Wp(C) v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941WP(C).No.8206 OF 2020(A) PETITIONER: THE KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY LTD. NO. Q 1179,KOLLAM, PIN - 691001, R EPRESENTED BY ITS SECRETARY, SANOJ B.S., AGED 45 YEARS, S/O.M.BALAKRISHNA PILLAI. BY ADVS.SRI.A.JANI(KOLLAM)SRI.SAJU WAHABSMT.NISA FASIL RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAX,CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BANGALURE, PIN - 560 500.CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BANGALURE, PIN - 560 500. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF CHIEF COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KAWADIARY JUNCTION, THIRUVANANTHAPURAM - 695 003. 3INCOME TAX OFFICER, WARD-2, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 17th day of March 2020 The challenge in the present writ petition is against the order, Ext.P7 dated 26.11.2019 passed under Section 154 of theIncome Tax Act, 1961. The aforementioned section deals with therectification of mistake apparent on the record. The assessmentyear involved in this case is 2018-2019. Essentially, the orderpassed under Section 154 is appealable as per the provisions ofsub clause (c) of sub section (1) of Section 264 of the Income TaxAct, 1961 2.Faced with such a situation, the learned counsel forthe petitioner seeks permission of this Court to withdraw the writpetition with liberty to avail the remedy as envisaged in theprovisions of law, referred to above. The writ petition is permitted to be withdrawn with the libertyas aformentioned. dlk/17.03.2020 Sd/- AMIT RAWAL APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF INCOME TAX STATEMENT SUBMITTED BY WRIT PETITIONER.SUBMITTED BY WRIT PETITIONER. EXHIBIT P2TRUE COPY OF RECEIPT ISSUED BY INCOME TAX DEPARTMENT.TAX DEPARTMENT. EXHIBIT P3TRUE COPY OF INTIMATION UNDER SECTION 143(1)ISSUED BY IT DEPARTMENT TO PETITIONER.143(1)ISSUED BY IT DEPARTMENT TO PETITIONER. EXHIBIT P4TRUE COPY OF JUDGMENT IN W.P.(C) NO.35382 OF 2018 OF THIS HONOURABLE COURT.NO.35382 OF 2018 OF THIS HONOURABLE COURT. EXHIBIT P5TRUE COPY ORDER ISSUED BY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CBDT.FINANCE (DEPARTMENT OF REVENUE) CBDT. EXHIBIT P6TRUE COPY OF E-FILING ACKNOWLEDGMENT FORREQUEST U/S 154 OF I.T.ACT 1961.REQUEST U/S 154 OF I.T.ACT 1961. EXHIBIT P7TRUE COPY ORDER UNDER SECTION 154 OF I.T.ACT 1961.I.T.ACT 1961. EXHIBIT P8TRUE COPY OF REVISION OF ASSESSMENT PREFERRED UNDER SECTION 264 OF I.T.ACT.PREFERRED UNDER SECTION 264 OF I.T.ACT. EXHIBIT P9TRUE COPY OF NOTICE ISSUED U/S 226(3) OFI.T.ACT BY THIRD RESPONDENT.I.T.ACT BY THIRD RESPONDENT.