M/S ARDRA ASSOCIATES V. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-I)

WP(C)/38816/2015

AI Insights

The case involves M/S. Ardra Associates, represented by its managing partner V. Parameswaran, who filed a writ petition challenging an attachment related to income tax matters. The respondents included various officials from the Income Tax Department and the Sub Registrar of Thrissur. The core of the dispute was the attachment of certain assets or rights of the petitioner, which was presumably related to tax liabilities or disputes over several assessment years. During the proceedings, it was communicated that the attachment had been lifted, rendering the petition moot. The court, upon this submission, decided to close the case.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755568 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-02-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K R MENON; JOSE JOSEPH
• Assessee Lawyers: JOSE JACOB
• Keywords: Income Tax; Writ petition; Attachment lifted

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 16TH DAY OF FEBRUARY 2016/27TH MAGHA, 1937 WP(C).No. 38816 of 2015 (B) ---------------------------- PETITIONER: ------------------ M/S. ARDRA ASSOCIATES CAPITAL TOWERS, PATTURAIKKAL, THRISSUR REPRESENTED BY ITS MANAGING PARTNER V.PARAMESWARAN. BY ADV. SRI.JOSE JACOB RESPONDENTS: ---------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, AAYKAR BHAVAN, 7TH FLOOR MANANCHIRA, KOZHIKODE -1. 2. SUB REGISTRAR OF THRISSUR CHIYYARAM, THRISSUR - 680 026. 3. COMMISSIONER OF INCOME TAX (APPEALS)-IV KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI - 682 011. 4. COMMISSIONER OF INCOME TAX (CENTRAL) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD KOCHI-682 011. R1,R 3 & 4 BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) R1,R 3 & 4 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38816 of 2015 (B) APPENDIX PETITIONER'S EXHIBITS :- ----------------------------------- EXT.P1 - COPY OF APPROVAL FOR RETENTION DATED 20.03.2015. EXT.P2 - COPY OF ORDER DATED 24.03.2014. EXT.P3 - COPY OF ENCUMBRANCE CERTIFICATE DATED 08.12.2015. EXT.P4 - COPY OF ORDER (AY 2006-07) DATED 28.03.2014. EXT.P4(A) - COPY OF ORDER (AY 2007-08) DATED 28.03.2014. EXT.P4(B) - COPY OF ORDER (AY 2008-09) DATED 28.03.2014. EXT.P4(C) - COPY OF ORDER (AY 2009-10) DATED 28.03.2014. EXT.P4(D) - COPY OF ORDER (AY 2010-11) DATED 28.03.2014. EXT.P4(E) - COPY OF ORDER (AY 2011-12) DATED 28.03.2014. EXT.P4(F) - COPY OF ORDER (AY 2012-13) DATED 28.03.2014. EXT.P5 - COPY OF ORDER (AY 2006-07) DATED 07.05.2015. EXT.P5(A) - COPY OF ORDER (AY 2007-08) DATED 07.05.2015. EXT.P5(B) - COPY OF ORDER (AY 2008-09) DATED 07.05.2015. EXT.P5(C) - COPY OF ORDER (AY 2009-10) DATED 07.05.2015. EXT.P5(D) - COPY OF ORDER (AY 2010-11) DATED 07.05.2015. EXT.P5(E) - COPY OF ORDER (AY 2011-12) DATED 07.05.2015. EXT.P5(F) - COPY OF ORDER (AY 2012-13) DATED 07.05.2015. EXT.P6 - COPY OF REVISED ORDER (AY 2006-07) DATED 16.07.2015. EXT.P6(A) - COPY OF REVISED ORDER (AY 2007-08) DATED 16.07.2015. EXT.P6(B) - COPY OF REVISED ORDER (AY 2008-09) DATED 16.07.2015. EXT.P6(C) - COPY OF REVISED ORDER (AY 2009-10) DATED 16.07.2015. EXT.P6(D) - COPY OF REVISED ORDER (AY 2010-11) DATED 16.07.2015. EXT.P6(E) - COPY OF REVISED ORDER (AY 2011-12) DATED 16.07.2015. [CONTD....] WP(C).No. 38816 of 2015 (B) 2 EXT.P6(F) - COPY OF REVISED ORDER (AY 2012-13) DATED 16.07.2015. EXT.P7 - COPY OF LETTER DATED 10.08.2015 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P8 - COPY OF ORDER (AY 2006-07) DATED 30.11.2015. EXT.P8(A) - COPY OF ORDER (AY 2007-08) DATED 30.11.2015. EXT.P8(B) - COPY OF ORDER (AY 2008-09) DATED 30.11.2015. EXT.P8(C) - COPY OF ORDER (AY 2009-10) DATED 30.11.2015. EXT.P8(D) - COPY OF ORDER (AY 2010-11) DATED 30.11.2015. EXT.P8(E) - COPY OF ORDER (AY 2011-12) DATED 30.11.2015. EXT.P8(F) - COPY OF ORDER (AY 2012-13) DATED 30.11.2015. RESPONDENTS' EXHIBITS:- NIL --------------------------------------- //TRUE COPY// P.A. TO JUDGE sp K. VINOD CHANDRAN, J. ---------------------------------- W.P(C). No.38816 of 2015-B ---------------------------------- Dated this the 16th day of February, 2016 JUDGMENT The attachment, which was the subject matter of challenge in this writ petition, has been lifted is the submission of the learned Central Government Standing Counsel (Taxes). The lifting of the attachment also is said to have been communicated to the 2nd respondent. In such circumstance, nothing survives in the writ petition. Recording the above submission, the writ petition is closed. No costs. Sd/- K. VINOD CHANDRAN, JUDGE. //True Copy// P.A. to Judge. sp/16/02/16 "