CENTURY FILMS vs. THE ASST.COMMISSIONER OF INCOME TAX (TDS)

WP(C)/24904/2014HC KeralaKLHC01070525201410 December 2019Author: HONOURABLE MRS. JUSTICE ANU SIVARAMAN3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the judgment delivered in WP(C) No. 25032 of 2009 on 23.8.2016 covers the issue raised in the present writ petition. Therefore, the said judgment was made applicable to the current case. The Court directed the petitioner to approach the Assessing Officer and seek concession in accordance with amended Rule 28AA of the Income Tax Rules, 1961. An interim order was continued for two months to allow the petitioner to file a representation within three weeks of receiving the judgment copy. The competent respondent was directed to consider this representation within one month thereafter. The Court did not expressly leave any issue undecided, as the matter was disposed of based on the prior judgment and a procedural direction.

What were the facts?

The petitioner, Century Films, represented by its proprietor Raju Mathew, filed a writ petition before the High Court of Kerala. The respondents include various Income Tax authorities and M/s. Central Advertising Agency. The petitioner sought relief concerning an issue that was also raised by the 4th respondent in a separate writ petition, WP(C) No. 25032 of 2009. The High Court noted that the judgment in WP(C) No. 25032 of 2009, dated 23.8.2016, covered the issue in the present writ petition. Consequently, notice to the 4th respondent was dispensed with, and the judgment in the earlier writ petition was made applicable to this case.

What were the issues?

1. Whether the judgment in WP(C) No. 25032 of 2009, delivered by this Court on 23.8.2016, covers the issue raised in the present writ petition (WP(C).No.24904 OF 2014)? Assessee's Contention: The petitioner submitted that a writ petition filed by the 4th respondent (M/s. Central Advertising Agency) in WP(C) No. 25032 of 2009, and the judgment delivered therein on 23.8.2016, covers the issue raised in the present writ petition. Therefore, the petitioner sought the application of the said judgment to their case. Revenue's Contention: The judgment does not record any specific contentions made by the revenue respondents. However, the operative part of the judgment indicates that the petitioner is to approach the Assessing Officer to seek concession in terms of amended Rule 28AA of the Income Tax Rules, 1961.

Which sections of the Income-tax Act were involved?

Rule 28AA

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.24904 OF 2014

WP(C) No.25032 of 2009

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 MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 10TH DAY OF DECEMBER 2019 / 19TH AGRAHAYANA, 1941 WP(C).No.24904 OF 2014(K) PETITIONER: CENTURY FILMS CENTURY TOWERS, NEAR YWCA, M.C.ROAD, KOTTAYAM-686001, REPRESENTED BY ITS PROPRIETOR, MR.RAJU MATHEW. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.BINU MATHEW SRI.ISAAC THOMAS SRI.NOBY THOMAS CYRIAC SRI.TOM THOMAS (KAKKUZHIYIL) RESPONDENTS: 1 THE ASST.COMMISSIONER OF INCOME TAX (TDS) TDS CIRCLE, PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686001. 2 THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN- 682018. 3 THE ASSITANT COMMISSIONER OF INCOME TAX (CIRCLE-I) PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM- 686001. 4 M/S.CENTRAL ADVERTISING AGENCY POST BOX NO.51, ANAND THEATRE BUILDINGS, KOTTAYAM- 686001. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.24904 OF 2014(K) 2 JUDGMENT Dated this the 10th day of December 2019 Though notice to the 4th respondent is not complete, it is submitted by the learned counsel for the petitioner that a writ petition had been filed by the 4th respondent in WP(C) No.25032 of 2009 and the judgment of this court dated 23.8.2016 is the said Writ Petition covers the issue raised herein. Notice to 4th respondent is therefore dispensed with. The judgment in WP(C) No.25032 of 2009 shall apply to this case also. It is for the petitioner to approach the Assessing Officer and seek concession in terms of amended Rule 28AA of the Income Tax Rules, 1961. The interim order shall continue in force for a period of two months to enable the petitioner to approach the Assessing Officer with the representation within three weeks from the date of receipt of a copy of this judgment, which shall be considered by the competent among the respondents within one month thereafter. The Writ Petition is ordered accordingly. ANU SIVARAMAN cms JUDGE 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 EXHIBIT-P1: TRUE COPY OF AGREEMENT DATED 14.8.2014 EXECUTED BETWEEN THE PETITIONER AND THE 4TH RESPONDENT. EXHIBIT P2 EXHIBIT-P2: TRUE COPY OF APPLICATION DATED 26.8.2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3

DATED 9.12.2009 PASSED BY THIS HONOURABLE COURT IN W.P.(C) NO.25032/2009. EXHIBIT P4 EXHIBIT-P4:OF INTERIM ORDER DATED 3.6.2014 PASSED BY THIS HONOURABLE COURT IN I.A.NO.7014/2014 IN W.P.(C) NO.25032/2009. EXHIBIT P5 EXHIBIT-P5:OF ORDER DATED 31.3.2009 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOTTAYAM TO THE 4TH RESPONDENT. RESPONDENTS EXTS NIL // P.S.TO JUDGE cms

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