CALICUT ISLAMIC CULTURAL SOCIETY vs. THE COMMISSIONER OF INCOME TAX

WP(C)/18177/2009HC KeralaKLHC01059763200908 November 2012Author: HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages

AI SummaryAllowed

What did the High Court hold?

The High Court of Kerala noted that the issues raised in the writ petition were covered by its earlier judgment in ITA No. 131 of 2010 and connected cases, which had been decided in favour of the assessee. Consequently, the High Court quashed Ext.P3 notice. The specific reasoning of the earlier judgment that led to the decision in favour of the assessee is not detailed in this excerpt. The ratio decidendi would be that if the issues are identical to a previously decided favourable judgment for the assessee, the current petition should follow that precedent. The operative direction was to quash Ext.P3.

What were the facts?

The petitioner, Calicut Islamic Cultural Society, filed a writ petition seeking to set aside a notice (Ext.P3) issued by the respondent, the Commissioner of Income Tax, Calicut. The petitioner had previously obtained an appellate order from the Income Tax Appellate Tribunal (ITAT) cancelling an earlier order (Ext.P1). The respondent issued the impugned notice dated June 24, 2009. The matter was heard by the High Court of Kerala. The assessment years are not explicitly stated in the provided text. The amount in dispute is not mentioned.

What were the issues?

1. Whether the notice issued by the Commissioner of Income Tax (Ext.P3) is liable to be quashed? (Question of law and fact, concerning the validity of the notice under relevant provisions of the Income Tax Act). The petitioner sought to quash Ext.P3 notice. The respondent's contentions are not recorded in the judgment. The judgment mentions that the issues raised in the writ petition are covered by a previous judgment of the High Court in ITA No. 131 of 2010 and connected cases, which was decided in favour of the assessee. No specific authorities, circulars, or precedents were detailed for either side in the provided text.

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 ANTONY DOMINIC THURSDAY, THE 8TH DAY OF NOVEMBER 2012/17TH KARTHIKA 1934 WP(C).No. 18177 of 2009 (N) --------------------------- PETITIONER: ----------- CALICUT ISLAMIC CULTURAL SOCIETY, REGN.NO.242/77, SNEHA NAGAR, KOLATHARA P.O. KOZHIKODE-673655, REPRESENTED BY ITS SECRETARY M.MOHAMED. BY ADVS.SRI.K.B. MOHAMMEDKUTTY 9SR) SMT.M.SHAJNA RESPONDENT: ----------- THE COMMISSIONER OF INCOME TAX, OFFICE OF COMMISSIONER OF INCOME TAX AAYANKAR BHAVAN, NORTH BLOCK, KOZHIKODE 673 001. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 18177 of 2009 (N) --------------------------- APPENDIX -------- PETITIONER'S EXHIBITS --------------------- EXT.P1. COPY OF THE ORDER DATED 30.03.2006. EXT.2. COPY OF THE APPELLATE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH CANCELING EXHIBIT P1. EXT.P3. COPY OF THE NOTICE DATED 24.6.2009 ISSUED BY THE RESPONDENT BEARING NO.CIT/CLT/ 12A / 09-10. EXT.P4. COPY OF ORDER PASSED BY THE RESPONDENT, COMMISSIONER OF INCOME TAX, CALICUT, IN RESPET OF M/S. ISLAMIC WELFAE TRUST, OMASSERRY. RESPONDENT'S EXHIBITS : NIL --------------------- / TRUE COPY / P.A. TO JUDGE VK ANTONY DOMINIC,J -------------------------------- W.P.(C)No.18177 of 2009 ------------------------------------- Dated this the 8th day of November, 2012

JUDGMENT Prayer sought in the writ petition is to set aside Ext.P3 notice. When the matter was taken up, it was reported that the issues raised in the writ petition are covered by the judgment of this Court in ITA No.131 of 2010 and connected cases, which has been decided in favour of the assessee.

In view of the said judgment, this writ petition is disposed of quashing Ext.P3. ANTONY DOMINIC, JUDGE ln

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