Ap Steel Re-Rolling Mill LTD. vs. Assistant Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 06TH DAY OF FEBRUARY 2019 / 17TH MAGHA, 1940 WP(C).No. 2878 of 2019 PETITIONER/S: AP STEEL RE-ROLLING MILL LTD. VIII/635, PHASE I, NEW INDUSTRIAL DEVELOPMENT AREA, MENONPARA ROAD KANJIKODE (P.O.), PALAKKAD REPRESENTED BY ITS AUTHORITY SIGNATORY. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES NOW DESIGNATED AS ASSISTANT COMMISSIONER OF SALES TAX, STATE GST DEPARTMENT SPECIAL CIRCLE, PALAKKAD - 678 001. 2 INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES PALAKKAD - 678 001. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 2878 of 2019 2 JUDGMENT In this writ petition the petitioner has approached this Court with the following reliefs: “(i) To call for records leading to Exhibit P4 pre-assessment notice issued by the 1st respondent and quash the same by issuance of a Writ of Certiorari or other appropriate writ or order. (ii) To issue a writ of mandamus or other appropriate writ or order forbearing the 1st respondent from attempting to complete the assessment proceedings in pursuance of Ext.P4 pre-assessment notice. (iii) To issue a writ of mandamus or other appropriate writ or order forbearing the respondents 1 and 2 from attempting to complete the assessment or pursue any coercive recovery steps in pursuance of Ext.P4 pre-assessment notice on the petitioner.”
The learned counsel agree that the issue stands squarely covered against the petitioner by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU
JUDGE WP(C).No. 2878 of 2019 3
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER OF THE FIRST APPELLATE AUTHORITY. EXHIBIT P3OF THE MODIFIED ASSESSMENT ORDER. EXHIBIT P4OF THE PRE-ASSESSMENT NOTICE ISSUED UNDER SECTION 25 OF THE KVAT ACT.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.