MAHIN ABOOBACKER MOOLABHAGATH SULAIMAN vs. THE COMMISSIONER OF INCOME TAX

WP(C)/195/2022HC KeralaKLHC01000381202215 March 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala noted the submission made by the learned counsel for the petitioner. The counsel stated that an order of rectification had been issued on March 12, 2022, and that consequently, nothing further survived for consideration in the writ petition. Based on this submission, the Court found no further necessity to adjudicate the matter. The writ petition was accordingly closed. The ratio decidendi is that if the grievance raised in a writ petition is resolved by a subsequent action of the respondent authority, the petition may be closed as infructuous. No specific relief was granted or denied on merits, and no issue was left undecided as the petition was closed on the basis of the changed circumstances.

What were the facts?

The petitioner, Mahin Aboobacker Moolabhagath Sulaiman, filed a writ petition before the High Court of Kerala. The respondents were the Commissioner of Income Tax, Kochi, and the Income Tax Officer, Ward 2, Aluva Range. The writ petition was filed challenging an order of rectification. On March 15, 2022, the learned counsel for the petitioner submitted that the order of rectification had been issued on March 12, 2022. Consequently, the petitioner's counsel stated that nothing further survived for consideration in the writ petition.

What were the issues?

1. Whether any further consideration is required in the writ petition after the issuance of the order of rectification. The petitioner's counsel argued that the order of rectification, issued on March 12, 2022, rendered the writ petition infructuous, as there was nothing further to be considered. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 15TH DAY OF MARCH 2022 / 24TH PHALGUNA, 1943 WP(C) NO. 195 OF 2022 PETITIONER: MAHIN ABOOBACKER MOOLABHAGATH SULAIMAN AGED 33 YEARS S/O M E SULAIMAN, CHELLIPADARGU HOUSE, KUNNATHUNADU, KANINADU, ERNAKULAM-682 310. BY ADVS. PRAVEEN K. JOY T.A.JOY E.S.SANEEJ RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX KOCHI, 6TH FLOOR, KANDAMKULATHY TOWER, M G ROAD, KARIKKAMURI, SHENOYS, KOCHI-682 011. 2 INCOME TAX OFFICER WARD 2, ALUVA RANGE KAP COMMERCIAL COMPLEX, 2ND FLOOR, R S ROAD, ALUVA, ERNAKULAM-683 101. SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.195 of 2022 2 BECHU KURIAN THOMAS, J …......….................................. W.P.(C) No.195 of 2022 ….................................. Dated this the 15th day of March, 2022 JUDGMENT The learned counsel for the petitioner submits that the order of rectification has been issued on 12.03.2022 and that nothing further survives to be considered in this writ petition. Therefore, this writ petition is closed.

Sd/- BECHU KURIAN THOMAS JUDGE AMV/15/03//2022

WP(C) NO.195 of 2022 3 APPENDIX OF WP(C) 195/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE PAN CARD NO.CPQPS5845Q. Exhibit P2 THE TRUE COPY OF THE ORDER DATED 14.11.2019 OF THE 2ND RESPONDENT. Exhibit P3 THE TRUE COPY OF THE APPLICATION FOR RECTIFICATION OF THE ASSESSMENT ORDER FOR 2018-19 SUBMITTED ON 07.02.2020. Exhibit P4 THE TRUE COPY OF THE REPRESENTATION SUBMITTED ON 29.09.2021 BEFORE THE 2ND RESPONDENT. RESPONDENTS EXHIBITS : NIL TRUE COPY

Recent GST High Court judgments

Search GST case law →