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Wp(C)/27432/2023 Of Thyagarajan Parameswaran v. Income Tax Officer

High Court 25 Sep 2023 In favour of: Revenue

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

25 Sep 2023

Assessment year(s)

2018-19

Outcome

Dismissed

Case summary

In Wp(C)/27432/2023 Of Thyagarajan Parameswaran v. Income Tax Officer, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Hence this writ petition is hereby dismissed aswithdrawn with the above liberty as prayed for.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHMONDAY, THE 25 DAY OF SEPTEMBER 2023 / 3RD ASWINA, 1945 WP(C) NO. 27432 OF 2023 PETITIONER: THYAGARAJAN PARAMESWARAN,AGED 78 YEARS,1/353 PARAMESWARAN VILLA , AROOR, ALLEPPEY, PIN - 688534REP. BY SHINY T., DAUGHTER OF THE PETITIONER. BY ADVS. SRI. P. RAGHUNATHAN SRI. PREMJIT NAGENDRAN SMT. M. SHYLAJA SRI. RISHAL K. RESPONDENTS: 1INCOME TAX OFFICER,WARD 2, AAYAKAR BHAVAN,INCOME TAX OFFICE, BEACH ROAD, ALAPPUZHA, PIN – 688001. 2ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN – 110001.3CENTRAL BOARD OF DIRECT TAXES,MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,PIN – 110001, BY CHAIRMAN. 4GOVERNMENT OF INDIA,MINISTRY OF FINANCE, CENTRAL SECRETARIAT , NORTH BLOCK,NEW DELHI , BY SECRETARY, PIN – 110001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- WP(C) No.27432 of 2023 ------------------------- Dated this the 25[th] day of September, 2023 JUDGMENT After some arguments, the Learned Counsel for the petitioner seeks the permission of this Court to withdraw the writ petition with liberty to file afresh. Hence this writ petition is hereby dismissed aswithdrawn with the above liberty as prayed for. Svn Sd/- DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 27432/2023 PETITIONER’S EXHIBITS EXHIBIT P-1MEDICAL CERTIFICATE/PRESCRIPTION IN RESPECT OFPETITIONERPETITIONER EXHIBIT P-2ASSESSMENT ORDER DT. 22.04.2021 FOR AY 2018-19BY FIRST RESPONDENTBY FIRST RESPONDENT EXHIBIT P-3PENALTY ORDER U/S 270A DT. 10.02.2021 FOR2018-192018-19 EXHIBIT P-4PENALTY ORDER U/S 270A[1][D] DT. 17.02.2021FOR 2018-19FOR 2018-19 EXHIBIT P-5ARREAR NOTICE DT. 17.07.2023 ISSUED BY SECONDRESPONDENTRESPONDENT EXHIBIT P-6STATEMENT OF INCOME RELATING TO AY 2018-19UPLOADED ON 21.07.2018UPLOADED ON 21.07.2018 EXHIBIT P-7RETURN OF INCOME IN FORM ITR-2 FOR 2018-19 EXHIBIT P-8SHOW CAUSE NOTICE DT. 09.04.2021 BY FIRSTRESPONDENTRESPONDENT EXHIBIT P-9SHOW CAUSE NOTICE DT. 17.04.2021 BY FIRSTRESPONDENTRESPONDENT

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