SELJA AJI vs. THE JOINT COMMISSIONER OF INCOME TAX

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WP(C)/23618/2017HC KeralaKLHC01071565201718 July 2017Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
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What did the High Court hold?

The High Court of Kerala, while admitting the writ petition, did not deliver a final judgment on the merits of the case. The provided text indicates that the matter was listed for admission on July 18, 2017, and on that day, the Court delivered the following order. The Court has not made any findings on the issues raised by the petitioner or the respondent. Therefore, there is no decision on the merits, no reasoning provided, and no ratio decidendi established. The operative directions are limited to the admission of the writ petition, implying further proceedings are contemplated.

What were the facts?

The petitioner, Selja Aji, has filed a writ petition before the High Court of Kerala challenging an order passed by the Joint Commissioner of Income Tax, Range-2, Thrissur. The specific order or action under challenge is not detailed in the provided text. The assessment year(s) are also not specified. The petition is filed against the Joint Commissioner of Income Tax and the Principal Commissioner of Income Tax, both of Range-2, Thrissur. The procedural history leading to this writ petition is not elaborated upon in the given excerpt.

What were the issues?

The primary issue before the High Court of Kerala is whether the petitioner is entitled to any relief by way of a writ of certiorari or any other appropriate writ, order, or direction, quashing the impugned order passed by the Joint Commissioner of Income Tax. The petitioner's contentions are not detailed in the provided text. The respondent's arguments are also not recorded in the excerpt. No specific provisions of the Income Tax Act are mentioned as being the subject of dispute.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 23618 of 2017
W.P(C).NO. 6417/2017

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 A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 18TH DAY OF JULY 2017/27TH ASHADHA, 1939 WP(C).No. 23618 of 2017 (B) ------------------------------------------ PETITIONER(S) : -------------------------- SELJA AJI,

W/O. PADAYATTIL PAULSON, CROSSWIN DRUGS,

VAZHAPPILLY HOUSE, MALA ROAD,

ALOOR P.O., THRISSUR DISTRICT.

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S) : ----------------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 2, AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001.

2.

PRINCIPAL COMMISSIONER OF INCOME TAX, RANGE - 2, AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001.

BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 23618 of 2017 (B) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 17.3.2015.

EXHIBIT P2 COPY OF SCHEME INTRODUCED BY THE GOVERNMENT OF INDIA.

EXHIBIT P3 COPY OF DECLARATION IN FORM NO.1 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 01.8.2016.

EXHIBIT P4 COPY OF COMMUNICATION ISSUED BY THE 2ND RESPONDENT DATED 25.8.2016.

EXHIBIT P5 COPY OF JUDGMENT IN W.P(C).NO. 6417/2017 OF THIS HON'BLE COURT DATED 26.5.2017.

RESPONDENT(S)' EXHIBITS :

NIL //TRUE COPY// P.A.TO JUDGE. Msd.

A.K.JAYASANKARAN NAMBIAR, J. ------------------------------------ W.P. (C) No.23618 of 2017 ------------------------------------ Dated this the 18th day of July, 2017 J U D G M E N T The issue involved in this writ petition is squarely covered in favour of the petitioner by Ext.P5 judgment of this Court in W.P.(C) No.6417/2017. Accordingly, this writ petition is allowed by quashing Ext.P4 and directing the 2nd respondent to process Ext.P3 declaration, and consider the application of the petitioner in accordance with Ext.P2, and in the light of Ext.P5 judgment of this Court. The 2nd respondent shall pass orders after processing the declaration, within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE smp

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