Brocade India Polytex Limited V. Union of India and Central Board of Direct Taxes and Commissioner of Income Tax TDS and Income Tax Officer, Ward-3 and Deputy Commissioner of Income Tax, Centralized Processing Cell-TDS

WP(C)/28822/2016

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The case involved M/s Brocade India Polytex Limited, a company represented by its managing director and several advocates, who filed a writ petition against various respondents including the Union of India and several income tax authorities. The petition was initially set to address issues related to income tax defaults as indicated by several default summaries issued by the 5th respondent, the Deputy Commissioner of Income Tax, Centralized Processing Cell-TDS. However, on the day of the hearing, the petitioner's counsel, upon instructions, submitted a memo for withdrawal of the petition, which was subsequently dismissed by the court.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 804362 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-04-2021
• Assessment Year: misc
• Other Referred Cases: WPC NO.23425/2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: TULASI PANICKER; CHRISTOPHER ABRAHAM
• Assessee Lawyers: T M SREEDHARAN; ABRAHAM THARAKAN; DIVYA RAVINDRAN; V P NARAYANAN; VANDANA MENON
• Keywords: Income Tax; Withdrawal of Petition; Default summary
• Section: 200A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.28822 OF 2016(C) PETITIONER: M/S BROCADE INDIA POLYTEX LIMITED, 5/551Q, MENONPARA ROAD,SATHRRAPADI, PO PUDUSSERY,PALAKAD-678621, REPRESENTED BY MANAGING DIRECTOR, SHRI ANWAR SAHAD E.P. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.ABRAHAM VARGHESE THARAKAN SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN SMT.VANDANA MENON RESPONDENTS: 1 UNION OF INDIA. REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110001. 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 3 THE COMMISSIONER OF INCOME TAX TDS, CENTRAL REVENUE BUILDING ,IS.PRESS ROAD, ERNAKULAM, COCHIN-682018. 4 THE INCOME TAX OFFICER, WARD-3, PALAKKAD-678001. 5 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS,AYAKKAR BHAVAN, SECTOR -3,VAISHALI, GHAZIABAD, UTTAR PRADESH.201010. R1 BY ADV. TULASI PANICKER, CGC. R2-5 BY SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28822 OF 2016 2 JUDGMENT Dated this the 09th day of April 2021 The learned counsel for the petitioner on instructions submits that the petitioner is not interested in prosecuting the instant petition and he has filed memo for withdrawal of the petition. In this view of the matter the petition is dismissed as withdrawn. Sd/- A.M.BADAR JUDGE SSK/09/04 WP(C).No.28822 OF 2016 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE STATEMENT SHOWING THE DETAILS FURNISHED IN THE COMPILATION FROM THE 17 SEPARATE INTIMATIONS RECEIVED IN THAT BEHALF FROM THE 5TH RESPONDENT U/S 200A OF THE INCOME TAX ACT, 1961. EXHIBIT P2 TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 2ND QUARTER OF FY-2012-13 FOR FORM 26Q DATED 16.3.2014. EXHIBIT P2(A) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 3RD QUARTER OF FY-2012-13 FOR FORM 26Q DATED 16.3.2014. EXHIBIT P2(B) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 4TH QUARTER OF FY-2012-13 FOR FORM 26Q DATED 16.3.2014. EXHIBIT P2(C) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 1 QUARTER OF FY- 2013-14 FOR FORM 26Q DATED 16.3.2014. EXHIBIT P2(D) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 2ND QUARTER OF FY-2013-14 FOR FORM 26Q DATED 16.3.2014. EXHIBIT P2(E) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 3RD QUARTER OF FY 2013-14 FOR FORM 26Q DATED 16.3.2014. EXHIBIT P2(F) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 4TH QUARTER OF FY-2013-14 FOR FORM 26Q DATED 1.7.2014. EXHIBIT P2(G) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 4TH QUARTER OF FY-2013-14 FORM 24Q. EXHIBIT P2(H) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 1ST QUARTER OF FY-2014-15 FOR FORM 26Q DATED 4.2.2015. EXHIBIT P2(I) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 1ST QUARTER OF FY-2014-15 FOR FORM 24Q DATED 11.2.2015. EXHIBIT P2(J) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY WP(C).No.28822 OF 2016 4 THE 5TH RESPONDENT FOR THE 2ND QUARTER OF FY-2014-15 FOR FORM 26Q DATED 4.2.2015. EXHIBIT P2(K) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 2ND QUARTER OF FY-2014-15 FOR FORM 24Q DATED 11.2.2015. EXHIBIT P2 (L) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 3 QUARTER OF FY- 2014-15 FOR FORM 26Q DATED 4.2.2015. EXHIBIT P2(M) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 3RD QUARTER OF FY-2014-15 FOR FORM 24Q DATED 11.2.2015. EXHIBIT P2N) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 4TH QUARTER OF FY-2014-15 FOR FORM 24Q DATED 2.6.2015. EXHIBIT P2 (O) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 1ST QUARTER OF FY-2015-16 FOR FORM 26Q DATED 3.8.2015. EXHIBIT P2(P) TRUE COPY OF THE DEFAULT SUMMARY ISSUED BY THE 5TH RESPONDENT FOR THE 1ST QUARTER OF FY-2015-16 FOR FORM 24Q DATED 2.8.2015. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 13TH JULY, 2016 IN WPC NO.23425/2016 OF THIS HON'BLE COURT IN THE CASE OF M/S STEEL INDUSTRIALS KERALA LIMITED. RESPONDENT'S EXHIBITS:NIL SSK //TRUE COPY// PA TO JUDGE "