M/S TRAVANCORE DIAGNOSTICS PRIVATE LTD V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/3867/2019

AI Insights

The case involves M/s Travancore Diagnostics Private Ltd., represented by its managing director, C. Cherian, who filed two writ petitions against the Assistant Commissioner of Income Tax, Circle-1, Kollam. The petitions were related to various notices and orders issued under the Income Tax Act, 1961, concerning different assessment years. The primary legal contention appeared to revolve around procedural issues, as indicated by the withdrawal of the petitions to correct technical defects. The court's decision to allow the withdrawal suggests that the issues may not have been addressed substantively in this instance.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 697633 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-03-2019
• Assessment Year: misc
• Other Referred Cases: ITA No.221/2015
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: D S SREEKUMARAN; MAHESH A; RAMAKRISHNAN P; T S MAYA THIYADIL
• Keywords: Assessment Order; Demand notice; Income Tax; Technical defects; Writ petition
• Section: 147; 148; 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940 WP(C).No. 3788 of 2019 PETITIONER/S: M/S TRAVANCORE DIAGNOSTICS PRIVATE LTD., KAILAS ARCADE, DISTRICT HOSPITAL ROAD, CHAMAKADA, KOLLAM-691001, REPRESENTED BY MANAGING DIRECTOR, C. CHERIAN, S/O LATE ABRAHAM, AGED 56 YEARS, RESIDING AT INCHAPPARAYIL, NALANCHIRA, TRIVANDRUM-695015. BY ADVS. SRI.D.S.SREEKUMARAN SHRI.MAHESH A SHRI.RAMAKRISHNAN P SMT.T.S.MAYA (THIYADIL) RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLLAM-691001. OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, ALONG WITH WP(C).3867/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.3788 & 3867/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940 WP(C).No. 3867 of 2019 PETITIONER/S: M/S TRAVANCORE DIAGNOSTICS PRIVATE LTD KAILAS ARCADE, DISTRICT HOSPITAL ROAD, CHAMAKADA, KOLLAM-691 001, REPRESENTED BY MANAGING DIRECTOR, C.CHERIAN, S/O.LATE ABRAHAM, AGED 56 YEARS, RESIDING AT INCHAPARAYIL, NALANCHIRA,TRIVANDRUM-695 015 BY ADVS. SRI.D.S.SREEKUMARAN SHRI.MAHESH A SHRI.RAMAKRISHNAN P SMT.T.S.MAYA (THIYADIL) RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1,KOLLAM-691 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2019, ALONG WITH WP(C).3788/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.3788 & 3867/2019 -3- J U D G M E N T [ WP(C) 3788/2019 ,WP(C).3867/2019 ] The petitioner's counsel seeks permission to withdraw the writ petitions to cure, what he calls, the technical defects, and file afresh. Permission granted. The writ petitions are dismissed as withdrawn. Sd/- DAMA SESHADRI NAIDU JUDGE jjj W.P.(C) Nos.3788 & 3867/2019 -4- APPENDIX OF WP(C) 3788/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF JUDGMENT DATED 19.10.2016 IN ITA NO.221/2015 OF THIS HON'BLE COURT EXHIBIT P2 TRUE COPY OF NOTICE UNDER SECTION 148 OF THE INCOME-TAX ACT 1961 DATED 21.3.2013 ISSUED BY THE RESPONDENT EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER NO.AACFT1116C DATED 31.3.2013 UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME-TAX ACT, 1961 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 EXHIBIT P4 TRUE COPY OF DEMAND NOTICE DATED 31.3.2014 ISSUED BY THE RESPONDENT EXHIBIT P5 TRUE COPY OF THE REMAND REPORT DATED 6.10.2015 ISSUED BY THE RESPONDENT EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 23.1.2019 ISSUED BY THE RESPONDENT W.P.(C) Nos.3788 & 3867/2019 -5- APPENDIX OF WP(C) 3867/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF JUDGMENT DATED 19.10.2016 IN ITA NO.221/2015 OF THIS HON'BLE COURT EXHIBIT P2 TRUE COPY OF NOTICE UNDER SECTION 148 OF THE INCOME-TAX ACT,1961 DATED 28.03.2014 ISSUED BY THE RESPONDENT EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER NO.AACFT116C DATED 31.03.2015 UNDER SECTION 143 (3) R.W.S.147 OF THE INCOME TAX ACT,961 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2007-08 EXHIBIT P4 TRUE COPY OF DEMAND NOTICE DATED 31.03.2015 ISSUED BY THE RESPONDENT EXHIBIT P5 TRUE COPY OF POSTAL ACKNOWLEDGEMENT CARD DATED 5.5.2015 ADDRESSED TO COMMISSIONER OF INCOME TAX (APPEALS)FOR HAVING FILED THE APPEAL FOR THE ASSESSMENT YEAR 2007-08 EXHIBIT P6 TRUE COPY OF THE PETITIONER'S FIRST REQUEST DATED 27.12.2017 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) EXHIBIT P7 TRUE COPY OF THE REMAND DATED 06.10.2015 ADDRESSED TO THE COMMISSIONER OF INCOME TAX (APPEALS) EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 23.1.2019 ISSUED BY THE RESPONDENT "