M/S. NETWORK SYSTEMS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/10077/2018HC KeralaKLHC01041667201828 March 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a writ petition filed before the High Court of Kerala and does not contain the judgment of the Tribunal. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning that led to its decision, the ratio decidendi, or any operative directions. The specific issues, findings, and conclusions of the Tribunal are absent from this excerpt.

What were the facts?

The petitioner, M/s. Network Systems and Technologies Ltd., which has since been amalgamated with SFO Technologies (P) Ltd., filed a writ petition before the High Court of Kerala. The petition challenges an order or action taken by the Assistant Commissioner of Income Tax, TDS Range, Trivandrum, and the Tax Recovery Officer (TDS), Kochi. The specific assessment year(s) and the precise nature of the order or action under challenge, along with the amount in dispute, are not explicitly detailed in the provided text. The procedural history leading to this writ petition is also not elaborated.

What were the issues?

The High Court of Kerala was presented with a writ petition filed by M/s. Network Systems and Technologies Ltd. (now amalgamated). The core issue revolves around the legality and validity of actions taken by the Assistant Commissioner of Income Tax, TDS Range, Trivandrum, and the Tax Recovery Officer (TDS), Kochi, against the petitioner. The specific grounds for challenging these actions, the relevant provisions of the Income Tax Act, 1961, and the arguments put forth by both the petitioner and the revenue are not detailed in the provided excerpt. Therefore, the exact questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side, including any authorities or precedents relied upon, cannot be ascertained from this text.

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 WEDNESDAY, THE 28TH DAY OF MARCH 2018 / 7TH CHAITHRA, 1940 WP(C).No. 10077 of 2018 PETITIONER(S) -------------- M/S. NETWORK SYSTEMS AND TECHNOLOGIES LTD., STONE HOUSE, MARKET ROAD, ALUVA, ERNAKULAM-683101, SINCE AMALGAMATED WITH SFO TECHNOLOGIES (P) LTD., STONE HOUSE, MARKET ROAD, ALUVA, REPRESENTED BY COMPANY SECRETARY, K.PADMANABHAN. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SMT.MARY JOSSY SRI.ACHYUT K PADMARAJ RESPONDENT(S): ------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS RANGE, KOWDIAR, TRIVANDRUM-695001. 2. TAX RECOVERY OFFICER (TDS), KOCHI-682002. BY ADVS.SRI.CHRISTOPHER ABRAHAM,SC SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS

WP(C).No. 10077 of 2018 (H) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXHIBIT P1- TRUE COPY OF THE NOTICE TR.NO.25/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P1(A)- TRUE COPY OF THE NOTICE TR.NO.26/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P1(B)- TRUE COPY OF THE NOTICE TR.NO.27/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P1(C)- TRUE COPY OF THE NOTICE TR.NO.28/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P1(D)- TRUE COPY OF THE NOTICE TR.NO.29/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P1(E)- TRUE COPY OF THE NOTICE TR.NO.30/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P1(F)- TRUE COPY OF THE NOTICE TR.NO.31/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P1(G)- TRUE COPY OF THE NOTICE TR.NO.32/TRO (TDS)/KOCHI-2/2017-18 DATED 29/01/2018. EXHIBIT P2- TRUE COPY OF THE ORDER DATED 12/01/2016 IN COMPANY PETITION NO.30/2015. EXHIBIT P3- TRUE COPY OF THE LETTER DATED 11/04/2011 ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE LETTER DATED 19.8.2013 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 9.9.2013 SUBMITTED BY THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE LETTER DATED 18.6.2014 SUBMITTED BY THE PETITIONER. EXHIBIT P7 TRUE COPY OF THE LETTER DATED 15.2.2018 SUBMITTED BY THE PETITIONER. RESPONDENT(S)' EXHIBITS - NIL ------------------------------ /TRUE COPY/

PS TO JUDGE TS 04/04/2018

P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.10077 of 2018 --------------------------------------------------------------- Dated this the 28th day of March, 2018 J U D G M E N T

Petitioner is a company which took over the company, M/s.Network Systems and Technologies Limited. Proceedings have been initiated against M/s.Network Systems and Technologies Limited, on the basis that the income tax deducted at source by M/s.Network Systems and Technologies Limited have not been remitted by them. Since the said company was taken over, Ext.P1 series notices issued in this connection have been served on the petitioner company. The case of the petitioner is that the amounts mentioned in Ext.P1 series demands are amounts remitted by the erstwhile company, viz, M/s.Network Systems and Technologies Limited, though the said

W.P.(c).No.10077 of 2018 : 2 : payments have been omitted to be mentioned in the respective 26A Forms. The petitioner, therefore, preferred Ext.P6 representation seeking rectification of the mistakes in the concerned 26A forms. The grievance of the petitioner in the writ petition concerns the inaction on the part of the competent authority in dealing with Ext.P6 representation. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. 3. Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the first respondent to consider Ext.P6 representation in accordance with law, within two months from the date of receipt of a copy of this judgment. Till then, it is directed that proceedings in furtherance to Ext.P1 series notices shall not be taken. Sd/- P.B.SURESH KUMAR

JUDGE rsr

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