Wp(C)/40709/2018 Of P.a. Jose v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 07TH DAY OF AUGUST 2020 / 16TH SRAVANA, 1942WP(C).No.41015 OF 2018(B) PETITIONER: M/S.JOSCO JEWELLERS PVT.LTD.,RAJIV GANDHI SHOPPING COMPLEX,KOTTAYAM,REPRESENTED BY ITSGENERAL MANAGER,SRI.SABU THOMAS. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSRI.JOB ABRAHAMSRI.AJAY V.ANAND RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX,KOTTAYAM 686 001. 2ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1,KOTTAYAM-686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON07.08.2020, ALONG WITH WP(C).40709/2018(K), WP(C).40983/2018(W),THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)Nos.41015/2018 & connected cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40709 OF 2018(K) PETITIONER: P.A. JOSE,PAYYAPPALLIL HOUSE,REPRESENTED BY ITS PROPRIETORSRI. P.A. JOSE. THIRUVATHUKKAL P.O.,KOTTAYAM 686 001, BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSRI.AJAY V.ANAND RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX,KOTTAYAM 686 001. 2ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM 686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLYHEARD ON 07.08.2020, ALONG WITH WP(C).40983/2018(W),WP(C).41015/2018(B), THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C)Nos.41015/2018 & connected cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40983 OF 2018(W) PETITIONER: M/S.JOSCO GOLD CORPORATOIN PRIVATE LIMITED,JOSCO COMPLEX, NAGAMPADAM, KOTTAYAM-686 001,REPRESENTED BY ITS' GENERAL MANAGER,MR. SABU THOMAS. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSRI.AJAY V.ANAND RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXKOTTAYAM-686 001. 2ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-I, KOTTAYAM-686 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLYHEARD ON 07.08.2020, ALONG WITH WP(C).40709/2018(K),WP(C).41015/2018(B), THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C)Nos.41015/2018 & connected cases JUDGMENT Dated this the 7[th] day of August, 2020 In view of the withdrawal memo filed by the counsel forthe petitioner, these writ petitions are dismissed aswithdrawn. Sd/-N. NAGARESH JUDGE ncd WP(C)Nos.41015/2018 & connected cases APPENDIX OF WP(C) 41015/2018 PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 13.3.201513.3.2015 EXHIBIT P3TRUE COPY OF THE ORDER DATED 17.3.2015 OF THE DY.COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE, ERNAKULAM.17.3.2015 OF THE DY.COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4TRUE COPY OF THE NOTICE DATED 9.4.20189.4.2018 EXHIBIT P5TRUE COPY OF THE NOTICE DATED 17.4.201817.4.2018 EXHIBIT P6TRUE COPY OF THE NOTICE DATED 9.7.20189.7.2018 EXHIBIT P7TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16.7.2018RECTIFICATION DATED 16.7.2018 EXHIBIT P8TRUE COPY OF THE ORDER DATED 31.7.201831.7.2018 EXHIBIT P9 TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTERPAYMENT OF INTEREST ALONG WITH COVERING LETTER APPENDIX OF WP(C) 40709/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 13/3/2015 EXHIBIT P3 EXHIBIT P4TRUE COPY OF THE NOTICE DATED 9.4.20189.4.2018 EXHIBIT P5TRUE COPY OF THE NOTICE DATED 17.4.201817.4.2018 EXHIBIT P6TRUE COPY OF THE NOTICE DATED 9.7.20189.7.2018 EXHIBIT P7TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16.7.2018RECTIFICATION DATED 16.7.2018 EXHIBIT P8TRUE COPY OF THE ORDER DATED 31.7.201831.7.2018 EXHIBIT P9 TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTERPAYMENT OF INTEREST ALONG WITH COVERING LETTER APPENDIX OF WP(C) 40709/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 13/3/2015 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 17.3.2015 OF THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM EXHIBIT P4EXHIBIT P5EXHIBIT P6EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 9.4.18TRUE COPY OF THE REPLY DATED 17.4.18TRUE COPY OF THE ORDER DATED 9.7.18 TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16/7/2018 EXHIBIT P8EXHIBIT P9 TRUE COPY OF THE ORDER DATED 31.7.18 TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALL ARE DATED 7.8.18 (4 NOS). WP(C)Nos.41015/2018 & connected cases 7 APPENDIX OF WP(C) 40983/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14.DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 13/03/2015.13/03/2015. EXHIBIT P3TRUE COPY OF THE ORDER DATED 17.3.2015 OF THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM.17.3.2015 OF THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4TRUE COPY OF THE NOTICE DATED 09.04.1809.04.18 EXHIBIT P5 TRUE COPY OF THE REPLY DATED 17.4.18 EXHIBIT P6 TRUE COPY OF THE ORDER DATED 09.07.18 EXHIBIT P7TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16/7/2018RECTIFICATION DATED 16/7/2018 EXHIBIT P8TRUE COPY OF THE ORDER DATED 31/07/201831/07/2018 EXHIBIT P9TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTER.PAYMENT OF INTEREST ALONG WITH COVERING LETTER.