Wp(C)/15194/2011 Of P.m.santhosh @ Santhosh Madhavan v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 26TH DAY OF NOVEMBER 2019 / 5TH AGRAHAYANA, 1941WP(C).No.15194 OF 2011(Y) PETITIONER: P.M.SANTHOSH @ SANTHOSH MADHAVANSWAMY AMRUTHA CHAITHANYA,, AGED 39 YEARS,, 4B, ROYAL STADIUM MANSION, KADAVANTHRA,, KOCHI-20. BY ADV. SRI.C.P.UDAYABHANU RESPONDENTS: R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAXR1 BY ADV. SRI.MADHU RADHAKRISHNANR1 BY ADV. SRI.P.RADHAKRISHNAN 1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON26.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.15194 OF 2011(Y) JUDGMENT This writ petition has been filed challenging Ext.P2proceedings issued pending assessment to Income Tax inrespect of the assessment years 2003-2004 to 2008-2009. Itis submitted by the learned counsel appearing for therespondents that the proceedings challenged have beenissued at the stage of provisional assessment. It is statedthat the assessment in respect of the years in question iscomplete. In the above view of the matter, I am of the opinionthat nothing survives for consideration in this writ petition.This writ petition is, therefore, closed as infructuous withoutprejudice to the contentions of the petitioner which are leftopen to be decided in appropriate proceedings against theassessment, if any. Sd/- ANU SIVARAMAN JUDGE