Kerala High Court
Moidu’S Medicare Pvt Limited vs Commissioner Of Income Tax on 11 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:83677
W.P (C) Nos.36279/2023 & 23724/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 11TH DAY OF NOVEMBER 2024 / 20TH KARTHIKA, 1946
WP(C) NO. 36279 OF 2023
PETITIONER/S:
MOIDU'S MEDICARE PVT LIMITED,
REP. BY ITS MANAGING DIRECTOR, INDIRA GANDHI ROAD,
CALICUT P.O, CALICUT, PIN - 673001
BY ADVS.
ARUN KRISHNA DHAN
SWETHA R.
ARJUN SREEDHAR
T.K.SANDEEP
ALEX ABRAHAM
HARIKRISHNAN P.B.
RESPONDENT/S:
1 COMMISSIONER OF INCOME TAX,
AAYAKAR BHAWAN, KOZHIKODE, PIN - 673001
2 ASST. COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE-2, KOZHIKODE, PIN - 673001
3 THE PR. CHIEF COMMISSIONER OF INCOME TAX,
AAYAKAR BHAWAN, KOCHI, PIN - 682018
4 INCOME TAX OFFICER,
CENTRAL CENTRAL - 2, KOZHIKODE, PIN - 673001
BY ADVS.
P.G.JAYASHANKAR
NAVANEETH.N.NATH, CGC
SUSIE B VARGHESE
G.KEERTHIVAS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03-11-2023, THE COURT ON 11-11-2024 ALONG WITH WP(C).23724/2024
DELIVERED THE FOLLOWING:
2024:KER:83677
W.P (C) Nos.36279/2023 & 23724/2024 -2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 11TH DAY OF NOVEMBER 2024 / 20TH KARTHIKA, 1946
WP(C) NO. 23724 OF 2024
PETITIONER/S:
KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,
KMCT MEDICAL COLLEGE CAMPUS, MANASSERY, MUKKAM,
KOZHIKODE, REP.BY ITS MANAGING TRUSTEE, PIN - 673602
BY ADVS.
ARUN KRISHNA DHAN
T.K.SANDEEP
ARJUN SREEDHAR
ALEX ABRAHAM
SWETHA R.
HARIKRISHNAN P.B.
GOWRI MENON
RESPONDENT/S:
1 DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE-2, KOZHIKODE, PIN - 673001
2 INCOME TAX OFFICER,
CENTRAL CENTRAL - 2, KOZHIKODE, PIN - 673001
3 DIRECTOR OF INCOME TAX,
CENTRALISED PROCESSING CENTRE (CPC), INCOME TAX
DEPARTMENT, 1ST FLOOR, PRESTIGE ALPHA NO.48/1, HOSUR
ROAD, BENGALURU, PIN - 560500
4 ADDITIONAL COMMISSIONER OF INCOME TAX,
CENTRAL RANGE, KOCHI, PIN-682011, IS IMPLEADED AS
ADDITIONAL RESPONDENT 4 IN WP(C) 23724/2024 AS PER
ORDER DATED 24.07.2024 IN I.A./1/2024 IN
WP(C)23724/2024.
2024:KER:83677
W.P (C) Nos.36279/2023 & 23724/2024 -3-
BY ADVS.
NAVANEETH.N.NATH
SUSIE B VARGHESE
JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30-09-2024, THE COURT ON 11-11-2024 ALONG WITH WP(C).36279/2023
DELIVERED THE FOLLOWING:
2024:KER:83677
W.P (C) Nos.36279/2023 & 23724/2024 -4-
JUDGMENT
These writ petitions have been filed to the grievance that amounts due
as refund to the petitioner on completion of the assessments following orders
of the Income Tax Appellate Tribunal have not been refunded to the
petitioner in these cases.
2. The learned counsel appearing for the Income Tax Department
would submit that the amounts due to the petitioner have been paid and no
further amounts remain to be refunded.
3. Having heard the learned counsel for the petitioner in these writ
petitions, learned Standing Counsel appearing for the Income Tax
Department and having regard to the fact that the grievance of the petitioner
in these writ petitions stands substantially redressed, these writ petitions are
closed, reserving the liberty of the petitioners to file fresh writ petitions if
there are any further issues requiring adjudication at the hands of this court.
It is also be open to the petitioners to submit any representation before the
appropriate authority in respect of any subsisting grievance.
Writ petitions are ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:83677
APPENDIX OF WP(C) 23724/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2006-07
DATED 13-09-2019
Exhibit P2 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2007-08
DATED 13-09-2019
Exhibit P3 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2008-09
DATED 13-09-2019
Exhibit P4 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2009-10
DATED 13-09-2019
Exhibit P5 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2010-11
DATED 13-09-2019
Exhibit P6 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2011-12
DATED 13-09-2019
Exhibit P7 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2012-13
DATED 13-09-2019
Exhibit P8 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2013-14
DATED 22-04-2024
Exhibit P9 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2014-15
DATED 22-04-2024
Exhibit P10 TRUE COPY OF THE ORDER GIVING EFFECT FOR AY 2015-16
DATED 22-04-2024
Exhibit P11 TRUE COPY OF THE LETTER NO. KMCT/AO/3/2324 DATED
12-03-2024 SUBMITTED BY THE PETITIONER TO THE 1ST
RESPONDENT
Exhibit P12 TRUE COPY OF THE EMAIL DATED 06-06-2024 ISSUED BY
THE 3RD RESPONDENT
2024:KER:83677
APPENDIX OF WP(C) 36279/2023
PETITIONER EXHIBITS
EXHIBIT-P1. A TRUE COPY OF THE COMMON ORDER DATED 03-08-
2022 IN ITA NOS.62 TO 68 OF 2016 PASSED BY
THE INCOME TAX APPELLATE TRIBUNAL, COCHIN
BENCH
EXHIBIT-P2. A TRUE COPY OF THE ORDER DATED 31.03.2023
GIVING EFFECT FOR AY 2006-07 ISSUED BY THE
2ND RESPONDENT
EXHIBIT-P3. A TRUE COPY OF THE ORDER DATED 31.03.2023
GIVING EFFECT FOR AY 2007-08 ISSUED BY THE
2ND RESPONDENT
EXHIBIT-P4. A TRUE COPY OF THE ORDER DATED 31.03.2023
GIVING EFFECT FOR AY 2008-09 ISSUED BY THE
2ND RESPONDENT
EXHIBIT-P5. A TRUE COPY OF THE ORDER DATED 31.03.2023
GIVING EFFECT FOR AY 2009-10 ISSUED BY THE
2ND RESPONDENT
EXHIBIT-P6. A TRUE COPY OF THE ORDER DATED 31.03.2023
GIVING EFFECT FOR AY 2010-11 ISSUED BY THE
2ND RESPONDENT
EXHIBIT-P7. A TRUE COPY OF THE ORDER DATED 31.03.2023
GIVING EFFECT FOR AY 2011-12 ISSUED BY THE
2ND RESPONDENT
EXHIBIT-P8. A TRUE COPY OF THE ORDER DATED 31.03.2023
GIVING EFFECT FOR AY 2012-13 ISSUED BY THE
2ND RESPONDENT
EXHIBIT-P9. A TRUE COPY OF THE REPRESENTATION DATED 08-
07-2023 SUBMITTED BY THE PETITIONER
