The Kerala High Court disposed of the writ petition by quashing the assessment order (Ext.P3), relying on a Division Bench judgment in WA No.726/07 that covered the same issue in favor of the petitioner.
Quashing of Ext.P3 (Assessment Order dated 24.8.2006).
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
WEDNESDAY, THE 10TH DAY OF OCTOBER 2012/18TH ASWINA 1934
WP(C).No. 1864 of 2007 (V)
PETITIONER(S):
Y.JUBAIRA BEEVI, LECTURER, DEPARTMENT OF CHEMISTRY, T.K.M.COLLEGE OF ARTS & SCIENCE, KOLLAM, RESIDING AT 'DILDAR' PUNUKKANNOOR, PERUMPUZHA P.O., KERALAPURAM KOLLAM.
BY ADV. SRI.S.MUHAMMED HANEEFF
RESPONDENT(S):
1. INCOME TAX OFFICER,
2. COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KAVADIAR, THIRUVANANTHAPURAM.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 1010-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.1864/07
APPENDIX
PETITIONER'S EXHIBITS
EXT.P1: TRUE COPY OF THE ORDER DT 11.8.2005 PASSED BY THE 2ND RESPONDENT.
EXT.P2: TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL, KOCHI BENCH DATED
EXT.P3: TRUE COPY OF THE ASSESSMENT ORDER FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT DATED 24.8.2006.
EXT.P4: TRUE COPY OF THE NOTICE OF DEMAND ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 24.8.2006.
EXT.P5: TRUE COPY OF THE INTERIM ORDER DT 19.12.2006 IN WP (C) No. 33616/06 OF THIS HON'BLE COURT.
//True Copy//
PA to Judge
Rp
ANTONY DOMINIC, J. ================ W.P.(C) NO. 1864 OF 2007
===================
Dated this the 10th day of October, 2012
J U D G M E N T
The issue raised in this writ petition is covered in favour of the petitioner by virtue of the Division Bench judgment in WA No.726/07. Therefore, this writ petition is disposed of quashing Ext.P3.
ANTONY DOMINIC, JUDGE
Rp
Y. JUBAIRA BEEVI
INCOME TAX OFFICER
COMMISSIONER OF INCOME TAX (APPEALS)
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
