Wp(C)/40992/2018 Of P.p.alphonsa v. The Principal Commissioner Of Income Tax
High Court
10 Aug 2020 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/40992/2018 Of P.p.alphonsa v. The Principal Commissioner Of Income Tax
Date of order
10 Aug 2020
Assessment year(s)
2013-14
Outcome
Dismissed
Case summary
In Wp(C)/40992/2018 Of P.p.alphonsa v. The Principal Commissioner Of Income Tax, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Granting such liberty, the writ petition is dismissed aswithdrawn.
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 N.NAGARESH
MONDAY, THE 10TH DAY OF AUGUST 2020 / 19TH SRAVANA, 1942
WP(C).No.40992 OF 2018(Y)
PETITIONER:
P.P.ALPHONSA,PAYYAPPALLIL HOUSE,THIRUVATHUKKAL P.O., KOTTAYAM-686 001.
BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSRI.AJAY V.ANANDJOB ABRAHAM
RESPONDENTS:
1THE PRINCIPAL COMMISSIONER OF INCOME TAXKOTTAYAM – 686 001.KOTTAYAM – 686 001.
2ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-I,KOTTAYAM – 686 001.CIRCLE-I,KOTTAYAM – 686 001.
R1-R2 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1-R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON10.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
Dated this the 10[th] day of August, 2020
The learned counsel for the petitioner submits that thepetitioner proposes to opt for Income Tax DisputeSettlement Scheme, 'Vivad Se Vishwas' and does not wantto further prosecute the writ petition at this stage. Thepetitioner seeks liberty to move this Court again in case theissue is not settled.
Granting such liberty, the writ petition is dismissed aswithdrawn.
Sd/-
N. NAGARESH
JUDGE
ncd
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 13.03.2015 FOR THE ASSESSMENT YEAR 2013-14.DATED 13.03.2015 FOR THE ASSESSMENT YEAR 2013-14.
EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED13/03/2015.13/03/2015.
EXHIBIT P3TRUE COPY OF THE ORDER DATED 17.03.2015 OF THE DY.COMMISSIONER OFINCOME TAX,CENTRAL CIRCLE,ERNAKULAM.17.03.2015 OF THE DY.COMMISSIONER OFINCOME TAX,CENTRAL CIRCLE,ERNAKULAM.
EXHIBIT P4TRUE COPY OF THE NOTICE DATED 09.04.18.09.04.18.
EXHIBIT P5TRUE COPY OF THE REPLY DATED 17.04.18.17.04.18.
EXHIBIT P6TRUE COPY OF THE ORDER DATED 09.07.18.09.07.18.
EXHIBIT P7TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16/07/2018.RECTIFICATION DATED 16/07/2018.
EXHIBIT P8TRUE COPY OF THE ORDER DATED 31.07.18.31.07.18.
EXHIBIT P9TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH THE COVERING LETTER.PAYMENT OF INTEREST ALONG WITH THE COVERING LETTER.
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