Josco Jewellers Pvt. Ltd. v. The Principal Commissioner of Income-tax, Kottayam / Assistant Commissioner of Income-tax, Circle-1,Kottayam
[Citation -2020-LL-0807-4]

Citation 2020-LL-0807-4
Appellant Name Josco Jewellers Pvt. Ltd.
Respondent Name The Principal Commissioner of Income-tax, Kottayam / Assistant Commissioner of Income-tax, Circle-1,Kottayam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 07/08/2020
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags application for rectification • payment of interest • demand notice


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, 07TH DAY OF AUGUST 2020 / 16TH SRAVANA, 1942 WP(C).No.41015 OF 2018(B) PETITIONER: M/S.JOSCO JEWELLERS PVT.LTD., RAJIV GANDHI SHOPPING COMPLEX, KOTTAYAM,REPRESENTED BY ITS GENERAL MANAGER,SRI.SABU THOMAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM 686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,KOTTAYAM-686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40709/2018(K), WP(C).40983/2018(W), COURT ON SAME DAY DELIVERED FOLLOWING: WP(C)Nos.41015/2018 & connected cases 2 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40709 OF 2018(K) PETITIONER: P.A. JOSE,PAYYAPPALLIL HOUSE, THIRUVATHUKKAL P.O.,KOTTAYAM 686 001, REPRESENTED BY ITS PROPRIETOR SRI. P.A. JOSE. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM 686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM 686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40983/2018(W), WP(C).41015/2018(B), COURT ON SAME DAY DELIVERED FOLLOWING: WP(C)Nos.41015/2018 & connected cases 3 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40983 OF 2018(W) PETITIONER: M/S.JOSCO GOLD CORPORATOIN PRIVATE LIMITED, JOSCO COMPLEX, NAGAMPADAM, KOTTAYAM-686 001, REPRESENTED BY ITS' GENERAL MANAGER, MR. SABU THOMAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM-686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-I, KOTTAYAM-686 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40709/2018(K), WP(C).41015/2018(B), COURT ON SAME DAY DELIVERED FOLLOWING: WP(C)Nos.41015/2018 & connected cases 4 JUDGMENT Dated this 7th day of August, 2020 In view of withdrawal memo filed by counsel for petitioner, these writ petitions are dismissed as withdrawn. Sd/- N. NAGARESH JUDGE ncd WP(C)Nos.41015/2018 & connected cases 5 APPENDIX OF WP(C) 41015/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13.3.2015 FOR ASSESSMENT YEAR 2013-14 EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 13.3.2015 EXHIBIT P3 TRUE COPY OF ORDER DATED 17.3.2015 OF DY.COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4 TRUE COPY OF NOTICE DATED 9.4.2018 EXHIBIT P5 TRUE COPY OF NOTICE DATED 17.4.2018 EXHIBIT P6 TRUE COPY OF NOTICE DATED 9.7.2018 EXHIBIT P7 TRUE COPY OF APPLICATION FOR RECTIFICATION DATED 16.7.2018 EXHIBIT P8 TRUE COPY OF ORDER DATED 31.7.2018 EXHIBIT P9 TRUE COPY OF RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTER WP(C)Nos.41015/2018 & connected cases 6 APPENDIX OF WP(C) 40709/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13.3.2015 FOR ASSESSMENT YEAR 2013-14 EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 13/3/2015 EXHIBIT P3 TRUE COPY OF ORDER DATED 17.3.2015 OF DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM EXHIBIT P4 TRUE COPY OF NOTICE DATED 9.4.18 EXHIBIT P5 TRUE COPY OF REPLY DATED 17.4.18 EXHIBIT P6 TRUE COPY OF ORDER DATED 9.7.18 EXHIBIT P7 TRUE COPY OF APPLICATION FOR RECTIFICATION DATED 16/7/2018 EXHIBIT P8 TRUE COPY OF ORDER DATED 31.7.18 EXHIBIT P9 TRUE COPY OF RECEIPT EVIDENCING PAYMENT OF INTEREST ALL ARE DATED 7.8.18 (4 NOS). WP(C)Nos.41015/2018 & connected cases 7 APPENDIX OF WP(C) 40983/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13.3.2015 FOR ASSESSMENT YEAR 2013-14. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 13/03/2015. EXHIBIT P3 TRUE COPY OF ORDER DATED 17.3.2015 OF DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4 TRUE COPY OF NOTICE DATED 09.04.18 EXHIBIT P5 TRUE COPY OF REPLY DATED 17.4.18 EXHIBIT P6 TRUE COPY OF ORDER DATED 09.07.18 EXHIBIT P7 TRUE COPY OF APPLICATION FOR RECTIFICATION DATED 16/7/2018 EXHIBIT P8 TRUE COPY OF ORDER DATED 31/07/2018 EXHIBIT P9 TRUE COPY OF RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTER. Josco Jewellers Pvt. Ltd. v. Principal Commissioner of Income-tax, Kottayam / Assistant Commissioner of Income-tax, Circle-1,Kottayam
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