M/S. ARAFA GOLD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/33597/2017HC KeralaKLHC01081542201723 October 20174 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated October 23, 2017, did not delve into the merits of the tax dispute. Instead, the Court found that a writ petition was not maintainable in this case. The reasoning likely stems from the availability of alternative statutory remedies for the assessee to challenge the tax authorities' actions. The Court implicitly held that the petitioner should exhaust these statutory remedies before approaching the High Court under its writ jurisdiction. The operative direction would be to dismiss the writ petition, leaving the petitioner to pursue remedies under the Income Tax Act. No specific issue was left undecided, as the decision was on the maintainability of the petition itself.

What were the facts?

This is a writ petition filed by M/s. Arafa Gold, represented by its Managing Partner K. Abdul Salam, challenging an order. The petitioner is an assessee, and the respondents are tax authorities: the Deputy Commissioner of Income Tax, the Assistant Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals). The specific assessment year(s) and the nature of the order under challenge are not explicitly stated in the provided text. The procedural history indicates that the matter has reached the High Court of Kerala at Ernakulam through a writ petition filed on October 23, 2017.

What were the issues?

The primary issue before the High Court of Kerala was whether the petitioner, M/s. Arafa Gold, was entitled to maintain a writ petition against the tax authorities. The petitioner, through its counsel, likely argued for the maintainability of the writ petition, possibly due to a lack of alternative effective remedy or exceptional circumstances. The respondents, represented by the Standing Counsel for Income Tax, would have contended that a writ petition is not the appropriate forum for challenging the tax assessment or order, and that the petitioner should pursue statutory remedies available under the Income Tax Act, 1961. The specific provisions of the Income Tax Act that form the basis of the dispute are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF OCTOBER 2017/1ST KARTHIKA, 1939 WP(C).No. 33597 of 2017 (Y) ---------------------------- PETITIONER : ------------------ M/S. ARAFA GOLD, NEAR JUMA MAZJID,

TC-39/117,CHALAI, TRIVANDRUM

REPRESENTED BY ITS MANAGING PARTNEER K ABDUL SALAM

BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS : ---------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX DEPARTMENT OF INCOME TAX CENTRAL CIRCLE, KOLLAM 691 001

THE ASSISTANT COMMISSIONER OF INCOME TAX DEPARTMENT OF INCOME TAX CENTRAL CIRCLE, KOLLAM 691 001

THE COMMISSIONER OF INCOME TAX(APPEALS) PANAMPILLY NAGAR, ERNAKULAM 682 036

BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp

WP(C).No. 33597 of 2017 (Y) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------ EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER U/S 143(3) DATED NIL FOR THE ASSESSMENT YEAR 2011-12

EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED NIL FOR THE ASSESSMENT YEAR 2012-13

EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER U/S. 271B DATED 28-11-2016 ASSESSMENT YEAR 2011-12

EXHIBIT P4: FOR THE ASSESSMENT YEAR 2011-12 DATED 30-04-2014

EXHIBIT P5: FOR THE ASSESSMENT YEAR 2012-13 DATED 30-04-2015

EXHIBIT P6: FOR THE ASSESSMENT YEAR 2011-12 DATED 21-12-2016

EXHIBIT P7: TRUE COPY OF THE NOTICE NO ACIT/CC/KLM/ARR/17-18 DATED 04-10-2017

RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp

K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 33597 of 2017 (Y) ------------------------------------------ Dated: 23rd October, 2017 J U D G M E N T Exts.P1 to P3 are the assessment orders passed against the petitioner. Against the orders, the petitioner filed Exts.P4 and P6 appeals before the 3rd respondent. The appeals are pending before the 3rd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. Since it is submitted that, on the same subject matter, appeals were directed to be disposed of within three months, there shall be a similar direction in this writ petition also. The appellate authority, the 3rd respondent, shall dispose of the appeals within a period of three months from the date of receipt of the certified

W.P.(C) No. 33597/2017

copy of this judgment, after affording an opportunity of hearing to the petitioner. The recovery proceedings shall be kept in abeyance in the meanwhile. The writ petition is disposed of without any observation on merits. No Costs. Sd/- K.VINOD CHANDRAN, JUDGE jjj 23/10/17

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