M/S.SATHYAM SERVICE TRUST vs. THE INCOME TAX OFFICER

WP(C)/31265/2013HC KeralaKLHC01074449201317 December 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated December 17, 2013, did not delve into the merits of any specific tax dispute. Instead, the Court disposed of the writ petition. The judgment does not record any finding on the substantive issues that might have been raised by the petitioner against the Income Tax Department. The operative direction was to dispose of the writ petition itself. The specific reason for this disposal, whether on technical grounds, lack of merit, or withdrawal, is not explicitly stated. Therefore, no principle can be extracted as a ratio decidendi for future cases concerning tax matters.

What were the facts?

The petitioner, M/s. Sathyam Service Trust (formerly Sathyam Literature Service), represented by its trustee, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Department. The respondents are the Income Tax Officer, Ward 3, Thiruvalla; the Commissioner of Income Tax (Appeals), Thiruvananthapuram; and the Commissioner of Income Tax, Kottayam. The specific assessment year(s) and the nature of the order or action under challenge are not explicitly detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

What were the issues?

The primary issue before the High Court of Kerala was whether the petitioner was entitled to any relief by way of a writ petition. The petitioner, M/s. Sathyam Service Trust, likely contended that there was a grievance against the Income Tax Department that warranted intervention by the High Court under its writ jurisdiction. The specific grounds for this contention are not detailed. The Revenue, represented by the Income Tax Officer and Commissioners, would have argued against the maintainability of the writ petition or against the merits of the petitioner's claim, if any was presented. The judgment does not record specific arguments or reliance on any authorities, circulars, or precedents by either side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 17TH DAY OF DECEMBER 2013/26TH AGRAHAYANA, 1935 WP(C).No. 31265 of 2013 (G) --------------------------------------- PETITIONER(S): -------------------------- M/S.SATHYAM SERVICE TRUST (FORMERLY KNOWN AS SATHYAM LITERATURE SERVICE) BUILDING NO. 1/38, THOTTABHAGAM P.O. MANACKACHIRA, THIRUVALLA - 689 541 REPRESENTED BY ITS TRUSTEE SRI. SAM C. VADAVANNA BY ADVS.SMT.SUMATHY DANDAPANI (SR.) SRI.MILLU DANDAPANI RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD 3, ENNIKKATTIL ESTATE, NEAR KSRTC BUS STATION THIRUVALLA - 689 101 2. THE COMMISSIONER OF INCOME TAX (APPEALS) KOWDIAR, THIRUVANANTHAPURAM - 695 003 3. THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, SASTHRI ROAD KOTTAYAM 686 001

BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS

WP(C).No. 31265 of 2013 (G) APPENDIX PETITIONER'S EXHIBITS

:- EXT. P1:- COPY OF THE REGISTRATION CERTIFICATE DATED 29.09.2003 EXT. P2:- COPY OF ORDER DATED 19.03.2013 FOR THE ASSESSMENT YEAR 2007-08 EXT. P3:- COPY OF ORDER DATED 19.03.2013 FOR THE ASSESSMENT YEAR 2008-09 EXT. P4:- COPY OF ORDER DATED 19.03.2013 FOR THE ASSESSMENT YEAR 2009-10 EXT. P5:- COPY OF ORDER DATED 18.3.2013 FOR THE ASSESSMENT YEAR 2010-11 EXT. P6:- COPY OF ORDER DATED 19.03.2013 FOR THE ASSESSMENT YEAR 2011-12 EXT. P7:- COPY OF APPEAL MEMORANDUM WITH STATEMENT OF FACTS & GROUNDS DATED 16.04.2013 FOR THE YEAR 2007 - 08 EXT. P8:- COPY OF APPEAL MEMORANDUM WITH STATEMENT OF FACTS DATED 16.04.2013 FOR THE YEAR 2008 - 09 EXT. P9:- COPY OF APPEAL MEMORANDUM WITH STATEMENT OF FACTS DATED 16.04.2013 FOR THE YEAR 2009 - 10 EXT. P10:- COPY OF APPEAL MEMORANDUM WITH STATEMENT OF FACTS DATED 16.04.2013 FOR THE YEAR 2010 - 11 EXT. P11:- COPY OF APPEAL MEMORANDUM WITH STATEMENT OF FACTS DATED 16.04.2013 FOR THE YEAR 2011 - 12 EXT. P12:- COPY OF ORDER DATED 28.05.2013 PASSED BY 1ST RESPONDENT EXT. P13:- COPY OF ORDER DATED 20.06.2013 PASSED BY THE 3RD RESPONDENT EXT. P14:- COPY OF THE ENGLISH TRANSLATION OF REPORT DATED 18.07.2010 RESPONDENT'S EXHIBITS:- NIL /TRUE COPY/ P.A. TO JUDGE DCS

V.CHITAMBARESH,J. ------------------------------- W.P.(C) No.31265 of 2013 --------------------------------------- Dated this the 17th day of December, 2013

J U D G M E N T The petitioner has filed Exts. P7 to P11 appeals against Exts. P2 to P6 orders of assessment. The amount available in the bank account maintained by the petitioner has already been recovered pursuant to Exts.P12 and P13 conditional orders of stay passed in appeals. All that the petitioner prays at this juncture is for an early hearing of Exts. P7 to P11 appeals pending with the second respondent. 2. I direct the second respondent to consider Exts. P7 to P11 appeals with notice to the petitioner within a period of four months. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE DCS

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