Wp(C)/38816/2015 Of M/S Ardra Associates v. Deputy Commissioner Of Income Tax (Central Circle-I)
High Court
16 Feb 2016 In favour of: Unclear
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/38816/2015 Of M/S Ardra Associates v. Deputy Commissioner Of Income Tax (Central Circle-I)
Date of order
16 Feb 2016
Assessment year(s)
2006-07, 2007-08, 2008-09, 2009-10, 2010-11
Outcome
Other
Case summary
In Wp(C)/38816/2015 Of M/S Ardra Associates v. Deputy Commissioner Of Income Tax (Central Circle-I), the High Court (2016) decided the matter.
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 K.VINOD CHANDRAN
TUESDAY, THE 16TH DAY OF FEBRUARY 2016/27TH MAGHA, 1937
WP(C).No. 38816 of 2015 (B)
----------------------------
PETITIONER:
------------------
M/S. ARDRA ASSOCIATES
CAPITAL TOWERS, PATTURAIKKAL, THRISSUR REPRESENTED BY ITS MANAGING PARTNER V.PARAMESWARAN.
BY ADV. SRI.JOSE JACOB
RESPONDENTS:
----------------------
1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, AAYKAR BHAVAN, 7TH FLOOR MANANCHIRA, KOZHIKODE -1. CENTRAL CIRCLE-I, AAYKAR BHAVAN, 7TH FLOOR MANANCHIRA, KOZHIKODE -1.
2. SUB REGISTRAR OF THRISSUR CHIYYARAM, THRISSUR - 680 026. CHIYYARAM, THRISSUR - 680 026.
3. COMMISSIONER OF INCOME TAX (APPEALS)-IV
KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI - 682 011.
4. COMMISSIONER OF INCOME TAX (CENTRAL) 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD KOCHI-682 011. 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD KOCHI-682 011.
R1,R 3 & 4 BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) R1,R 3 & 4 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 38816 of 2015 (B)
APPENDIX
PETITIONER'S EXHIBITS :-
-----------------------------------
EXT.P1 -
EXT.P2-EXT.P3-EXT.P4 --EXT.P4(A) -EXT.P4(B) -EXT.P4(C)-EXT.P4(D)-EXT.P4(E) -EXT.P4(F)EXT.P5 --EXT.P5(A) -EXT.P5(B) -EXT.P5(C)-EXT.P5(D)-EXT.P5(E) -EXT.P5(F)EXT.P6 --EXT.P6(A) -EXT.P6(B) -EXT.P6(C)-EXT.P6(D)-EXT.P6(E)
COPY OF APPROVAL FOR RETENTION DATED 20.03.2015. COPY OF ORDER DATED 24.03.2014. COPY OF ENCUMBRANCE CERTIFICATE DATED 08.12.2015.COPY OF ORDER (AY 2006-07) DATED 28.03.2014. COPY OF ORDER (AY 2007-08) DATED 28.03.2014. COPY OF ORDER (AY 2008-09) DATED 28.03.2014. COPY OF ORDER (AY 2009-10) DATED 28.03.2014.COPY OF ORDER (AY 2010-11) DATED 28.03.2014. COPY OF ORDER (AY 2011-12) DATED 28.03.2014. COPY OF ORDER (AY 2012-13) DATED 28.03.2014. COPY OF ORDER (AY 2006-07) DATED 07.05.2015. COPY OF ORDER (AY 2007-08) DATED 07.05.2015. COPY OF ORDER (AY 2008-09) DATED 07.05.2015. COPY OF ORDER (AY 2009-10) DATED 07.05.2015.COPY OF ORDER (AY 2010-11) DATED 07.05.2015. COPY OF ORDER (AY 2011-12) DATED 07.05.2015. COPY OF ORDER (AY 2012-13) DATED 07.05.2015. COPY OF REVISED ORDER (AY 2006-07) DATED 16.07.2015. COPY OF REVISED ORDER (AY 2007-08) DATED 16.07.2015. COPY OF REVISED ORDER (AY 2008-09) DATED 16.07.2015. COPY OF REVISED ORDER (AY 2009-10) DATED 16.07.2015.COPY OF REVISED ORDER (AY 2010-11) DATED 16.07.2015. COPY OF REVISED ORDER (AY 2011-12) DATED 16.07.2015.
[CONTD....]
2
EXT.P6(F)COPY OF REVISED ORDER (AY 2012-13) DATED 16.07.2015.
EXT.P7-COPY OF LETTER DATED 10.08.2015 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT.PETITIONER TO THE 1ST RESPONDENT.
EXT.P8 -COPY OF ORDER (AY 2006-07) DATED 30.11.2015. --EXT.P8(A) COPY OF ORDER (AY 2007-08) DATED 30.11.2015. --EXT.P8(B) COPY OF ORDER (AY 2008-09) DATED 30.11.2015. --EXT.P8(C)COPY OF ORDER (AY 2009-10) DATED 30.11.2015.--EXT.P8(D)COPY OF ORDER (AY 2010-11) DATED 30.11.2015.
EXT.P8(E) COPY OF ORDER (AY 2011-12) DATED 30.11.2015.
EXT.P8(F)COPY OF ORDER (AY 2012-13) DATED 30.11.2015.
RESPONDENTS' EXHIBITS:- NIL
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//TRUE COPY//
P.A. TO JUDGE
K. VINOD CHANDRAN, J.
----------------------------------W.P(C). No.38816 of 2015-B
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Dated this the 16[th] day of February, 2016
JUDGMENT
The attachment, which was the subject matter ofchallenge in this writ petition, has been lifted isthe submission of the learned Central GovernmentStanding Counsel (Taxes). The lifting of theattachment also is said to have been communicatedto the 2[nd] respondent. In such circumstance, nothingsurvives in the writ petition.
EXT.P8(E) COPY OF ORDER (AY 2011-12) DATED 30.11.2015.
EXT.P8(F)COPY OF ORDER (AY 2012-13) DATED 30.11.2015.
RESPONDENTS' EXHIBITS:- NIL
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//TRUE COPY//
P.A. TO JUDGE
K. VINOD CHANDRAN, J.
----------------------------------W.P(C). No.38816 of 2015-B
----------------------------------
Dated this the 16[th] day of February, 2016
JUDGMENT
The attachment, which was the subject matter ofchallenge in this writ petition, has been lifted isthe submission of the learned Central GovernmentStanding Counsel (Taxes). The lifting of theattachment also is said to have been communicatedto the 2[nd] respondent. In such circumstance, nothingsurvives in the writ petition.
Recording the above submission, the writpetition is closed. No costs.
Sd/-K. VINOD CHANDRAN, JUDGE.
//True Copy//
P.A. to Judge.
sp/16/02/16
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