Disposed

Hindustan Newsprint Ltd. v. Income Tax Officer(Tds)

Kerala HC24 Jul 2024WP(C)/31423/2019

Case brief

AI extract

What is this about?

Writ petition challenged an income-tax demand notice against Hindustan Newsprint Ltd., which was in liquidation/insolvency proceedings. The respondent's standing counsel submitted that liquidation concluded and the IRP paid Rs.58,65,937/- towards the claim, precluding further action. Recording this submission, the court closed the writ petition.

What the court decided

AI extract

Hindustan Newsprint Ltd. Vs Income Tax Officer(Tds) — Income Tax | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 24^TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 31423 OF 2019

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PETITIONER:

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HINDUSTAN NEWSPRINT LTD. NEWSPRINT NAGAR P.O., VELLOOR, KOTTAYAM DISTRICT, KERALA-686616, REPRESENTED BY ITS HEAD OF DEPARTMENT (FINANCE).

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BY ADVS. V.KRISHNA MENON SRI.E.K.MADHAVAN SMT.P.VIJAYAMMA SMT.J.SURYA

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RESPONDENT:

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INCOME TAX OFFICER(TDS) OFFICE OF THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDING, L.B.SHASTRI ROAD, KOTTAYAM-686001.

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OTHER PRESENT:

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SRI. CHRISTOPHER ABRAHAM -STANDING COUNSEL

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P(C)NO.31423 OF 2019

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:-2-:

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SHOBA ANNAMMA EAPEN,J

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W.P(C)NO.31423 OF 2019 - C

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Dated this the 24th day of July, 2024

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J U D G M E N T

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The writ petition is filed seeking the following reliefs:-

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i) to issue a writ of certiorari or any other appropriate writ, order or direction calling for the records leading to issuance of the notice of demand dated 4.11.2019 evidenced by Ext.P2 and to quash Ext.P2.

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ii) to issue a writ of mandamus or any other appropriate writ, order or direction directing the respondent to consider and pass orders on the letter dated 14.8.2019 evidenced by Ext.P1;

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iii) to issue a writ of mandamus or any other appropriate writ, order or direction to direct the respondent not to enforce the demand made as per notice evidenced by Ext.P2 till the National Company Lw Tribunal Kochi Bench passes final order on the proposal submitted by the State Government in the interlocutory application with affidavit dated 7.11.2019 filed in TIBA No.3 of 2019.

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Today when the case is taken up for hearing, the learned Standing Counsel for the respondent submits that liquidation proceedings were over and

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part of the amount was paid by the Interim Resolution Professional (IRP), and

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the respondent received an amount of ₹58,65,937/- through the proceedings. Since the IRP has settled the claim amount, the Standing Counsel submits that they are precluded from proceeding further against the petitioner.

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Recording the submission of the learned Standing Counsel for the respondent, the writ petition is closed.

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sd/-

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SHOBA ANNAMMA EAPEN, JUDGE

MBS/

:-3-:

APPENDIX OF WP(C) 31423/2019

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PETITIONER'S EXHIBITS:-

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EXHIBIT P1	TRUE COPY	OF THE PE	TITION DATED 14.8.2019.
EXHIBIT P2	TRUE COPY PASSED BY	OF THE THE RESPO	ORDER DATED 4.11.2019 NDENT.
EXHIBIT P3	TRUE COPY 4.11.2019.	OF THE	NOTICE OF DEMAND DATED
EXHIBIT P4	TRUE COPY	OF THE LE	TTER DATED 06.11.2019.
EXHIBIT P5	TRUE COPY	OF THE E-	MAIL DATED 11.11.2019.
EXHIBIT P6	TRUE COPY HELD ON 15	OF THE .11.2019.	MINUTES OF THE MEETING

Hindustan Newsprint Ltd. v. Income Tax Officer(Tds)

Case brief

What is this about?

What the court decided

Hindustan Newsprint Ltd. v. Income Tax Officer(Tds)

Case brief

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What the court decided

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