Wp(C)/30852/2022 Of Alukkas Varghese Joy v. The Principal Commissioner Of Income Tax (Central) Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 2 DAY OF AUGUST 2024 / 11TH SRAVANA, 1946WP(C) NO. 30911 OF 2022 PETITIONER: JOYALUKKAS INDIA PRIVATE LIMITED,A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT DOOR NO. 5/309-3, BISHOP ALAPATT ROAD, FATHIMA NAGAR, MISSION QUARTERS, THRISSUR – 680 005; REPRESENTED BY ITS GM SHRI JOSE PD.BY ADVS.ASWIN GOPAKUMARNIKITHA SUSAN PAULSONIJAS MUHAMMEDDONA MARY E.J.ANWIN GOPAKUMARADITYA VENUGOPALAN RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI,KOCHI, INCOME TAX DEPARTMENT, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, KANDAMKULATHI TOWERS, M G ROAD, KOCHI – 682 011.COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, KANDAMKULATHI TOWERS, M G ROAD, KOCHI – 682 011. 2THE ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL CIRCLE - 1) KOCHI, INCOME TAX DEPARTMENT,OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, CENTRALRANGE, ALFA LIZA BUILDING, NEAR AMBADY CHAMBERS, CHITTOOR ROAD, KOCHI, - 682 011.CIRCLE - 1) KOCHI, INCOME TAX DEPARTMENT,OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, CENTRALRANGE, ALFA LIZA BUILDING, NEAR AMBADY CHAMBERS, CHITTOOR ROAD, KOCHI, - 682 011. BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON02.08.2024, ALONG WITH WP(C).30852/2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 2 DAY OF AUGUST 2024 / 11TH SRAVANA, 1946WP(C) NO. 30852 OF 2022 PETITIONER: ALUKKAS VARGHESE JOY,AGED 65 YEARS,S/O.(LATE) VARGHESE ALUKKAS, ALUKKAS MANSION, SOBHA CITY, GURUVAYUR ROAD, THRISSUR – 680 553. BY ADVS.ASWIN GOPAKUMARANWIN GOPAKUMARADITYA VENUGOPALANNIKITHA SUSAN PAULSONIJAS MUHAMMEDDONA MARY E.J. RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI,INCOME TAX DEPARTMENT, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, KANDAMKULATHI TOWERS, M G ROAD, KOCHI – 682 011.(CENTRAL) KOCHI,INCOME TAX DEPARTMENT, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI, KANDAMKULATHI TOWERS, M G ROAD, KOCHI – 682 011.2THE ASSISTANT COMMISSIONER OF INCOME TAX (CENTRALCIRCLE - 1) KOCHI INCOME TAX DEPARTMENT,OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ALFA LIZA BUILDING, NEAR AMBADY CHAMBERS, CHITTOOR ROAD, KOCHI – 682 011.CIRCLE - 1) KOCHI INCOME TAX DEPARTMENT,OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ALFA LIZA BUILDING, NEAR AMBADY CHAMBERS, CHITTOOR ROAD, KOCHI – 682 011. BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 02.08.2024, ALONG WITH WP(C).30911/2022, THE COURT ONTHE SAME DAY DELIVERED THE FOLLOWING: 3 JUDGMENT The learned counsel for the petitioners would submit that thesewrit petitions have become infructuous. In the light of the submission made by the learned counsel forthe petitioners, these writ petitions are dismissed as infructuous. Sd/-GOPINATH P.JUDGE DK