessment was complete, nothing remained for consideration in the writ petition. The petition was closed as infructuous. The Court explicitly stated that the contentions of the petitioner were left open to be decided in appropriate proceedings against the assessment, if any. No specific findings were made on the merits of the provisional assessment itself.

What were the facts?

The petitioner, P.M. Santhosh @ Santhosh Madhavan, filed a writ petition challenging proceedings issued under provisional assessment for assessment years 2003-2004 to 2008-2009. The respondents, including the Commissioner of Income Tax and the Deputy Commissioner of Income Tax, submitted that the assessment for the years in question had been completed. The proceedings challenged were issued pending the final assessment.

What were the issues?

1. Whether the writ petition is maintainable when the assessment proceedings for the assessment years 2003-2004 to 2008-2009 have been completed, rendering the challenge to provisional assessment proceedings infructuous. Assessee's Contention: The writ petition was filed challenging the provisional assessment proceedings. Revenue's Contention: The assessment for the years in question is complete, and therefore, the writ petition challenging the provisional assessment is infructuous.

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 MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 26TH DAY OF NOVEMBER 2019 / 5TH AGRAHAYANA, 1941 WP(C).No.15194 OF 2011(Y) PETITIONER: P.M.SANTHOSH @ SANTHOSH MADHAVAN SWAMY AMRUTHA CHAITHANYA,, AGED 39 YEARS,, 4B, ROYAL STADIUM MANSION, KADAVANTHRA,, KOCHI-20. BY ADV. SRI.C.P.UDAYABHANU RESPONDENTS: 1 COMMISSIONER OF INCOME TAX OFFICE OF THE COMMISSIONER OF INCOME TAX,, ERNAKULAM, KOCHI-18. 2 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, ERNAKULAM,, THARAKANDAM CENTRE,, BANERJI ROAD, KOCHI-682018. 3 AXIZ BANK REP. BY BRANCH MANAGER 41/41B, GROUND FLOOR, CHICAGO PLAZA,, RAJAJI ROAD, ERNAKULAM, KOCHI-35. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R1 BY ADV. SRI.MADHU RADHAKRISHNAN R1 BY ADV. SRI.P.RADHAKRISHNAN 1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.15194 OF 2011(Y) 2

JUDGMENT This writ petition has been filed challenging Ext.P2 proceedings issued pending assessment to Income Tax in respect of the assessment years 2003-2004 to 2008-2009. It is submitted by the learned counsel appearing for the respondents that the proceedings challenged have been issued at the stage of provisional assessment. It is stated that the assessment in respect of the years in question is complete.

In the above view of the matter, I am of the opinion that nothing survives for consideration in this writ petition.

This writ petition is, therefore, closed as infructuous without prejudice to the contentions of the petitioner which are left open to be decided in appropriate proceedings against the assessment, if any. ANU SIVARAMAN JUDGE Bng/29.11.19

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