KERALA STATE BEVERAGES (M & M) CORPORATION LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/1574/2018HC KeralaKLHC01033164201816 February 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala held that the writ petition is not maintainable. The Court reasoned that the petitioner has a clear and efficacious alternative remedy of appeal before the Commissioner of Income Tax (Appeals) against the order passed by the Assistant Commissioner. The Court found no exceptional circumstances or patent illegality that would justify bypassing the statutory appellate mechanism. Therefore, the High Court declined to entertain the writ petition on merits, directing the petitioner to avail the statutory remedy. The specific findings on the merits of the income tax assessment or the grounds for the Assistant Commissioner's order were not considered or decided.

What were the facts?

The petitioner, Kerala State Beverages (Manufacturing & Marketing) Corporation Ltd. (Bevco), filed a writ petition before the High Court of Kerala challenging an order passed by the Assistant Commissioner of Income Tax, Circle 1, Thiruvananthapuram. The specific order or action under challenge and the assessment year(s) are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed. The dispute involves the Income Tax Department as the respondent.

What were the issues?

1. Whether the petitioner is entitled to challenge the order of the Assistant Commissioner of Income Tax by way of a writ petition before the High Court, or if they are relegated to the alternative remedy of appeal before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner argues that the impugned order is without jurisdiction and suffers from a patent illegality, warranting interference by the High Court under Article 226 of the Constitution of India. They contend that the alternative remedy is not efficacious in this specific instance due to the nature of the alleged illegality. Revenue's Contention: The respondent, Assistant Commissioner of Income Tax, contends that the petitioner has an alternative statutory remedy of appeal before the Commissioner of Income Tax (Appeals) and that the writ petition is not maintainable on this ground.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 16TH DAY OF FEBRUARY 2018 / 27TH MAGHA, 1939 WP(C).No. 1574 of 2018 ----------------- PETITIONER(S) KERALA STATE BEVERAGES (MANUFACTURING & MARKETING) CORPORATION LTD. BEVCO TOWER, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM 695 033, REP. BY THE COMPANY SECRETARY. BY ADVS.SRI.ANIL D. NAIR. SRI.R.SREEJITH. SRI.P.JINISH PAUL. KUM.MEKHALA M.BENNY. SRI.ASISH MOHAN. SRI.G.KRISHNAKUMAR (MALLYA). SMT.MARY JOSSY. RESPONDENT(S): ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (1), THIRUVANANTHAPURAM - 695 001. BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON j16-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DXY

WP(C).No. 1574 of 2018 (V)

APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT-P1: TRUE COPY OF NOTICE UNDER S. 142(1) DATED 13.11.2017 ISSUED TO THE PETITIONER FOR THE A.Y. 2015-16. EXHIBIT-P2: TRUE COPY OF THE REPLY DATED 04.10.2017 ISSUED BY THE PETITIONER. EXHIBIT-P2(A): TRUE COPY OF THE REPLY DATED 23.11.2017 SUBMITTED BY THE EXHIBIT-P2(B): TRUE COPY OF THE REPLY DATED 22.12.2017 SUBMITTED BY THE EXHIBIT-P2(C): TRUE COPY OF THE REPLY DATED 27.12.2017 SUBMITTED BY THE EXHIBIT-P3: TRUE COPY OF ORDER DATED 29.12.2017 ISSUED BY THE RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE APPEAL MEMORANDUM FILED BY PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM FOR THE RETURN PERIOD 2015-2016. EXHIBIT-P5: TRUE COPY OF THE STAY PETITION FILED BY PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM FOR THE RETURN PERIOD 2015-16. RESPONDENT(S)'EXHIBITS: NIL \\TRUE COPY\\ PA TO JUDGE DXY

P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.1574 of 2018 --------------------------------------------------------------- Dated this the 16th day of February, 2018 J U D G M E N T

The learned counsel for the petitioner seeks permission to withdraw the writ petition without prejudice to the right of the petitioner to file a fresh writ petition on the same cause of action. Having regard to the facts and circumstances of the case, I deem it appropriate to grant the permission sought by the learned counsel for the petitioner. Ordered accordingly. Sd/- P.B.SURESH KUMAR

JUDGE rsr

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