M/S.CANON GRANITES PVT.LTD., vs. THE INCOME TAX OFFICER,

PDF · subscribers
WP(C)/35229/2018HC KeralaKLHC01081144201830 October 2018Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages
AI SummaryThe provided text is an excerpt from a High Court judgment and does not indicate the final result of the writ petition. It is not possible to determine if the petition was Allowed, Dismissed, Partly Allowed, Remanded, or Withdrawn based solely on this excerpt.

What did the High Court hold?

The provided text is an excerpt from a High Court judgment and does not contain any findings or decisions made by the Tribunal. It does not detail what the Tribunal decided on any issue, the reasoning behind such decisions, or the ratio decidendi. Consequently, there are no operative directions such as remand or deletion, nor is there any mention of issues left undecided. The judgment does not provide any basis for citing a principle for another case.

What were the facts?

The petitioner, M/s. Canon Granites Pvt. Ltd., represented by its Managing Director, filed a writ petition before the High Court of Kerala. The respondents are the Income Tax Officer, Ward 1(3), Range 1, Thrissur; the Commissioner of Income Tax (Appeals); and The South Indian Bank Ltd., Bazar Branch, Thrissur, represented by its Branch Manager. The writ petition was filed along with two other related writ petitions. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it mention the amount in dispute. The procedural history is limited to the filing of the writ petition before the High Court.

What were the issues?

The provided text is an excerpt from a High Court judgment and does not contain the specific issues that the Tribunal had to decide, nor the arguments presented by the assessee and the revenue. Therefore, it is not possible to identify the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, or the authorities, circulars, or precedents relied upon by either side. The judgment does not record any arguments for the petitioner or the respondents.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 35229 of 2018
W.P.(C)Nos.35228/2018

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 30TH DAY OF OCTOBER 2018 / 8TH KARTHIKA, 1940 PETITIONER: M/S.CANON GRANITES PVT.LTD., MUNICIPAL BUILDING, ROUND SOUTH, THRISSUR 680001, REPRESENTED BY ITS MANAGING DIRECTOR MR. JOSE K FRANCIS. BY ADVS. SRI.RAMESH CHERIAN JOHN SRI.JOSEPH MARKOSE (SR.) RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 1(3), RANGE 1, AAYAKKAR BHAVAN, S.T. NAGAR, THRISSUR- 680 001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKKARA BHAWAN, S.T.NAGAR, THRISSUR-680 001. 3 THE SOUTH INDIAN BANK LTD., BAZAR BRANCH, THRISSUR, REPRESENTED BY ITS BRANCH MANAGER-680 001. 4 THE BRANCH MANAGER, THE SOUTH INDIAN BANK LTD., BAZAR BRANCH, THRISSUR, PIN-680 001. ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2018 ALONG WITH W.P.(C)Nos.35228/2018 AND 35301/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE FIR FILED ON 19.03.2014 BY THE CBI. EXHIBIT P2 TRUE COPY OF THE RELEVANT PAGES OF THE FINAL REPORT FILED BY UNDER SECTION 173 CR.PC ON COMPLETION OF INVESTIGATION. EXHIBIT P3 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT. EXHIBIT P4 TRUE COPY OF THE AUDITED BALANCE SHEET AS AT 31.03.2014. EXHIBIT P5 TRUE COPY OF THE DEMAND DRAFT DATED 20.06.2015 ISSUED BY CBI. EXHIBIT P6 TRUE COPY OF THE PURCHASE VOUCHERS SIGHED BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC FROM SMALL TIME QUARRY OPERATORS. EXHIBIT P6 A TRUE COPY OF THE PURCHASE VOUCHERS SIGNED BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC. FROM SMALL TIME QUARRY OPERATORS. EXHIBIT P7 TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES KERALA PRIVATE LIMITED. EXHIBIT P7 A TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES WP(C).No. 35229 of 2018 3 KERALA PRIVATE LIMITED. EXHIBIT P7 B TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES KERALA PRIVATE LIMITED. EXHIBIT P8 TRUE COPY OF FORM OF APPEAL AND THE GROUNDS OF APPEAL. EXHIBIT P9 TRUE COPY OF THE GARNISHEE NOTICE ISSUED UNDER SECTION 226(3) OF THE ACT DATED 22.03.2017 TO SOUTH INDIAN BANK. EXHIBIT P10 TRUE COPY OF APPLICATION FOR STAY DATED 30.08.2017 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF THE JUDGMENT IN WPC NO.28376 OF 2017. EXHIBIT P11 A TRUE COPY OF ACKNOWLEDGEMENT OF RECEIPT OF COPY OF THE JUDGMENT IN WPC NO.28376 OF 2017. EXHIBIT P12 TRUE COPY OF COVERING LETTER DATED 01.08.2018 OF THE COUNSEL FOR THE APPELLANT. EXHIBIT P13 TRUE COPY OF THE SUMMARY OF ARGUMENTS DATED 17.09.2018. EXHIBIT P13 A TRUE COPY OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER. EXHIBIT P13 B TRUE COPY OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER. EXHIBIT P14 TRUE COPY OF THE COMMON ORDER OF STAY DATED 18.09.2018 PASSED BY THE 2ND RESPONDENT. WP(C).No. 35229 of 2018 4 EXHIBIT P15 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2017. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD

Recent GST High Court judgments

Search GST case law →