Wp(C)/3264/2019 Of Amalgam Aquaculture Applications Ltd v. Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 04TH DAY OF JUNE 2019 / 14TH JYAISHTA, 1941 WP(C).No. 3264 of 2019 PETITIONER: M/S AMALGAM AQUACULTURE APPLICATIONS LTD.,AMALGAM HOUSE, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682003, REP. BY ITS EXECUTIVE DIRECTOR. BY ADVS.SRI.C.K.KARUNAKARANSMT.LEKSHMI P. NAIRSRI.ARJUN SATHISH KUMAR RESPONDENTS: 1PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX BHAVAN, I.S. PRESS ROAD, ERNAKULAM-682018. 2INCOME TAX OFFICER,CORPORATE WARD-1(1), KOCHI, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, CORPORATE WARD-1(1), KOCHI, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, CORPORATE RANGE-1, KOCHI, 5TH FLOOR, R.C. BUILDING, I.S. PRESS ROAD, KOCHI-682018.BUILDING, I.S. PRESS ROAD, KOCHI-682018. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.06.2019, ALONG WITH WP(C).3278/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 04TH DAY OF JUNE 2019 / 14TH JYAISHTA, 1941WP(C).No. 3278 of 2019 PETITIONER: M/S. AMALGAM NUTRIENTS AND FEEDS LTD.,AMALGAM HOUSE, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682003, REP. BY EXECUTIVE DIRECTOR. BY ADVS.SRI.C.K.KARUNAKARANSMT.LEKSHMI P. NAIRSRI.ARJUN SATHISH KUMAR RESPONDENTS: 1PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,INCOME TAX BHAWAN, I.S.PRESS ROAD, ERNAKULAM-682018. 2INCOME TAX OFFICER,CORPORATE WARD-1(1), KOCHI, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, CORPORATE RANGE-1, KOCHI, 5TH FLOOR,C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.06.2019, ALONG WITH WP(C).3264/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT These writ petitions are filed challengingExt.P2 in WP(C)No.3278 of 2019 and Ext.P3 inWP(C)No.3264 of 2019 seeking direction to thefirst respondent to consider the compounding application submitted by the petitioner afterhearing the petitioner. 2.It is submitted by the learned counsel forthe petitioner that by Ext.P1 judgment, this Courthas specifically directed the respondents toconsider the compounding application submitted bythe petitioner after notice and after giving anopportunity of hearing to the petitioner. It issubmitted that the demand notices are issuedwithout an order being passed in terms of Ext.P1judgment. 3.Heard the learned counsel for thepetitioner and the learned Standing Counselappearing for the respondents. 4.A statement has been placed on record on behalf of the respondents in both the writpetitions stating that before Ext.P1 judgment wasbrought to the notice of the authority, action hadalready been initiated by issuing the demandnotices. It is stated that in the light of thedirections contained in Ext.P1, the issue will bereconsidered with notice to the petitioner andafter hearing the petitioner also. 5.Havingconsideredthecontentions advanced, I am of the opinion that the demandnotices which are issued without reference to Ext.P1 judgment cannot survive. Ext.P2 inWP(C)No.3278 of 2019 and Ext.P3 in WP(C)No.3264 of2019 are accordingly set aside. The respondentsshall consider the applications preferred by thepetitionerforcompounding,subjecttomaintainability as directed in Ext.P1 within aperiod of three months from the date of receipt ofa copy of this judgment. Needless to say, asdirected in Ext.P1, coercive proceedings againstthe petitioner shall be deferred until the compounding applications are duly considered anddisposed of. The petitioner shall produce a copyof this judgment along with a copy of the writpetitions before the first respondent forcompliance. Writ petitions are ordered accordingly. SD/- Ext.P1 judgment cannot survive. Ext.P2 inWP(C)No.3278 of 2019 and Ext.P3 in WP(C)No.3264 of2019 are accordingly set aside. The respondentsshall consider the applications preferred by thepetitionerforcompounding,subjecttomaintainability as directed in Ext.P1 within aperiod of three months from the date of receipt ofa copy of this judgment. Needless to say, asdirected in Ext.P1, coercive proceedings againstthe petitioner shall be deferred until the compounding applications are duly considered anddisposed of. The petitioner shall produce a copyof this judgment along with a copy of the writpetitions before the first respondent forcompliance. Writ petitions are ordered accordingly. SD/- ANU SIVARAMAN, JUDGE ACM / 10/6/19 APPENDIX OF WP(C) 3264/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE JUDGMENT DATED 8.8.2018 PASSED IN WPC.24615 OF 2018 EXHIBIT P2 A TRUE COPY OF THE JUDGMENT DATED 3.10.2018 PASSED IN WPC.28486/20183.10.2018 PASSED IN WPC.28486/2018 EXHIBIT P3A TRUE COPY OF THE 2ND RESPONDENT'S LETTER DATED 1.1.2019 APPENDIX OF WP(C) 3278/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE JUDGMENT DATED 8.8.2018 PASSED IN WPC.NO.24615 OF 2018. EXHIBIT P2A TRUE COPY OF THE 2ND RESPONDENT'S LETTER DATED 1.1.2019.