SARASWATHY vs. THE CENTRAL BOARD OF DIRECT TAXES AND OTHERS

WP(C)/4696/2013HC KeralaKLHC01047894201324 October 2016Bench: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE3 pages

AI SummaryThe result cannot be determined from the provided text as it does not contain the operative part of the judgment.

What did the High Court hold?

As the provided text is limited to the cause title and the date of hearing and judgment, it does not contain any information regarding what the High Court decided, the reasoning behind its decision, or the operative directions issued. The judgment is silent on the findings for any issues, the ratio decidendi, and any specific relief granted or denied. No issue was expressly left undecided as no decision is recorded.

What were the facts?

The petitioner, Mrs. Saraswathy, is the legal heir of the late Mr. Rajan. She filed a writ petition before the High Court of Kerala challenging an order or action by the respondents, who are authorities under the Central Board of Direct Taxes (CBDT) and the Commissioner of Income Tax - II, Kochi. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the writ petition was finally heard on October 24, 2016, after which the Court delivered its judgment.

What were the issues?

The provided text does not detail the specific issues the High Court had to decide, nor does it record the arguments presented by the petitioner (Mrs. Saraswathy) or the respondents (CBDT and Commissioner of Income Tax). Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not ascertainable from this excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 24TH DAY OF OCTOBER 2016/2ND KARTHIKA, 1938 WP(C).No. 4696 of 2013 (J) --------------------------- PETITIONER : --------------------- MRS. SARASWATHY, (WIFE & L/H OF LATE RAJAN), 1076, VALIYAPARAMBU, PONNURUNNI, VYTTILA P.O., KOCHI - 682 019.

BY ADVS. SRI.HARISANKAR V. MENON SMT. MEERA V. MENON RESPONDENT(S): -------------------------- 1. THE CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY ITS CHAIRMAN.

THE UNDER SECRETARY (ITA) II, THE CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 110 001.

THE COMMISSIONER OF INCOME TAX - II, C.R.BUILDING, I.S.PRESS ROAD, KOCHI - 682 018.

BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

WP(C).NO.4696/2013 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE DELAY CONDONATION PETITION WITH ITS ENCLOSURES FILED ON 16/2/2010 BEFORE THE ASSESSING OFFICER. P2 COPY OF THE PETITION U/S. 119 DATED 15/09/2010 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT P3 COPY OF THE ORDER PASSED BY THE 3RD RESPONDENT ON 2/11/2011 P4 COPY OF THE PETITION DATED 29/11/2011 FILED BY THE PETITIONER U/S 119 OF THE I.T.ACT BEFORE THE 2ND RESPONDENT P5 COPY OF THE REMINDER DATED 19/2/2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT P5(A) COPY OF THE REMINDER DATED 20/6/2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT P6 COPY OF THE LETTER F.NO.225/147/2012/ITA-II DATED 19/3/2013 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE sts

A.M. SHAFFIQUE, J. ============= W.P. (C) No. 4696 of 2013 =================== Dated this, the 30th day of June, 2016 J U D G M E N T When the case was called, there was no representation or appearance for the petitioner. Hence, the writ petition is dismissed for non-prosecution. Sd/- A.M. SHAFFIQUE, JUDGE Rp30/06/2016 //True Copy// P.S to Judge

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