M/S MAYI INDUSTRIES vs. UNION OF INDIA,

WP(C)/2857/2019HC KeralaKLHC01007556201931 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

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What did the High Court hold?

The High Court of Kerala, while disposing of the writ petition, noted that both counsels agreed that the issues involved were squarely covered in favour of the petitioner by a judgment of the same Court dated December 18, 2018, in W.P.(C) No. 37775 of 2018. Consequently, the Court disposed of the writ petition by applying the ratio of the aforementioned judgment. The specific findings or reasoning of the December 18, 2018 judgment were not detailed in this order, but its application led to the disposal of the present petition. No specific issue was left undecided; the petition was disposed of based on precedent.

What were the facts?

The petitioner, M/s Mayi Industries, a partnership firm engaged in the export of vegetables, filed a writ petition before the High Court of Kerala. The petitioner sought to quash intimations issued by the respondent, the Deputy Commissioner of Income-Tax (TDS). The specific relief sought was to call for the records leading to the issuance of Exhibits P1 to P8 intimations and to quash them by issuing a writ of certiorari. The matter came up for admission before the High Court on January 31, 2019.

What were the issues?

1. Whether the intimations issued by the Deputy Commissioner of Income-Tax (TDS) are liable to be quashed by issuing a writ of certiorari, as per the petitioner's prayer. The petitioner contended that the issues in the present writ petition are squarely covered in their favour by a previous judgment of the High Court of Kerala dated December 18, 2018, in W.P.(C) No. 37775 of 2018. The revenue's contentions were not recorded in the judgment.

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Heard together (2 matters)

WP(C).No. 2857 of 2019

TC9/11

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 DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 2857 of 2019 PETITIONER/S: M/S MAYI INDUSTRIES TC9/1179, MANGALAM LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM-695010, REPRESENTED BY ITS MANAGING PARTNER MAYA V NAIR, AGED 45, R/AT T.C.9/1179 SREEKRISHNA VILASOM, MANGALAM LANE, THIRUVANANTHAPURAM. BY ADVS. SRI.D.S.SREEKUMARAN SMT.T.S.MAYA (THIYADIL) RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI-110001. 2 THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS), AAYAKARBHAVAN, KOWDIAR, THIRUVANANTHAPURAM, KERALA-695003. OTHER PRESENT: SC SRI CHRISTOPHER ABRAHAM., CGC SRI P. VIJAYAKUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- W.P.(C). No. 2857 of 2019 JUDGMENT The petitioner, a partnership firm engaged in the business of export of vegetables, seeks the following relief in the writ petition: ii) Call for the records leading to issuance of Exhibits P1 to P8 intimations and quash the same by issuing a writ of certiorari.” Both the counsel agree that the issues stand squarely covered in the petitioner's favour by a judgment, dated 18th December 2018, of this Court in W.P.(C) No.37775 of 2018. I, therefore, dispose of the writ petition applying the ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2012-13,Q2 EXHIBIT P2 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2012-13,Q3

-3- W.P.(C). No. 2857 of 2019 EXHIBIT P3 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2012-13,Q1 EXHIBIT P4 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2013-14, Q2 EXHIBIT P5 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2013-14, Q3 EXHIBIT P6 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2013-14, Q4 EXHIBIT P7 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2014-15, Q1 EXHIBIT P8 TRUE COPY OF INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT 1961 RELATING TO FY 2014-15, Q2

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