Wp(C)/6040/2023 Of M/S Spring v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 22 DAY OF FEBRUARY 2023 / 3RD PHALGUNA, 1944WP(C) NO. 6040 OF 2023 PETITIONER: M/S SPRING PAN , TC-11/ 1019 SUNRISE NANTHANCODE, KOWDIAR P.O, TRIVANDRUM – 695003 REPRESENTED BY ITS MANAGING PARTNER - SHAHUL HAMEED. BY ADV DIVYA RAVINDRAN RESPONDENTS: 1THE INCOME TAX OFFICER WARD- 1 (3), AAYAKAR BHAVAN 1ST FLOOR, KAWDIAR P.O THIRUVANANTHAPURAM – 695003. 2THE DEPUTY COMMISSIONER OF INCOME TAX THE CENTRALIZED PROCESSING CENTER POST BAG NO.2, ELECTRONIC CITY POST OFFICE BANGALORE – 560100. 3THE COMMISSIONER OF INCOME TAX (APPEAL) NATIONAL FACELESS APPEAL CENTER ( NFAC) NEW DELHI- 110001.NEW DELHI- 110001. 4THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, KAWDIAR P.O THIRUVANANTHAPURAM – 695003.AAYAKAR BHAVAN, KAWDIAR P.O THIRUVANANTHAPURAM – 695003. SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W.P.(C) No.6040 of 2023 -------------------------------------------- Dated this the 22[nd] day of February, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. 2.The petitioner has approached this Court seeking for adirection to the 1[st] respondent to consider and pass orders on Ext.P6rectification application and to quash Ext.P3. 3.The Standing Counsel on instructions submits that Ext.P6 has been received and is pending and will be considered and orderspassed. In view of the above submission, this writ petition is disposed ofdirecting the 1[st] respondent to consider and pass orders on Ext.P6,after hearing the petitioner, at the earliest, at any rate within twomonths from the date of receipt of a copy of this judgment. Thefurther proceedings pursuant to Ext.P5 shall be kept in abeyance tilldisposal of Ext.P6 application. Sd/-T.R.RAVIJUDGE APPENDIX OF WP(C) 6040/2023 PETITIONER’S EXHIBITS Exhibit P1THE TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR AY 2015-16 DATED 17.02.2016.PETITIONER FOR AY 2015-16 DATED 17.02.2016.Exhibit P2THE TRUE COPY OF THE FORM 26 AS FOR THE AY 2015-16 IN CASE OF THE PETITIONER DATED NIL.2015-16 IN CASE OF THE PETITIONER DATED NIL. Exhibit P3THE TRUE COPY OF THE INTIMATION ORDER RECTIFYING THE RETURN FILED BY THE PETITIONER UNDER SECTION 154 OF THE ACT, DATED 15.09.2016 FOR AY 2015-16.RECTIFYING THE RETURN FILED BY THE PETITIONER UNDER SECTION 154 OF THE ACT, DATED 15.09.2016 FOR AY 2015-16. Exhibit P4THE TRUE COPY OF THE RESPONSE DATED 7.11.2016 FOR AY 2015-16, SUBMITTED THROUGHTHE E-FILING PORTAL.7.11.2016 FOR AY 2015-16, SUBMITTED THROUGHTHE E-FILING PORTAL. Exhibit P5THE TRUE COPY OF THE LETTER DATED 4.1.2022,ISSUED BY THE 1ST RESPONDENT FOR AY 2015-16.ISSUED BY THE 1ST RESPONDENT FOR AY 2015-16. Exhibit P6THE TRUE COPY OF THE RECTIFICATION APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 18.01.2022.APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 18.01.2022. Exhibit P7THE TRUE COPY OF THE APPELLATE ORDER PASSEDBY THE 3RD RESPONDENT DATED 8.2.2023, UNDERSECTION 250 OF THE ACT FOR AY 2015- 16.BY THE 3RD RESPONDENT DATED 8.2.2023, UNDERSECTION 250 OF THE ACT FOR AY 2015- 16.