Wp(C)/915/2022 Of M/S.amrutheswari Jewellers v. The Deputy Commissioner Of Income Tax
High Court
18 Mar 2022 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/915/2022 Of M/S.amrutheswari Jewellers v. The Deputy Commissioner Of Income Tax
Date of order
18 Mar 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp(C)/915/2022 Of M/S.amrutheswari Jewellers v. The Deputy Commissioner Of Income Tax, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In view of the above, this writ petition is dismissed aswithdrawn, with liberty to file a fresh writ petition.
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 BECHU KURIAN THOMASFRIDAY, THE 18 DAY OF MARCH 2022 / 27TH PHALGUNA, 1943WP(C) NO. 915 OF 2022
PETITIONER:
M/S.AMRUTHESWARI JEWELLERS,PREMIER JUNCTION, OCHIRA, ALAPPUZHA, KERALA - 690 533 REPRESENTED BY ITS MANAGING PARTNER JAYANTHA KUMAR.
BY ADVS.ARUN V.GNEERAJ NARAYAN
RESPONDENTS:
1THE ADDITIONAL COMMISSIONER OF INCOME TAX,DEPARTMENT OF INCOME TAX,CENTRAL CIRCLE-I, ALAPPUZHA-688001.
2THE ASSISTANT COMMISSIONER OF INCOME TAXDEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, ALAPPUZHA - 688 001.
3THE COMMISSIONER OF INCOME TAX (APPEALS)PANAMAPILLY NAGAR, ERNAKULAM - 682 036.
BY ADVS.P.K.RAVINDRANATHA MENON (SR.)JOSE JOSEPH, SC, FOR INCOME TAX
OTHER PRESENT:
SRI.JOSE JOSEPH-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J.
===========================
W.P.(C) No.915 of 2022
============================
Dated this the 18[th] day of March, 2022
JUDGMENT
The petitioner seeks permission to withdraw this writ petition
with liberty to file a fresh writ petition.
In view of the above, this writ petition is dismissed aswithdrawn, with liberty to file a fresh writ petition.
Sd/-
BECHU KURIAN THOMAS
JUDGE
ssa/
APPENDIX OF WP(C) 915/2022
PETITIONERS’ EXHIBITS
Exhibit P1A TRUE COPY OF THE ASSESSMENT ORDER DATED 30/12/2019 ISSUED BY THE 1ST RESPONDENT UNDERSECTION 143(3) READ WITH 147 OF THE INCOME TAX ACT.30/12/2019 ISSUED BY THE 1ST RESPONDENT UNDERSECTION 143(3) READ WITH 147 OF THE INCOME TAX ACT.
Exhibit P2A TRUE COPY OF THE MEMORANDUM OF APPEAL FILEDBY THE PETITIONER ASSAILING THE EXT.P1 ASSESSMENT ORDER.BY THE PETITIONER ASSAILING THE EXT.P1 ASSESSMENT ORDER.
Exhibit P3A TRUE COPY OF THE ARGUMENT NOTE FILED BY THEPETITIONER DATED 05/07/2021 BEFORE THE 1ST RESPONDENT.PETITIONER DATED 05/07/2021 BEFORE THE 1ST RESPONDENT.
Exhibit P4A TRUE COPY OF THE NOTICE NO.ITBA/COM/F/17/2021-22/1037786581 DATED 14/12/2021.NO.ITBA/COM/F/17/2021-22/1037786581 DATED 14/12/2021.
Exhibit P5THE TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 17/01/2022 BEFORE THE 3RD RESPONDENT.THE PETITIONER DATED 17/01/2022 BEFORE THE 3RD RESPONDENT.
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