Inkal Ventures PVT. LTD. vs. State Tax Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THUR AY, THE 12TH DAY OF MARCH 2020 / 22ND PHALGUNA, 1941 WP(C).No.7591 OF 2020(Y) PETITIONER/S: M/s.INKAL VENTURES PVT. LTD., 25/578G, 5TH FLOOR, PATHICHERIL ENCLAVE, NH 544, PATHADIPALAM, KOCHI - 682033, (OLD ADDRESS DOOR NO.33/1173-G, SHANZ COMPLEX, BYE PASS ROAD, VENNALA P.O., KOCHI - 682028), (REPRESENTED BY SRI.UMER NIZAR MUHAMMED ABDAH, DIRECTOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENT/S: 1 STATE TAX OFFICER, 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KALAMASSERY - 683 104. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 3 DEPUTY TAHSILDAR, KOTHAMANGALAM TALUK, PIN - 686 691, ERNAKULAM DISTRICT. BY GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.7591 OF 2020 2 JUDGMENT Dated this the 12th day of March 2020 The question
arising
for consideration in this writ petition is regarding the authority of the respondents to initiate assessment proceedings after a period of six years from the assessment year. The petitioner is aggrieved by Ext.P2 assessment order, the proceeding for which was apparently initiated after a period of six years.
Learned Government Pleader fairly submits that the issue is covered against the revenue as per the decision of this Court in MCP Enterprises (M/s) Others [2020(1) KHC 127].
In that view of the matter, the writ petition is allowed.
WP(C).No.7591 OF 2020 3 Ext.P2 assessment order and Ext.P1 demand, based on the assessment order, are quashed. V.G.ARUN JUDGE uu 13.03.2020
WP(C).No.7591 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW CAUSE NOTICE NO.32071330541/2011-12 DATED 04/02/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32071330541/2011-12 DATED 18/3/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE DEMAND NOTICE IN FORM I BEARING RRC NO.2020/1356/07 DATED 29/2/2020 IN MALAYALAM AND TRUE TRANSLATION IN ENGLISH ISSUED BY THE 3RD RESPONDENT.
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.