AMALGAM AQUACULTURE APPLICATIONS LTD., V. PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/28486/2018

AI Insights

The case involves M/S Amalgam Aquaculture Applications Ltd. and its director A.J. Tharakan as petitioners, against the Principal Commissioner of Income Tax and other tax officials as respondents. The petitioners sought various writs including a Writ of Mandamus to compel the first respondent to pass orders on a compounding application, and a Writ of Certiorari to quash any criminal complaints against the second petitioner under Section 276 C of the Income-tax Act, 1961. The court found that the issues were covered by a previous judgment and thus disposed of the case in favor of the petitioners.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 758697 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-10-2018
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.24615 of 2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: C K KARUNAKARAN; LEKSHMI NAIR
• Keywords: Compounding application; Income Tax; Prosecution; Writ of Certiorari; Writ of Mandamus
• Section: 154; 276 C

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 03RD DAY OF OCTOBER 2018 / 11TH ASWINA, 1940 WP(C).No. 28486 of 2018 PETITIONER/S: 1 M/S.AMALGAM AQUACULTURE APPLICATIONS LTD., AMALGAM HOUSE, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682 003, REP BY ITS EXECUTIVE DIRECTOR. 2 A.J. THARAKAN, AGED 75 YEARS, DIRECTOR, AMALGAM AQUACULTURE APPLICATIONS LTD AMALGAM HOUSE, BRISTOW ROAD, WILLINGDON ISLAND, CHCHIN 682 003 BY ADVS. SRI.C.K.KARUNAKARAN SMT.LEKSHMI P. NAIR RESPONDENT/S: 1 PRINCIPAL COMMISSIONER OF INCOME TAX INCOME TAX BHAWAN, I.S.PRESS ROAD, ERNAKULAM 682 018. 2 INCOME TAX OFFICER, CORPORATE WARD-1 (1) KOCHI, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX , CORPORATE RANGE -1 , KOCHI, 5TH CLOOR, C.R. BUILDING, I.S. PRESS ROAD, KOCHI- 682018 3 CHIEF COMMISSIONER OF INCOME TAX INCOME TAX BHAVAN, I.S. PRESS ROAD, ERNAKULAM -682 018 (R3 IS IMPLEADED AS PER ORDER DATED 03.10.2018 IN IA No.1/2018) BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 28486 of 2018 JUDGMENT The petitioner in the writ petition seeks the following reliefs: i. issue a Writ of Mandamus or such other appropriate Writ, order or direction commanding the 1st Respondent to pass immediate orders on Exhibit P 11 compounding application. ii. To issue a writ of Certiorari or such other appropriate Writ, order or direction calling for the records of the case including criminal complaint, if submitted, and to quash the same iii. To declare that proceeding against the 3rd Petitioner is contrary to and is against the policy of the Income Tax department iv. To prohibit the Respondents from proceeding against the 2nd Petitioner under the provisions of Section 276 C of the Income-tax Act, 1961 v Pending adjudication of the Writ petition and the passing of orders on the Ext.PI1 compounding application, to stay all further proceedings pursuant to prosecution steps, if any, initiated. vi. To pass such other appropriate Writ, order or direction as this Hon'ble Court might deem fit and proper to grant on the facts and in the circumstances of the case Both the counsel agree that the issues stand squarely covered in favour of the petitioner by a judgment, dated 8th August 2018, in W.P.(C) No.24615 of 2018. I, therefore, dispose of the writ petition -3- W.P.(C). No. 28486 of 2018 applying the same ratio as contained in the judgment referred above. As to the pleas available for the petitioner in the compounding petition, they remain undisturbed. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF LETTER DATED 30.11.2010 OF THE PETITIONER EXHIBIT P2 TRUE COPY OF ORDER DATED 20.02.2017 PASSED UNDER S. 154 OF IT ACT BY 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF NOTICE DATED 08.02.2017 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF 1ST PETITIONERS LETTER DATED 07-02-2017 TO THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF 1ST PETITIONER'S LETTER DATED 07-02-2017 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF 1ST PETITIONER'S LETTER DATED 29.03.2017 ADDRESSED TO THE 2ND RESPONDENT -4- W.P.(C). No. 28486 of 2018 EXHIBIT P7 TRUE COPY OF 1ST PETITIONER'S APPLICATION DATED 29.06.2017 FOR WAIVER OF INTEREST EXHIBIT P7 A TRUE COPY OF 1ST PETITIONERS LETTER DATED 11.08.2017 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P8 TRUE COPY OF 1ST PETITIONER'S LETTER DATED 13.12.2017 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P9 TRUE COPY OF 1ST PETITIONER'S LETTER DATED 31.01.2018 WITHDRAWING INTERESTING WAIVER APPLICATION EXHIBIT P10 TRUE COPY OF 1ST PETITIONER'S REQUEST DATED 08.02.2018 FOR WITHDRAWING PROSECUTION ADDRESSED TO THE 1ST RESPONDENT EXHIBIT P11 TRUE COPY OF 1ST PETITIONERS APPLICATION DATED 27.02.2018 FOR COMPOUNDING ADDRESSED TO THE 1ST RESPONDENT "