Wp(C)/24904/2014 Of Century Films v. The Asst.commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 10TH DAY OF DECEMBER 2019 / 19TH AGRAHAYANA, 1941WP(C).No.24904 OF 2014(K) PETITIONER: CENTURY FILMS CENTURY TOWERS, NEAR YWCA, M.C.ROAD, KOTTAYAM-686001,REPRESENTED BY ITS PROPRIETOR, MR.RAJU MATHEW. BY ADVS.SRI.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.BINU MATHEWSRI.ISAAC THOMASSRI.NOBY THOMAS CYRIACSRI.TOM THOMAS (KAKKUZHIYIL) RESPONDENTS: 1THE ASST.COMMISSIONER OF INCOME TAX (TDS)TDS CIRCLE, PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686001.TDS CIRCLE, PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686001. 2THE COMMISSIONER OF INCOME TAXCENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN-682018.CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN-682018. 3THE ASSITANT COMMISSIONER OF INCOME TAX (CIRCLE-I)PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686001.PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686001. 4M/S.CENTRAL ADVERTISING AGENCYPOST BOX NO.51, ANAND THEATRE BUILDINGS, KOTTAYAM-686001.POST BOX NO.51, ANAND THEATRE BUILDINGS, KOTTAYAM-686001. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON10.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 10th day of December 2019 Though notice to the 4[th] respondent is not complete, it is submitted bythe learned counsel for the petitioner that a writ petition had been filed by the4[th] respondent in WP(C) No.25032 of 2009 and the judgment of this courtdated 23.8.2016 is the said Writ Petition covers the issue raised herein.Notice to 4[th] respondent is therefore dispensed with. The judgment in WP(C)No.25032 of 2009 shall apply to this case also. It is for the petitioner toapproach the Assessing Officer and seek concession in terms of amendedRule 28AA of the Income Tax Rules, 1961. The interim order shall continue inforce for a period of two months to enable the petitioner to approach theAssessing Officer with the representation within three weeks from the date ofreceipt of a copy of this judgment, which shall be considered by thecompetent among the respondents within one month thereafter. The Writ Petition is ordered accordingly. ANU SIVARAMAN cms JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1EXHIBIT-P1: TRUE COPY OF AGREEMENT DATED 14.8.2014 EXECUTED BETWEEN THE PETITIONER AND THE 4TH RESPONDENT.14.8.2014 EXECUTED BETWEEN THE PETITIONER AND THE 4TH RESPONDENT. EXHIBIT P2EXHIBIT-P2: TRUE COPY OF APPLICATION DATED 26.8.2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.26.8.2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3EXHIBIT-P3: TRUE COPY OF INTERIM ORDER DATED 9.12.2009 PASSED BY THIS HONOURABLE COURT IN W.P.(C) NO.25032/2009.DATED 9.12.2009 PASSED BY THIS HONOURABLE COURT IN W.P.(C) NO.25032/2009. EXHIBIT P4EXHIBIT-P4: TRUE COPY OF INTERIM ORDER DATED 3.6.2014 PASSED BY THIS HONOURABLE COURT IN I.A.NO.7014/2014 IN W.P.(C) NO.25032/2009.DATED 3.6.2014 PASSED BY THIS HONOURABLE COURT IN I.A.NO.7014/2014 IN W.P.(C) NO.25032/2009. EXHIBIT P5EXHIBIT-P5: TRUE COPY OF ORDER DATED 31.3.2009 ISSUED BY THE DEPUTY COMMISSIONEROF INCOME TAX (TDS), KOTTAYAM TO THE 4TH RESPONDENT.31.3.2009 ISSUED BY THE DEPUTY COMMISSIONEROF INCOME TAX (TDS), KOTTAYAM TO THE 4TH RESPONDENT. RESPONDENTS EXTS NIL /TRUE COPY/ P.S.TO JUDGEcms