Kerala High Court
Muthoot Health Care Private Limited vs The Income Tax Officer (Tds) on 11 February, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.5600/2025 1/4 Order Date : 11-02-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Tuesday, the 11th day of February 2025 / 22nd Magha, 1946
WP(C) NO. 5600 OF 2025
PETITIONER(S)/PETITIONER:
MUTHOOT HEALTH CARE PRIVATE LIMITED, COLLEGE ROAD, KOZHENCHERRY,
PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, DR. GEORGIE
KURIEN, PIN-689641
RESPONDENT(S):
1. THE INCOME TAX OFFICER (TDS) AYAKAR BHAVAN, INCOME TAX OFFICE, BEACH
ROAD, ALAPPUZHA, PIN-688001
2. THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL
SCHEME, NEW DELHI, PIN-110001
3. INCOME TAX OFFICER WARD-1 & TPS INCOME TAX OFFICE, ENNIKKATIL
BUILDINGS, THIRUVALLA, PIN-689101
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay recovery of the disputed amounts demanded under Exhibit P1
to P1(b) & Exhibit P12 pending disposal of the writ petition.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
SRI.JOSEPH MARKOSE (SR.) along with M/S. ISAAC THOMAS, P.G.CHANDAPILLAI
ABRAHAM & JOHN VITHAYATHIL, Advocates for the petitioner, SRI. KEERTHIVAS
GIRI Advocate, for the respondents, the court passed the following:
WP(C) No.5600/2025 2/4 Order Date : 11-02-2025
BECHU KURIAN THOMAS, J.
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W.P.(C). No. 5600 of 2025
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Dated this the 11th day of February, 2025
ORDER
Avoid.
Sd/-
BECHU KURIAN THOMAS
JUDGE
Jka/11.02.25.
WP(C) No.5600/2025 3/4 Order Date : 11-02-2025
APPENDIX OF WP(C) 5600/2025
Exhibit P1 TRUE COPY OF THE ORDER DATED 31.07.2021 PASSED BY THE
1ST RESPONDENT FOR ASSESSMENT YEAR 2017-18.
Exhibit P1(a) TRUE COPY OF THE ORDER DATED 31.07.2021 PASSED BY THE
1ST RESPONDENT FOR ASSESSMENT YEAR 2018-19.
Exhibit P1(b) TRUE COPY OF THE ORDER DATED 31.07.2021 PASSED BY THE
1ST RESPONDENT FOR ASSESSMENT YEAR 2019-20.
Exhibit P2 TRUE COPY OF THE APPEAL DATED 29.08.2021 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR ASSESSMENT
YEAR 2017-18 ALONG WITH THE ACKNOWLEDGEMENT.
Exhibit P2(a) TRUE COPY OF THE APPEAL DATED 29.08.2021 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR ASSESSMENT
YEAR 2018-19 ALONG WITH THE ACKNOWLEDGEMENT.
Exhibit P2(b) TRUE COPY OF THE APPEAL DATED 30.08.2021 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR ASSESSMENT
YEAR 2019-20 ALONG WITH THE ACKNOWLEDGEMENT.
Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 31.10.2021 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2017-18.
Exhibit P3(a) TRUE COPY OF THE E-MAIL DATED 08.11.2021 SENT BY THE
PETITIONER FORWARDING THE STAY PETITION TO THE 2ND
RESPONDENT
Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 31.10.2021 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2018-19.
Exhibit P4(a) TRUE COPY OF THE E-MAIL DATED 08.11.2021 SENT BY THE
PETITIONER FORWARDING THE STAY PETITION TO THE 2ND
RESPONDENT.
Exhibit P5 TRUE COPY OF THE STAY PETITION DATED 31.10.2021 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2019-20.
Exhibit P5(a) TRUE COPY OF THE E-MAIL DATED 08.11.2021 SENT BY THE
PETITIONER FORWARDING THE STAY PETITION TO THE 2ND
RESPONDENT.
Exhibit P6 TRUE COPY OF THE NOTICE DATED 27.05.2022 ISSUED BY THE
2ND RESPONDENT PERTAINING TO ASSESSMENT YEAR 2017-2018
(WRONGLY SHOWN THEREIN AS 2016-17)
Exhibit P6(a) TRUE COPY OF THE NOTICE DATED 27.05.2022 ISSUED BY THE
2ND RESPONDENT PERTAINING TO ASSESSMENT YEAR 2018-2019
(WRONGLY SHOWN THEREIN AS 2017-18)
Exhibit P6(b) TRUE COPY OF THE NOTICE DATED 27.05.2022 ISSUED BY THE
2ND RESPONDENT PERTAINING TO ASSESSMENT YEAR 2019-2020
(WRONGLY SHOWN THEREIN AS 2018-19)
Exhibit P7 TRUE COPY OF THE NOTES ON SUBMISSION DATED 03.06.2022
FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2017-18.
Exhibit P7(a) TRUE COPY OF THE NOTES ON SUBMISSION DATED 03.06.2022
FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2018-19.
Exhibit P7(b) TRUE COPY OF THE NOTES ON SUBMISSION DATED 03.06.2022
FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2019-20.
WP(C) No.5600/2025 4/4 Order Date : 11-02-2025
Exhibit P8 TRUE COPY OF THE ACKNOWLEDGEMENT DATED 11.06.2022 FOR
ASSESSMENT YEAR 2017-18.
Exhibit P8(a) TRUE COPY OF THE ACKNOWLEDGEMENT DATED 11.06.2022 FOR
ASSESSMENT YEAR 2018-19.
Exhibit P8(b) TRUE COPY OF THE ACKNOWLEDGEMENT DATED 11.06.2022 FOR
ASSESSMENT YEAR 2019-20
Exhibit P9 TRUE COPY OF THE NOTICE DATED 09.03.2023 PERTAINING TO
ASSESSMENT YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT TO
THE PETITONER.
Exhibit P9(a) TRUE COPY OF THE NOTICE DATED 09.03.2023 PERTAINING TO
ASSESSMENT YEAR 2018-19 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER.
Exhibit P9(b) TRUE COPY OF THE NOTICE DATED 09.03.2023 PERTAINING TO
ASSESSMENT YEAR 2019-20 ISSUED BY THE 2ND RESPONDENT TO
THE PETITONER.
Exhibit P10 TRUE COPY OF THE NOTES ON SUBMISSION DATED 15.03.2023
FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2017-18 .
Exhibit P10(a) TRUE COPY OF THE NOTES ON SUBMISSION DATED 15.03.2023
FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2018-19.
Exhibit P10(b) TRUE COPY OF THE NOTES ON SUBMISSION DATED 15.03.2023
FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2019-20.
Exhibit P11 TRUE COPY OF THE ACKNOWLEDGEMENT DATED 17.03.2023 FOR
ASSESSMENT YEAR 2017-18.
Exhibit P11(a) TRUE COPY OF THE ACKNOWLEDGEMENT DATED 17.03.2023 FOR
ASSESSMENT YEAR 2018-19.
Exhibit P11(b) TRUE COPY OF THE ACKNOWLEDGEMENT DATED 17.03.2023 FOR
ASSESSMENT YEAR 2019-20.
Exhibit P12 TRUE COPY OF THE NOTICE DATED 27.01.2025 ISSUED BY THE
1ST RESPONDENT TO THE PETITIONER.
Exhibit P13 TRUE COPY OF JUDGMENT DATED 22.01.2025 OF THIS
HONOURABLE COURT IN W.P.(C) NO. 2661 OF 2025.
