M/S.Amrutheswari Jewellers vs The Deputy Commissioner Of Income ...
2022 Latest Caselaw 3199 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     FRIDAY, THE 18TH DAY OF MARCH 2022 / 27TH PHALGUNA, 1943
                        WP(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.G
          NEERAJ NARAYAN


RESPONDENTS:

    1     THE ADDITIONAL COMMISSIONER OF INCOME TAX,
          DEPARTMENT OF INCOME TAX,
          CENTRAL CIRCLE-I, ALAPPUZHA-688001.

    2     THE ASSISTANT COMMISSIONER OF INCOME TAX
          DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE,
          ALAPPUZHA - 688 001.

    3     THE 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 ON
18.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 915 OF 2022
                                         2


                   BECHU KURIAN THOMAS, J.
                 ===========================
                      W.P.(C) No.915 of 2022
                 ============================
                    Dated this the 18th 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 as

withdrawn, with liberty to file a fresh writ petition.

Sd/-

BECHU KURIAN THOMAS JUDGE ssa/ WP(C) NO. 915 OF 2022

APPENDIX OF WP(C) 915/2022

PETITIONERS' 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 P2 A TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER ASSAILING THE EXT.P1 ASSESSMENT 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 THE TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 17/01/2022 BEFORE THE 3RD RESPONDENT.