IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 17TH NOVEMBER 2008 / 26TH KARTHIKA 1930 WP(C).No. 33784 of 2008(V) -------------------------- PETITIONER(S): --------------------- M/S.GASHA STEELS PVT.LTD., 23/2087,PANNIYANKARA, KOZHIKODE- 673003,REPRESENTED BY ITS MANAGING DIRECTOR K.ABDUL GAFOOR. BY ADV. SRI.K.SRIKUMAR RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-1(1) RANGE-1, KOZHIKODE. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX KOZHIKODE. 3. THE COMMISSIONER OF CENTRAL EXCISE, KOZHIKODE. BY SC FOR IT SRI. JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.33784 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of November, 2008 JUDGMENT Complaint of the petitioner is that on the basis on an unadjudicated proposal in the show cause notice issued by the Central Excise Department, there is a move to reassess the petitioner under the Income Tax Act. 2. I heard learned counsel for the petitioner Sri.K.Srikumar and the learned Standing Counsel Sri. Jose Joseph. 3. Learned Standing Counsel submits that there was a notice issued calling upon the petitioner to produce certain documents and details, which counsel for the petitioner submits that the petitioner has furnished, and no re-assessment notice has been issued yet. He further submits that reassessment will be done only after issuing notice to the petitioner and giving an opportunity to the petitioner. In the light of this, at this stage, I do not think it necessary to entertain this writ petition. Accordingly, the writ petition is closed. I make it clear that I have not expressed any opinion regarding the merits of the contentions of the petitioner. I leave open all the contentions of the petitioner. (K.M. JOSEPH, JUDGE) sb WPC. 2