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Wp(C)/38915/2018 Of The Malabar Timber Company v. The Principal Commissioner Of Income Tax

High Court 01 Mar 2023 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

01 Mar 2023

Assessment year(s)

—

Outcome

Allowed

Case summary

In Wp(C)/38915/2018 Of The Malabar Timber Company v. The Principal Commissioner Of Income Tax, the High Court (2023) allowed the appeal. The decision went in favour of the assessee.

Decision: The writ petition is hence dismissed as infructuous.

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

Sections referenced in this judgment

Section 148 case law →

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1 DAY OF MARCH 2023 / 10TH PHALGUNA, 1944WP(C) NO. 38915 OF 2018 PETITIONER: M/s.THE MALABAR TIMBER COMPANYPOWER HOUSE ROAD, ERNAKULAM, PIN - 682018 REPRESENTED BY ITS MANAGING PARTNER MR. M. MAMMEN. BY ADV S.K.DEVI RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXINCOME TAX BUILDINGS, I.S. PRESS ROAD, ERNAKULAM - 682018.2THE ASSISTANT COMMISSIONER OF INCOME TAX ,NON CORP CIRCLE 1 (1), KOCHI, ERNAKULAM - 682018.3THE CENTRALISED PROCESSING CENTRE,POST BAG NO. 2, ELECTORNIC CITY POST OFFICE,BENGALURU - 560 100.4ADDL.R4. THE FOREST RANGE OFFICER,THITHIMETHI, VIRAJPET, FOREST DIVISION, ARANYA BHAVAN, GANDHINAGAR, VIRAJPET, PIN-571218.5ADDL.R5. THE FOREST RANGE OFFICER,KUSHAL NAGAR, ARANYA BHAVAN, MYSORE ROAD, MADIKIRI, PIN-571107. (IMPLEADING ( IA 2/2021(SECTION 148), ALLOWED AS PER ORDER DATED 23-09-2021 BY HON'BLE BKT(J) BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTSRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W.P.(C)No.38915 of 2018--------------------------------------------Dated this the 1[st] day of March, 2023 JUDGMENT Counsel for the petitioner submits that the matter has becomeinfructuous. The writ petition is hence dismissed as infructuous. LEK Sd/- T.R.RAVIJUDGE

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