M/S. G. N. INFOMEDIA PVT. LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/40892/2022HC KeralaKLHC01088690202219 December 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala held that the writ petition could not be maintained before it as no cause of action had arisen within the territorial jurisdiction of the Court. Consequently, the writ petition was closed. The Court granted the petitioner the liberty to avail remedies before the appropriate court having jurisdiction. The reasoning is solely based on the lack of territorial jurisdiction. No specific findings on the merits of any tax dispute were made, as the petition was dismissed on a preliminary procedural ground.

What were the facts?

The petitioner, M/s. G. N. Infomedia Pvt. Ltd., represented by its Director, filed a writ petition before the High Court of Kerala. The respondents were the Assistant Commissioner of Income Tax, Circle-10(1), and the Commissioner of Income Tax (Appeals). The writ petition was filed challenging an order or action, though the specific order and assessment year(s) are not detailed in the provided text. The procedural history indicates that the matter came up for admission on December 19, 2022.

What were the issues?

1. Whether the High Court of Kerala has territorial jurisdiction to entertain the writ petition, considering the location of the petitioner and the respondent authorities. Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the cause of action or jurisdiction. Revenue's Contention: The judgment does not explicitly record the revenue's contentions. However, the court's decision implies that the revenue likely did not dispute the lack of territorial jurisdiction, or the court found it evident from the facts presented.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 19TH DAY OF DECEMBER 2022 / 28TH AGRAHAYANA, 1944 WP(C) NO. 40892 OF 2022 PETITIONER/S: M/S. G. N. INFOMEDIA PVT. LTD 903, 9TH FLOOR, INDRAPRASTHA BUILDING, CONNAUGHT PLACE, NEW DELHI-110 001 REPRESENTED BY ITS DIRECTOR SAJAN VARGHESE, AGED 58 YEARS, S/O. LATE M,C. VARGHESE, MANGALAPPALLY HOUSE, KOTTAYAM P.O., PIN - 686901 BY ADV GEORGEKUTTY MATHEW RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-10(1), C.R. BUILDING IPO, IP ESTATE, NEW DELHI., PIN - 110002 2 THE COMMISSIONER OF INCOME TAX (APPEALS) C.R. BUILDING IPO, IP ESTATE, NEW DELHI., PIN - 110002 ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 40892 OF 2022 2 JUDGMENT

This writ petition cannot be maintained in this Court as no cause of action has arisen within the territorial jurisdiction of this Court. The writ petition is accordingly closed, leaving it open to the petitioner to avail remedies available to him before the court having jurisdiction. sd/- GOPINATH P. JUDGE ajt

WP(C) NO. 40892 OF 2022 3 APPENDIX OF WP(C) 40892/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ORDER DATED 27-01-2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE RECEIPT ACKNOWLEDGING THE E- FILING FOR APPEAL ON 23-02- 2022 Exhibit P3 TRUE COPY OF THE PROCEEDING OF THE 1ST RESPONDENT DATED 15-10- 2022 Exhibit P4 TRUE COPY OF THE PRINT OUT OF THE EMAIL.

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