Unitac Energy Solutions (India) Pvt. Ltd Vs ACIT (Kerala High Court)
The Kerala High Court addressed a writ petition filed by Unite Energy Solutions (India) Pvt. Ltd against the Assistant Commissioner of Income Tax (ACIT). The matter concerned Ext.P3 order, which was issued to implement a previous judgment by the High Court in ITA No. 35/2019. Subsequently, Unite Energy Solutions noticed certain apparent errors in the record and filed a rectification application under Section 154 of the Income Tax Act, 1961. This rectification petition, marked as Ext.P4, was pending before the income tax authorities. The petitioner’s request to the High Court was limited to seeking a directive for the expeditious disposal of this pending rectification petition within a specific timeframe.
After hearing the arguments presented by the learned counsel for Unite Energy Solutions and the learned Standing Counsel representing the respondents, the Kerala High Court determined that the writ petition could be resolved with a direction. Consequently, the Court issued an order instructing the first respondent, presumably the Income Tax Commissioner, to consider and pass appropriate orders on the pending rectification petition, Ext.P4. The High Court directed that this process should be completed as quickly as possible, and in any event, within a period of three months from the date of receiving a copy of the court’s judgment. With this directive for a time-bound disposal of the rectification petition, the writ petition was concluded and disposed of by the Kerala High Court.
