M/S. Joyalukkas INDIA Limited, (Formerly M/S.Joyalukkas INDIA PVT. LTD.) vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNE AY, THE 15TH DAY OF FEBRUARY 2023 / 26TH MAGHA, 1944 WP(C) NO. 5121 OF 2023 PETITIONER: M/S. JOY ALUKKAS INDIA LIMITED, (FORMERLY M/S.JOYALUKKAS INDIA PVT. LTD.) MARINE DRIVE, ERNAKULAM, PIN - 682011 REPRESENTED BY ITS CHIEF FINANCIAL OFFICER SHRI. TOM JOSE BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX-2 SPECIAL CIRCLE-II, ERNAKULAM, STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, PERUMANOOR P.O., ERNAKULAM, PIN - 682015 3 ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE-1, THEVARA, ERNAKULAM, PIN - 682015 DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 5121 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No. 5121 of 2023 -------------------------------------------- Dated this the 15th day of February, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
The prayer in the writ petition is to quash Exts.P3 and P4 notices issued by the 3rd respondent and Exts.P5 and P6 orders issued by the 2nd respondent for the assessment years 2011-2012 and 2012- 2013. The case of the petitioner is that notices for reopening the assessment which were already concluded for the assessment years 2011-12 and 2012-13 were itself issued beyond the permitted time and the assessment orders which followed are not in accordance with law. Reliance is placed on the judgment of a Division Bench in W.A.No.539/2020 and W.A.No.676/2020. The Division Bench of this Court had held that notices were to be issued within six years of the end of the assessment year. As such it would appear that notices were issued beyond time. In such circumstances, this writ petition is allowed. Exts.P5 & P6 orders are set aside. The 2nd respondent is directing to reconsider the same in the light of the judgments referred above and if it is found
WP(C) NO. 5121 OF 2023 3 that Exts.P3 & P4 notices are itself issued beyond time, the 2nd respondent shall not proceed with the matter any further. Necessary orders shall be issued within two months from the date of receipt of a certified copy of this judgment. T.R. RAVI
JUDGE Pn
WP(C) NO. 5121 OF 2023 4 APPENDIX OF WP(C) 5121/2023 PETITIONER'S EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER DATED 27.1.2018 FOR THE ASSESSMENT YEAR 2011-12. Exhibit P2OF THE ASSESSMENT ORDER DATED 30.3.2017 FOR THE ASSESSMENT YEAR 2012-13 Exhibit P3OF THE NOTICE DATED 27.03.2020 ISSUED FOR THE ASSESSMENT YEAR 2011-12 Exhibit P4OF THE NOTICE DATED 27.03.2020 FOR THE ASSESSMENT YEAR 2012-13 Exhibit P5OF THE ASSESSMENT ORDER DATED 9.1.2023 ISSUED FOR THE ASSESSMENT YEAR 2011-12 Exhibit P6OF THE ASSESSMENT ORDER DATED 9.1.2023 ISSUED FOR THE ASSESSMENT YEAR 2012- 13
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.