Wp(C)/9411/2022 Of Aster Dm Healthcare Ltd v. The Principal Commissioner Of Income Tax – Kochi I

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMASFRIDAY, THE 1 DAY OF APRIL 2022 / 11TH CHAITHRA, 1944 PETITIONER: WP(C) NO. 9411 OF 2022 ASTER DM HEALTHCARE LTD.,KUTTISAHIB ROAD, ASTER MEDCITY HOSPITAL, CHERANELLORE, KOCHI – 682027, REPRESENTED BY ITS ASSISTANT GENERAL MANAGER (CORPORATE FINANCE), SOORAJ P., AGED 45 YEARS, SONOF BALAKRISHNAN, RESIDING AT SWASTHIK, LANE-21, TOCH SCHOOL ROAD, VYTILLA, KOCHI - 682 019. BY ADVS. B.ASHOK SHENOYP.S.GIREESHARJUN R NAIK RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX –KOCHI I,CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI, PIN – 682018CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI, PIN – 682018 2THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIR 1(1)CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI, PIN - 682018 BY ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 01.04.2022, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: BECHU KURIAN THOMAS, J.===========================WP(C) No. 9411 OF 2022============================Dated this the 1[st] day of April, 2022 JUDGMENT The learned Counsel for the petitioner submitted thatpursuant to Ext.P7 notice, an objection was preferred by thepetitioner and an order of assessment has also been issued. In view of the above, reserving the liberty of the petitioner topursue the statutory remedies available against the saidassessment order, this writ petition is closed. nk Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 9411/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2018-19/1014661716(1)DATED 30.12.2018 ISSUED BY 2 RESPONDENT INRESPECT OF PETITIONER FOR THE ASSESSMENTYEAR 2016-17 ALONG WITH INCOME TAXCOMPUTATION FORM ATTACHED THEREWITHITBA/AST/S/143(3)/2018-19/1014661716(1)DATED 30.12.2018 ISSUED BY 2 RESPONDENT INRESPECT OF PETITIONER FOR THE ASSESSMENTYEAR 2016-17 ALONG WITH INCOME TAXCOMPUTATION FORM ATTACHED THEREWITH Exhibit P2TRUE COPY OF APPEAL DATED NIL FILED BYPETITIONER BEFORE COMMISSIONER OF INCOMETAX (APPEALS) THROUGH NATIONAL FACELESSAPPEAL CENTREPETITIONER BEFORE COMMISSIONER OF INCOMETAX (APPEALS) THROUGH NATIONAL FACELESSAPPEAL CENTREExhibit P3TRUECOPYOFNOTICENO.PCIT-2/CHN/R/263/21/2020-21DATED04.02.2021 ISSUED BY 1 RESPONDENT TOPETITIONER NO.PCIT-2/CHN/R/263/21/2020-21DATED04.02.2021 ISSUED BY 1 RESPONDENT TOPETITIONER Exhibit P4TRUE COPY OF LETTER DATED 16.02.2021SUBMITTED BY PETITIONER BEFORE 1 RESPONDENTSUBMITTED BY PETITIONER BEFORE 1 RESPONDENT Exhibit P5TRUE COPY OF ORDER UNDER SECTION 263 OFINCOME TAX ACT 1961, DATED 09.03.2021PASSED BY THE 1 RESPONDENT IN RESPECT OFPETITIONER FOR ASSESSMENT YEAR 2016-17INCOME TAX ACT 1961, DATED 09.03.2021PASSED BY THE 1 RESPONDENT IN RESPECT OFPETITIONER FOR ASSESSMENT YEAR 2016-17Exhibit P6TRUE COPY OF APPEAL DATED 20.07.2021 FILEDBY THE PETITIONER BEFORE THE INCOME TAXAPPELLATE TRIBUNAL, COCHIN BENCH, NUMBEREDAS ITA 98/COCH/2021BY THE PETITIONER BEFORE THE INCOME TAXAPPELLATE TRIBUNAL, COCHIN BENCH, NUMBEREDAS ITA 98/COCH/2021Exhibit P7TRUE COPY OF NOTICE NO.ITBA/AST/F/142(1)2021-22/1040408283(1), UNDER SECTION 142(1)OF INCOME TAX ACT, 1961 DATED 07.03.2022ISSUED BY 2 RESPONDENT TO PETITIONER 2021-22/1040408283(1), UNDER SECTION 142(1)OF INCOME TAX ACT, 1961 DATED 07.03.2022ISSUED BY 2 RESPONDENT TO PETITIONER