IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8206 OF 2020(A) PETITIONER: KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES CO- OPERATIVE SOCIETY LTD. NO. Q 1179, KOLLAM, PIN - 691001, R EPRESENTED BY ITS SECRETARY, SANOJ B.S., AGED 45 YEARS, S/O.M.BALAKRISHNA PILLAI. BY ADVS. SRI.A.JANI(KOLLAM) SRI.SAJU WAHAB SMT.NISA FASIL RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BANGALURE, PIN - 560 500. 2 PRINCIPAL COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF CHIEF COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KAWADIARY JUNCTION, THIRUVANANTHAPURAM - 695 003. 3 INCOME TAX OFFICER, WARD-2, OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8206 OF 2020(A) 2 JUDGMENT Dated this 17th day of March 2020 challenge in present writ petition is against order, Ext.P7 dated 26.11.2019 passed under Section 154 of Income Tax Act, 1961. aforementioned section deals with rectification of mistake apparent on record. assessment year involved in this case is 2018-2019. Essentially, order passed under Section 154 is appealable as per provisions of sub clause (c) of sub section (1) of Section 264 of Income Tax Act, 1961 2. Faced with such situation, learned counsel for petitioner seeks permission of this Court to withdraw writ petition with liberty to avail remedy as envisaged in provisions of law, referred to above. writ petition is permitted to be withdrawn with liberty as aformentioned. Sd/- AMIT RAWAL dlk/17.03.2020 JUDGE WP(C).No.8206 OF 2020(A) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF INCOME TAX STATEMENT SUBMITTED BY WRIT PETITIONER. EXHIBIT P2 TRUE COPY OF RECEIPT ISSUED BY INCOME TAX DEPARTMENT. EXHIBIT P3 TRUE COPY OF INTIMATION UNDER SECTION 143(1)ISSUED BY IT DEPARTMENT TO PETITIONER. EXHIBIT P4 TRUE COPY OF JUDGMENT IN W.P.(C) NO.35382 OF 2018 OF THIS HONOURABLE COURT. EXHIBIT P5 TRUE COPY ORDER ISSUED BY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CBDT. EXHIBIT P6 TRUE COPY OF E-FILING ACKNOWLEDGMENT FOR REQUEST U/S 154 OF I.T.ACT 1961. EXHIBIT P7 TRUE COPY ORDER UNDER SECTION 154 OF I.T.ACT 1961. EXHIBIT P8 TRUE COPY OF REVISION OF ASSESSMENT PREFERRED UNDER SECTION 264 OF I.T.ACT. EXHIBIT P9 TRUE COPY OF NOTICE ISSUED U/S 226(3) OF I.T.ACT BY THIRD RESPONDENT. Kollam District Police Department Employees Cooperative Society Ltd. v. Deputy Commissioner of Income-tax, Bangalure / Principal Commissioner of Income-tax (Appeals), Thiruvananthapuram / Income-tax Officer, Ward-2, Kollam