Wp(C)/9126/2019 Of Kerala Medical Services Corporation Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY ,THE 26TH DAY OF MARCH 2019 / 5TH CHAITHRA, 1941WP(C).No. 9126 of 2019 PETITIONER/S: M/S KERALA MEDICAL SERVICES CORPORATION LTD.,NEAR W AND C HOSPITAL, THYCAUD P.O., TRIVANDRUM, REPRESENTED BY SHRI. DILEEPKUMAR MANAGING DIRECTOR. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.DIVYA RAVINDRANSRI.V.P.NARAYANAN RESPONDENT/S: SC SRI. CHRISTOPHER ABRAHAM., SRI. A KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.9126/19 2 JUDGMENT The learned counsel appearing for the Departmentsubmits that the coercive proceedings challenged in this writpetition (Ext.P9) have been withdrawn by the Department. TheAppeal filed against the original orders are taken up for hearing.Therefore, at this juncture there is no need to workout the prayer inthe instant writ petition. The statement of the learned counsel forrespondents is placed on record and the writ petition is closedaccordingly. Sd/- S.V. BHATTI JUDGE Ac W.P.(C)No.9126/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2013-14 ALONG WITH DEMAND NOTICETHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2013-14 ALONG WITH DEMAND NOTICE EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2014-15 ALONG WITH DEMAND NOTICETHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2014-15 ALONG WITH DEMAND NOTICE EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2015-16 ALONG WITH DEMAND NOTICETHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2015-16 ALONG WITH DEMAND NOTICE EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2016-17 ALONG WITH DEMAND NOTICETHE 1ST RESPONDENT DATED 26.12.2018 FOR AY-2016-17 ALONG WITH DEMAND NOTICE EXHIBIT P5TRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-1421.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14 EXHIBIT P5 ATRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-1521.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15 EXHIBIT P5 BTRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-1621.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16 EXHIBIT P5 CTRUE COPY OF THE APPEAL MEMORANDUM DATED 21.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2016-1721.5.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2016-17 EXHIBIT P6TRUE COPY OF THE APPLICATION DATED 12.2.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT U/S 220(6)12.2.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT U/S 220(6) EXHIBIT P7TRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2013-14RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2013-14 EXHIBIT P7 ATRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2014-15RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2014-15 W.P.(C)No.9126/19 4 EXHIBIT P7 BTRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2015-16RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2015-16 EXHIBIT P7 CTRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2016-17RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2016-17 EXHIBIT P7 ATRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2014-15RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2014-15 W.P.(C)No.9126/19 4 EXHIBIT P7 BTRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2015-16RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2015-16 EXHIBIT P7 CTRUE COPY OF THE REPLY DATED 27.2.2019 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2016-17RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT FOR AY-2016-17 EXHIBIT P8TRUE COPY OF THE STAY ORDER GRANTED BY THE ITAT, COCHIN BENCH, IN I.T.A. NO.107 TO 109/2019 DATED 15.3.2019ITAT, COCHIN BENCH, IN I.T.A. NO.107 TO 109/2019 DATED 15.3.2019 EXHIBIT P9TRUE COPY OF THE NOTICE NO.AADCK4029M/CIR.1(1)/TVM/18-19 DATED 13.3.2019 ISSUED BY THE 1ST RESPONDENTNO.AADCK4029M/CIR.1(1)/TVM/18-19 DATED 13.3.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10TRUE COPY OF THE REPLY DATED 20.3.2019 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENTGIVEN BY THE PETITIONER TO THE 1ST RESPONDENT EXHIBIT P11TRUE COPY OF THE CHALLAN RECEIPT DATED 18.3.2019 ISSUED BY PUNJAB NATIONAL BANK, THIRUVANANTHAPURAM BR.18.3.2019 ISSUED BY PUNJAB NATIONAL BANK, THIRUVANANTHAPURAM BR. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY//Sd/- PA TO JUDGE