T.K.PRASAD, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/35867/2019HC KeralaKLHC01093302201906 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, upon recording the submission made by the petitioner's counsel, held that the Writ Petition has become infructuous. The Court noted that the respondent authority had already passed orders in the impugned proceedings and that the petitioner intended to file a statutory appeal against the said order. Consequently, the Court dismissed the Writ Petition as infructuous, without delving into the merits of the original challenge. No specific issue was decided on merits, and no operative directions for relief were granted, other than the dismissal of the petition.

What were the facts?

The petitioner, T.K. Prasad, aged 51, filed a Writ Petition (Civil) No. 35867 of 2019 before the High Court of Kerala challenging proceedings initiated by the Assistant Commissioner of Income Tax, Central Circle, Thrissur. The petitioner's counsel informed the Court that subsequent developments had rendered the matter infructuous. Specifically, the respondent authority had already passed orders in the impugned proceedings. The petitioner intended to file a statutory appeal against this order.

What were the issues?

1. Whether the Writ Petition has become infructuous due to subsequent developments, specifically the passing of an order by the respondent authority in the impugned proceedings? (Question of fact) Assessee's Contention: The petitioner, through their counsel, submitted that the matter has become infructuous due to subsequent developments. The respondent has already passed orders in the impugned proceedings, and the petitioner is taking steps to file a statutory appeal against this order. Revenue's Contention: No specific contentions were recorded for the revenue 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 ALEXANDER THOMAS MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941 WP(C).No.35867 OF 2019(G) PETITIONER/S: T.K.PRASAD, AGED 51 YEARS S/O.KUTTAPPAN, THAMARASSERY HOUSE, MARATHAKKARA, OLLUR, THRISSUR, PIN - 680 320. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.SAJU.K.PERUTTY RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR - 680 001. OTHER PRESENT: SRI.JOSE JOSEPH,, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ALEXANDER THOMAS, J. ================== W.P.(C).No. 35867 of 2019 ================== Dated this the 6th day of January, 2020 J U D G M E N T Sri.S.Anil Kumar, learned counsel for the petitioner submits on the basis of the instructions of his party that, in view of the subsequent developments the matter has become infructuous inasmuch as the respondent has already passed orders in the impugned proceedings and that the petitioner is taking steps to file statutory appeal to challenge the said order. Recording the abovesaid submission made on behalf of the petitioner, the above Writ Petition (Civil) will stand dismissed as infructuous. Sd/- sdk+ ALEXANDER THOMAS, JUDGE

W.P.(C).No. 35867/19 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 18/12/2019 ISSUED BY THE RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1A COPY OF NOTICE DATED 18/12/2019 ISSUED BY THE RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P1B COPY OF NOTICE DATED 18/12/2019 ISSUED BY THE RESPONDENT FOR THE YEAR 2018-19.

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