FORBES EWART &FIGGIES PVT. LTD vs. THE ASSISTANT DIRECTOR OF INCOME TAX

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WP(C)/25811/2022HC KeralaKLHC01054511202227 September 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala noted that it was reported that the grievance of the petitioner had been substantially redressed. Consequently, the Court found it no longer necessary to consider the writ petition on its merits. The Court accordingly closed the writ petition. The principle derived is that if a petitioner's grievance is substantially redressed during the pendency of a writ petition, the Court may close the petition without adjudicating on the merits. No specific issue was decided on law or fact, and no operative directions were issued beyond closing the petition.

What were the facts?

The petitioner, Forbes Ewart & Figgies Pvt. Ltd., filed a writ petition before the High Court of Kerala at Ernakulam. The respondent was the Assistant Director of Income Tax, CPC, Bangalore. The writ petition challenged an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came up for admission on September 27, 2022.

What were the issues?

1. Whether the writ petition requires consideration on merits, given the reported redressal of the petitioner's grievance. The petitioner, Forbes Ewart & Figgies Pvt. Ltd., approached the High Court of Kerala by way of a writ petition. The grievance of the petitioner was against the Assistant Director of Income Tax, CPC, Bangalore. The petitioner sought relief from the Court. The revenue, represented by the Assistant Director of Income Tax, CPC, Bangalore, was the respondent. The judgment does not record specific arguments made by either the petitioner or the revenue. However, the Court was informed that the petitioner's grievance had been substantially redressed.

AI-generated summary — verify with the full judgment below

WP(C) NO. 25811 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 27TH DAY OF SEPTEMBER 2022 / 5TH ASWINA, 1944 WP(C) NO. 25811 OF 2022 PETITIONER/S: FORBES EWART &FIGGIES PVT. LTD XXIV-1474, SEBROF HOUSE, SUBRAMANIAN ROAD, WILLIGDON ISLAND, ERNAKULAM, WILLINGDON ISLAND SO, KERALA-682 003 REPRESENTED BY ITS MANAGING DIRECTOR MR. MOHAN THOMAS , PIN - 682003 BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN P.K.BIJU MOHAMMED SAVAD K. RESPONDENT/S: THE ASSISTANT DIRECTOR OF INCOME TAX CPC, BANGALORE, KARNATAKA, PIN - 560500 BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 25811 OF 2022 2 JUDGMENT Since it is reported that the grievance of the petitioner has been substantially redressed, it is no longer necessary to consider this writ petition on merits. It is accordingly closed.

Sd/- GOPINATH P. JUDGE okb/ //True copy// P.S. to Judge

WP(C) NO. 25811 OF 2022 3 APPENDIX OF WP(C) 25811/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ACKNOWLEDGMENT OF HAVING FILED RETURNS. Exhibit P2 TRUE COPY OF THE DEFECT NOTICE DATED 23.05.2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE SCREEN SHOT OF THE REPLY FILED BY THE PETITIONER. Exhibit P4 TRUE COPY OF THE INTIMATION UNDER SEC.143(1) DATED 07.07.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 TRUE COPY OF THE FORM 26AS Exhibit P6 THE LIST OF SELLERS WHO HAVE DEDUCTED TAX UNDER SEC. 194H.

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