Wp(C)/9683/2022 Of Amrutheswari Jewellers v. The Additional Commissioner Of Income Tax
High Court
22 Mar 2022 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/9683/2022 Of Amrutheswari Jewellers v. The Additional Commissioner Of Income Tax
Date of order
22 Mar 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp(C)/9683/2022 Of Amrutheswari Jewellers v. The Additional Commissioner Of Income Tax, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Permission granted and this writ petition is dismissed aswithdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 22 DAY OF MARCH 2022 / 1ST CHAITHRA, 1944WP(C) NO. 9683 OF 2022
PETITIONER:
M/S. AMRUTHESWARI JEWELLERS,PREMIER JUNCTION, OCHIRA, ALAPPUZHA,KERALA-690533 REPRESENTED BY ITS MANAGING PARTNER JAYANTHAKUMAR
BY ADVS.
V.G.ARUN (K/795/2004)V.JAYA RAGI
R.HARIKRISHNAN (KAMBISSERIL)NEERAJ NARAYAN
RESPONDENTS:
1THE ADDITIONAL COMMISSIONER OF INCOME TAX,DEPARTMENT OF INCOME TAX,CENTRAL CIRCLE-I, ALAPPUZHA-688001.
2THE ASSISTANT COMMISSIONER OF INCOME TAX,DEPARTMENT OF INCOME TAX,CENTRAL CIRCLE, ALAPPUZHA-688001.DEPARTMENT OF INCOME TAX,CENTRAL CIRCLE, ALAPPUZHA-688001.
3THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTER, PUKADIYIL LANE, NAGAMBADAM, KOTTAYAM-682036.
BY ADV. JOSE JOSEPH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ssa/
BECHU KURIAN THOMAS, J.
===========================
W.P.(C) No.9683 of 2022
============================Dated this the 22[nd] day of March, 2022
JUDGMENT
Learned counsel for the petitioner seeks permission towithdraw this writ petition with liberty to file a fresh writpetition.
Permission granted and this writ petition is dismissed aswithdrawn.
Sd/-
BECHU KURIAN THOMAS
JUDGE
APPENDIX OF WP(C)NO.9683 OF 2022
PETITIONER’S EXHIBITS
Exhibit P1
A TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 143(3) READ WITH 147 OF THE INCOME TAX ACT.
Exhibit P2A TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER ASSAILING THE EXT.P1ASSESSMENT ORDER.
Exhibit P3
A TRUE COPY OF THE ARGUMENT NOTE FILED BY THE PETITIONER DATED 05.07.2021 BEFORE THE 1ST RESPONDENT.
Exhibit P4
A TRUE COPY OF THE NOTICE NO.ITBA/COM/F/17/2021-22/1037786581 DATED 14.12.2021.
Exhibit P5
A TRUE COPY OF THE STAY PETITION DATED 17.01.2022 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
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