Kerala High Court
Kerala Chamber Of Commerce And Industry vs Union Of India on 20 December, 2018
Bench: Hrishikesh Roy, A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE THE CHIEF JUSTICE MR.HRISHIKESH ROY
&
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
WEDNESDAY,THE 19TH DAY OF DECEMBER 2018 / 28TH AGRAHAYANA, 1940
WP(C).No. 33135 of 2018
PETITIONER:
KERALA CHAMBER OF COMMERCE AND INDUSTRY
CHAMBER CORNER, SHANMUGHAM ROAD, COCHIN - 682 031,
REPRESENTED BY THE SECRETARY DR.A.J.RAJAN IAS (RETD).
BY ADVS.
SRI.DEEPU THANKAN
SRI.A.ABDUL NABEEL
SMT.NIMMY JOHNSON
SMT.UMMUL FIDA
RESPONDENTS:
1 UNION OF INDIA MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001, REP. BY ITS SECRETARY.
2 CENTRAL BOARD OF DIRECTO TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001, REP. BY ITS CHAIRMAN.
3 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.
R1 BY SMT.C.G.PREETHA, CGC R2 BY SRI.CHRISTOPHER ABRAHAM,SC,INCOME TAX DEPT. R3 BY SRI.SURIN GEORGE IPE, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19.12.2018 ALONG WITH WPC NOS.35382, 32954 & 37052 of 2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 33135 of 2018APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 28/08/2018.
EXHIBIT P2 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 24/09/2018.
EXHIBIT P3 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 16/09/2014.
EXHIBIT P4 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 29/07/2016.
EXHIBIT P5 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 26/08/2016.
EXHIBIT P6 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 23/07/2013.
EXHIBIT P7 TRUE COPY OF THE GENERAL CIRCULAR F.NO.
01/34/2013 CL-V DATED 5/10/2018 ISSUED BY THE MINISTRY OF CORPORATE AFFAIRS, GOVT. OF INDIA.
EXHIBIT P8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERE TO UNION MINISTER FOR FINANCE, GOVERNMENT OF INDIA DATED 1/10/2018.
RESPONDENTS' EXHIBITS:
EXHIBIT R2(a) ORDER U/S 119 OF THE C.B.D.T. DATED 26.10.2018.
EXHIBIT R2(b) STATISTICAL DATA FURNISHED BY DIRECTORATE OF SYSTEMS REGARDING THE FILING OF INCOME TAX RETURNS AND TAX AUDIT REPORTS FROM 1.4.2018 TO 31.10.2018.