M/S. Vishwabharthi Medicals vs Income Tax Officer
2022 Latest Caselaw 11442 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                     THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 7TH DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944
                             WP(C) NO. 20476 OF 2021
PETITIONER:

     1        M/S. VISHWABHARTHI MEDICALS,
              HOSPITAL ROAD, PERINTHALMANNA, MALAPPURAM DISTRICT 679 322,
              REPRESENTED BY ITS MANAGING PARTNER.
              BY ADV M.JAYAKRISHNAN

RESPONDENT:

     1        INCOME TAX OFFICER
              WARD-2, TIRUR, OFFICE OF THE INCOME TAX OFFICER, CHEMBRA,
              TIRUR, MALAPPURAM DISTRICT, 680 001.
              BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
07.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.20476 of 2021


                                   2




                           JUDGMENT

Dated this the 07th day of December, 2022

When the matter is taken up for consideration

today, the learned counsel appearing for the

petitioner submitted that the writ petition has become

infructuous. The writ petition is accordingly dismissed

as infructuous.

Sd/-

GOPINATH P.

JUDGE SKP/07-12 WPC No.20476 of 2021

APPENDIX OF WP(C) 20476/2021

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 25/06/2021 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 03/06/2021 IN WRIT PETITION (L) NO. 11766 OF 2021. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 02/09/2021 IN WPC 17655/2021.

RESPONDENT'S ANNEXURES: ANNEXURE R(A) MINISTRY OF FINANCE NOTIFICATIONS DATED 31.03.2021 ANNEXURE R(B) MINISTRY OF FINANCE NOTIFICATIONS DATED 27.04.2021 ANNEXURE R(C) JUDGMENT OF HIGH COURT OF CHATTISGARH IN WPT(T) NO.149 OF 2021 : PALAK KHATUJA V. UNION OF INDIA AND OTHER CONNECTED CASES, DATED 23.08.2021

TRUE COPY

P.A.TO JUDGE