Wp(C)/28486/2018 Of Amalgam Aquaculture Applications Ltd v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 03RD DAY OF OCTOBER 2018 / 11TH ASWINA,1940 WP(C).No. 28486 of 2018 PETITIONER/S: BY ADVS.SRI.C.K.KARUNAKARANSMT.LEKSHMI P. NAIR RESPONDENT/S: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 28486 of 2018 JUDGMENT The petitioner in the writ petition seeks the following reliefs: i. issue a Writ of Mandamus or such otherappropriate Writ, order or direction commandingthe 1st Respondent to pass immediate orders onExhibit P 11 compounding application. ii. To issue a writ of Certiorari or such otherappropriate Writ, order or direction calling for therecords of the case including criminal complaint, ifsubmitted, and to quash the same iii.To declare that proceeding against the 3[rd]Petitioner is contrary to and is against the policy ofthe Income Tax department iv. To prohibit the Respondents from proceedingagainst the 2nd Petitioner under the provisions ofSection 276 C of the Income-tax Act, 1961 v Pending adjudication of the Writ petition and thepassing of orders on the Ext.PI1 compoundingapplication, to stay all further proceedings pursuant toprosecution steps, if any, initiated. vi. To pass such other appropriate Writ, order ordirection as this Hon'ble Court might deem fit andproper to grant on the facts and in the circumstancesof the case Both the counsel agree that the issues stand squarely covered in favour of the petitioner by a judgment, dated 8[th] August 2018, inW.P.(C) No.24615 of 2018. I, therefore, dispose of the writ petition W.P.(C). No. 28486 of 2018 -3- applying the same ratio as contained in the judgment referred above. As to the pleas available for the petitioner in the compoundingpetition, they remain undisturbed. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF LETTER DATED 30.11.2010 OF THE PETITIONEROF THE PETITIONER EXHIBIT P2TRUE COPY OF ORDER DATED 20.02.2017 PASSED UNDER S. 154 OF IT ACT BY 2ND RESPONDENTPASSED UNDER S. 154 OF IT ACT BY 2ND RESPONDENT EXHIBIT P3TRUE COPY OF NOTICE DATED 08.02.2017 ISSUED BY THE 2ND RESPONDENTISSUED BY THE 2ND RESPONDENT EXHIBIT P4TRUE COPY OF 1ST PETITIONERS LETTER DATED 07-02-2017 TO THE 2ND RESPONDENTDATED 07-02-2017 TO THE 2ND RESPONDENT EXHIBIT P5TRUE COPY OF 1ST PETITIONER'S LETTER DATED 07-02-2017 ADDRESSED TO THE 2ND RESPONDENTDATED 07-02-2017 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P6TRUE COPY OF 1ST PETITIONER'S LETTER DATED 29.03.2017 ADDRESSED TO THE 2ND RESPONDENTDATED 29.03.2017 ADDRESSED TO THE 2ND RESPONDENT W.P.(C). No. 28486 of 2018 EXHIBIT P7TRUE COPY OF 1ST PETITIONER'S APPLICATION DATED 29.06.2017 FOR WAIVER OF INTEREST EXHIBIT P7 A TRUE COPY OF 1ST PETITIONERS LETTER DATED 11.08.2017 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P8TRUE COPY OF 1ST PETITIONER'S LETTER DATED 13.12.2017 ADDRESSED TO THE 2ND RESPONDENTDATED 13.12.2017 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P9TRUE COPY OF 1ST PETITIONER'S LETTER DATED 31.01.2018 WITHDRAWING INTERESTING WAIVER APPLICATIONDATED 31.01.2018 WITHDRAWING INTERESTING WAIVER APPLICATION EXHIBIT P10TRUE COPY OF 1ST PETITIONER'S REQUEST DATED 08.02.2018 FOR WITHDRAWING PROSECUTION ADDRESSED TO THE 1ST RESPONDENTDATED 08.02.2018 FOR WITHDRAWING PROSECUTION ADDRESSED TO THE 1ST RESPONDENT EXHIBIT P11 TRUE COPY OF 1ST PETITIONERS APPLICATION DATED 27.02.2018 FOR COMPOUNDING ADDRESSED TO THE 1ST RESPONDENT