IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 18TH DAY OF AUGUST 2020 / 27TH SRAVANA, 1942 WP(C).No.16307 OF 2020(K) PETITIONER: MARVEL TOURS PVT. LTD. EARTHEN CUBE, BUND ROAD, OFF NH 47 BYPASS, MARADU, ERNAKULAM, KOCHI-682 304, REPRESENTED BY ITS MG DIRECTOR, MR SEJOSE JOSE. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA SMT.ZAINAB ZEBAIBRAHIM P.M. RESPONDENTS: 1 INCOME TAX OFFICER CORPORATE WARD 1(4) KOCHI-682018. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, COCHIN-682 018. 3 COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BANGALORE-560 050. R1-3 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.08.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.16307 of 2020 2 JUDGMENT petitioner has approached this Court with direction to 1 st respondent to consider and pass orders on rectification petitions produced as Exts.P1(c), P1(e), P2(f), P4(c), P4(d), P4(e), P6(c), P7(c), P8(c), P9(d), P9(e) and P9(f). said prayer is sought in connection with denial of refund of excess tax paid by petitioner for assessment years 2008-2009 to 2015-2017. 2. learned Standing counsel for respondents would submit that rectification petitions can be disposed by 1st respondent within outer time limit of two months. 3. I have heard learned counsel for petitioner and learned Standing counsel for respondent. Taking note of submission of learned Standing counsel for respondents, Writ Petition is disposed by directing 1 st respondent to consider and pass orders on rectification petitions referred above within outer time limit of two months from date of receipt of copy of this judgment, after hearing petitioner either W.P.(C).No.16307 of 2020 3 through physical hearing or through video conference as case may be. petitioner shall produce copy of writ petition together with copy of judgment before 1st respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/18.8.2020 W.P.(C).No.16307 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 NIL EXHIBIT P1 (A) TRUE COPY OF THIS RETURN VERIFICATION FORM DATED 30.9.2008 EXHIBIT P1(B) TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 143(3) DATED 9.12.2020 EXHIBIT P1 (C) TRUE COPY OF RECTIFICATION PETITIONER DATED 29.1.2011 FILED BY PETITIONER EXHIBIT P1 (D) TRUE COPY OF CHALLAN AND ANNUAL TAX STATEMENT UNDER SECTION 203 AA EXHIBIT P1 (E) TRUE COPY OF LETTER DATED 28.3.2012 FILED BY PETITIONER BEFORE 1ST RESPONDENT EXHIBIT P2 NIL EXHIBIT P2 (A) TRUE COPY OF REVISED RETURN FILED ON 29.3.2010 FOR ASSESSMENT YEAR 2009-10 BY PETITIONER EXHIBIT P2 (B) TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2011 UNDER SECTION 143(3) PASSED BY ASSESSING OFFICER EXHIBIT P2 (C) TRUE COPY OF APPELLATE ORDER DATED 21.3.2017 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS), KOCHI EXHIBIT P2 (D) TRUE COPY OF REVISED ORDER AND TAX COMPUTATION STATEMENT DATED 28.6.2017 PASSED BY 1ST RESPONDENT EXHIBIT P2 (E) TRUE COPY OF LETTER DATED 27.7.2017 WITH ENCLOSURES FILED BY PETITIONER BEFORE 1ST RESPONDENT EXHIBIT P2 (F) TRUE COPY OF LETTER DATED 20.7.2019 ACKNOWLEDGED BY PETITIONER TO 2MD RESPONDENT EXHIBIT P3 NIL W.P.(C).No.16307 of 2020 5 EXHIBIT P3 (A) TRUE COPY OF RETURN DATED 27.9.2010 FILED BY PETITIONER FOR ASSESSMENT YEAR 2010-11 EXHIBIT P3 (B) TRUE COPY OF LETTER DATED 25.6.2019 ISSUED BY 2ND RESPONDENT EXHIBIT P4 NIL EXHIBIT P4 (A) TRUE COPY OF REVISED RETURN DATED 14.6.2012 FOR ASSESSMENT YEAR 2011-12 FILED BY PETITIONER EXHIBIT P4 (B) TRUE COPY OF INTIMATION DATED 13.9.2012 ISSUED BY 3RD RESPONDENT TO PETITIONER EXHIBIT P4 (C) TRUE COPY OF RECTIFICATION PETITION DATED 19.4.2013 FILED BY PETITIONER EXHIBIT P4 (D) TRUE COPY OF LETTER DATED 4.5.2017 ISSUED BY PETITIONER TO 1ST RESPONDENT EXHIBIT P4 (E) TRUE COPY OF LETTER DATED 28.5.2019 ISSUED BY PETITIONER TO 2ND RESPONDENT EXHIBIT P5 NIL EXHIBIT P5 (A) TRUE COPY OF REVISED RETURN DATED 6.6.2013 FOR ASSESSMENT YEAR 2012-13 FILED BY PETITIONER EXHIBIT P5 (B) TRUE COPY OF INTIMATION UNDER SECTION 143 (1) DATED 26.8.2014 ISSUED BY 3RD RESPONDENT EXHIBIT P6 NIL EXHIBIT P6 (A) TRUE COPY OF RETURN DATED 31.10.2013 FOR ASSESSMENT YEAR 2013-14 FILED BY PETITIONER EXHIBIT P6 (B) TRUE COPY OF ASSESSMENT ORDER DATED 23.2.2016 PASSED BY 1ST RESPONDENT EXHIBIT P6 (C) TRUE COPY OF RECTIFICATION PETITION DATED 22.3.2016 FILED BY PETITIONER BEFORE 1ST RESPONDENT EXHIBIT P6 (D) TRUE COPY OF APPEAL DATED 29.3.2016 FILED BY PETITIONER BEFORE COMMISSIONER W.P.(C).No.16307 of 2020 6 (APPEALS) EXHIBIT P7 NIL EXHIBIT P7( A) TRUE COPY OF RETURN ON 30.11.2014 FOR ASSESSMENT YEAR 2014-15 FILED BY PETITIONER EXHIBIT P7 (B) TRUE COPY OF ASSESSMENT ORDER DATED 26.12.2016 UNDER SECTION 143(3) PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2014-15 EXHIBIT P7 (C) TRUE COPY OF RECTIFICATION PETITION DATED 20.7.2019 FILED BY PETITIONER BEFORE 1ST RESPONDENT EXHIBIT P8 NIL EXHIBIT P8 (A) TRUE COPY OF RETURN DATED 28.9.2015 FILED BY PETITIONER FOR ASSESSMENT YEAR 2015-16 EXHIBIT P8 (B) TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2017 UNDER SECTION 143(3) PASSED BY 1ST RESPONDENT EXHIBIT P8 (C) TRUE COPY OF RECTIFICATION PETITION UNDER SECTION 154 DATED 28.3.2018 FILED BY PETITIONER BEFORE 1ST RESPONDENT EXHIBIT P9 NIL EXHIBIT P9 (A) TRUE COPY OF REVISED RETURN DATED 6.1.2017 FILED BY PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P9 (B) TRUE COPY OF INTIMATION DATED 10.3.2018 UNDER SECTION 143(1) ISSUED BY 3RD RESPONDENT EXHIBIT P9 (C) TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2018 PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2016-17 EXHIBIT P9 (D) TRUE COPY OF RECTIFICATION PETITION FILED BY PETITIONER ON 15.1.2019 BEFORE 1ST RESPONDENT EXHIBIT P9 (E) TRUE COPY OF RECTIFICATION PETITION DATED 21.5.2019 FILED BY PETITIONER BEFORE 1ST RESPONDENT W.P.(C).No.16307 of 2020 7 EXHIBIT P9 (F) TRUE COPY OF LETTER DATED 20.7.2019 FILED BY PETITIONER BEFORE 1ST RESPONDENT RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE Marvel Tours Pvt. Ltd. v. Income-tax Officer Corporate Ward 1(4), Kochi / Principal Commissioner of Income-tax, Cochin / Commissioner of Income-tax, Bangalore