Wp(C)/16307/2020 Of Marvel Tours Pvt. Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 18TH DAY OF AUGUST 2020 / 27TH SRAVANA, 1942 WP(C).No.16307 OF 2020(K) PETITIONER: MARVEL TOURS PVT. LTD. EARTHEN CUBE, BUND ROAD, OFF NH 47 BYPASS, MARADU, ERNAKULAM, KOCHI-682 304, REPRESENTED BY ITS MG DIRECTOR, MR SEJOSE JOSE. BY ADVS.SRI.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSRI.P.G.CHANDAPILLAI ABRAHAMSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARASMT.ZAINAB ZEBAIBRAHIM P.M. RESPONDENTS: 1THE INCOME TAX OFFICERCORPORATE WARD 1(4) KOCHI-682018. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX,COCHIN-682 018.COCHIN-682 018. 3THE COMMISSIONER OF INCOME TAX,BANGALORE-560 050. CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, R1-3 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.08.2020,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court with a direction to the 1[st]respondent to consider and pass orders on the rectification petitionsproduced as Exts.P1(c), P1(e), P2(f), P4(c), P4(d), P4(e), P6(c), P7(c),P8(c), P9(d), P9(e) and P9(f). The said prayer is sought in connectionwith the denial of refund of excess tax paid by the petitioner for theassessment years 2008-2009 to 2015-2017. 2. The learned Standing counsel for the respondents wouldsubmit that the rectification petitions can be disposed by the 1strespondent within an outer time limit of two months. 3. I have heard the learned counsel for the petitioner and thelearned Standing counsel for the respondent. Taking note of the submission of the learned Standing counsel forthe respondents, the Writ Petition is disposed by directing the 1[st]respondent to consider and pass orders on the rectification petitionsreferred above within an outer time limit of two months from the date ofreceipt of a copy of this judgment, after hearing the petitioner either through physical hearing or through video conference as a case may be.The petitioner shall produce a copy of the writ petition together with acopy of the judgment before the 1[st] respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/18.8.2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1NIL EXHIBIT P1 (A)TRUE COPY OF THIS RETURN VERIFICATION FORM DATED 30.9.2008DATED 30.9.2008 EXHIBIT P1(B)TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 143(3) DATED 9.12.2020143(3) DATED 9.12.2020 EXHIBIT P1 (C)TRUE COPY OF RECTIFICATION PETITIONER DATED 29.1.2011 FILED BY THE PETITIONER29.1.2011 FILED BY THE PETITIONER EXHIBIT P1 (D)TRUE COPY OF THE CHALLAN AND ANNUAL TAX STATEMENT UNDER SECTION 203 AASTATEMENT UNDER SECTION 203 AA EXHIBIT P1 (E)TRUE COPY OF LETTER DATED 28.3.2012 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENTTHE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P2NIL EXHIBIT P2 (A)TRUE COPY OF REVISED RETURN FILED ON 29.3.2010 FOR ASSESSMENT YEAR 2009-10 BY THE PETITIONER29.3.2010 FOR ASSESSMENT YEAR 2009-10 BY THE PETITIONER EXHIBIT P2 (B)TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2011 UNDER SECTION 143(3) PASSED BY THEASSESSING OFFICER28.12.2011 UNDER SECTION 143(3) PASSED BY THEASSESSING OFFICER EXHIBIT P2 (C)TRUE COPY OF THE APPELLATE ORDER DATED 21.3.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI21.3.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI EXHIBIT P2 (D)TRUE COPY OF THE REVISED ORDER AND TAX COMPUTATION STATEMENT DATED 28.6.2017 PASSED BY THE 1ST RESPONDENTCOMPUTATION STATEMENT DATED 28.6.2017 PASSED BY THE 1ST RESPONDENT EXHIBIT P2 (E)TRUE COPY OF THE LETTER DATED 27.7.2017 WITH ENCLOSURES FILED BY THE PETITIONER BEFORE THE1ST RESPONDENTENCLOSURES FILED BY THE PETITIONER BEFORE THE1ST RESPONDENT EXHIBIT P2 (B)TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2011 UNDER SECTION 143(3) PASSED BY THEASSESSING OFFICER28.12.2011 UNDER SECTION 143(3) PASSED BY THEASSESSING OFFICER EXHIBIT P2 (C)TRUE COPY OF THE APPELLATE ORDER DATED 21.3.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI21.3.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI EXHIBIT P2 (D)TRUE COPY OF THE REVISED ORDER AND TAX COMPUTATION STATEMENT DATED 28.6.2017 PASSED BY THE 1ST RESPONDENTCOMPUTATION STATEMENT DATED 28.6.2017 PASSED BY THE 1ST RESPONDENT EXHIBIT P2 (E)TRUE COPY OF THE LETTER DATED 27.7.2017 WITH ENCLOSURES FILED BY THE PETITIONER BEFORE THE1ST RESPONDENTENCLOSURES FILED BY THE PETITIONER BEFORE THE1ST RESPONDENT EXHIBIT P2 (F)TRUE COPY OF THE LETTER DATED 20.7.2019 ACKNOWLEDGED BY THE PETITIONER TO THE 2MD RESPONDENTACKNOWLEDGED BY THE PETITIONER TO THE 2MD RESPONDENT EXHIBIT P3NIL EXHIBIT P3 (A)TRUE COPY OF THE RETURN DATED 27.9.2010 FILEDBY THE PETITIONER FOR ASSESSMENT YEAR 2010-11 EXHIBIT P3 (B)TRUE COPY OF THE LETTER DATED 25.6.2019 ISSUED BY THE 2ND RESPONDENTISSUED BY THE 2ND RESPONDENT EXHIBIT P4NIL EXHIBIT P4 (A)TRUE COPY OF THE REVISED RETURN DATED 14.6.2012 FOR ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER14.6.2012 FOR ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER EXHIBIT P4 (B)TRUE COPY OF THE INTIMATION DATED 13.9.2012 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONERISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P4 (C) TRUE COPY OF THE RECTIFICATION PETITION DATED19.4.2013 FILED BY THE PETITIONER19.4.2013 FILED BY THE PETITIONER EXHIBIT P4 (D) TRUE COPY OF THE LETTER DATED 4.5.2017 ISSUEDBY THE PETITIONER TO THE 1ST RESPONDENTBY THE PETITIONER TO THE 1ST RESPONDENT EXHIBIT P4 (E) TRUE COPY OF THE LETTER DATED 28.5.2019 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENTISSUED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P5NIL EXHIBIT P5 (A) TRUE COPY OF THE REVISED RETURN DATED 6.6.2013 FOR ASSESSMENT YEAR 2012-13 FILED BYTHE PETITIONER6.6.2013 FOR ASSESSMENT YEAR 2012-13 FILED BYTHE PETITIONER EXHIBIT P5 (B) TRUE COPY OF INTIMATION UNDER SECTION 143 (1)DATED 26.8.2014 ISSUED BY THE 3RD RESPONDENTDATED 26.8.2014 ISSUED BY THE 3RD RESPONDENT EXHIBIT P6NIL EXHIBIT P6 (A) TRUE COPY OF THE RETURN DATED 31.10.2013 FOR ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONERASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER EXHIBIT P6 (B)TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 PASSED BY THE 1ST RESPONDENT23.2.2016 PASSED BY THE 1ST RESPONDENT EXHIBIT P6 (C)TRUE COPY OF RECTIFICATION PETITION DATED 22.3.2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT22.3.2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P6 (D) TRUE COPY OF THE APPEAL DATED 29.3.2016 FILEDBY THE PETITIONER BEFORE THE COMMISSIONER W.P.(C).No.16307 of 2020 (APPEALS) EXHIBIT P7NIL EXHIBIT P7( A)TRUE COPY OF THE RETURN ON 30.11.2014 FOR ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER EXHIBIT P7 (B)TRUE COPY OF ASSESSMENT ORDER DATED 26.12.2016 UNDER SECTION 143(3) PASSED BY THE1ST RESPONDENT FOR ASSESSMENT YEAR 2014-1526.12.2016 UNDER SECTION 143(3) PASSED BY THE1ST RESPONDENT FOR ASSESSMENT YEAR 2014-15 EXHIBIT P7 (C)TRUE COPY OF THE RECTIFICATION PETITION DATED20.7.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT20.7.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P8NIL EXHIBIT P8 (A)TRUE COPY OF THE RETURN DATED 28.9.2015 FILEDBY THE PETITIONER FOR ASSESSMENT YEAR 2015-16BY THE PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P8 (B)TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 UNDER SECTION 143(3) PASSED BY THE1ST RESPONDENT28.12.2017 UNDER SECTION 143(3) PASSED BY THE1ST RESPONDENT EXHIBIT P8 (C)TRUE COPY OF THE RECTIFICATION PETITION UNDERSECTION 154 DATED 28.3.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENTSECTION 154 DATED 28.3.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P9NIL EXHIBIT P7 (C)TRUE COPY OF THE RECTIFICATION PETITION DATED20.7.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT20.7.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P8NIL EXHIBIT P8 (A)TRUE COPY OF THE RETURN DATED 28.9.2015 FILEDBY THE PETITIONER FOR ASSESSMENT YEAR 2015-16BY THE PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P8 (B)TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 UNDER SECTION 143(3) PASSED BY THE1ST RESPONDENT28.12.2017 UNDER SECTION 143(3) PASSED BY THE1ST RESPONDENT EXHIBIT P8 (C)TRUE COPY OF THE RECTIFICATION PETITION UNDERSECTION 154 DATED 28.3.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENTSECTION 154 DATED 28.3.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P9NIL EXHIBIT P9 (A)TRUE COPY OF THE REVISED RETURN DATED 6.1.2017 FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2016-176.1.2017 FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P9 (B)TRUE COPY OF INTIMATION DATED 10.3.2018 UNDERSECTION 143(1) ISSUED BY THE 3RD RESPONDENTSECTION 143(1) ISSUED BY THE 3RD RESPONDENT EXHIBIT P9 (C)TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2018 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2016-1719.12.2018 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2016-17 EXHIBIT P9 (D)TRUE COPY OF RECTIFICATION PETITION FILED BY THE PETITIONER ON 15.1.2019 BEFORE THE 1ST RESPONDENTTHE PETITIONER ON 15.1.2019 BEFORE THE 1ST RESPONDENT EXHIBIT P9 (E)TRUE COPY OF THE RECTIFICATION PETITION DATED21.5.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT21.5.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P9 (F) TRUE COPY OF LETTER DATED 20.7.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE