By Advs. Harisankar v. Menon Meera V.menon R.sreejith K.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 31 DAY OF MARCH 2023 / 10TH CHAITHRA, 1945WP(C) NO. 1134 OF 2023 PETITIONER: M/S. S.R.TRADERS,13/500A NEAR MALABAR CRUSHER, MANNANNUR PALAKKAD , REPRESENTED BY ITS MANAGING PARTNER, SAFEEK.K., PIN – 679 523. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICERINCOME TAX DEPARTMENT, AAYAKAR BHAVAN, PALAKKAD, PIN – 678 001. 2THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 100 001. OTHER PRESENT: SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 31.03.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: T.R RAVI, J --------------------------------------- WP(C) No.1134 of 2023 -------------------------------------- Dated this the 31stday of March, 2023 JUDGMENT The petitioner has challenged an assessment order on theground that he did not get sufficient time to put forward his case.The Standing Counsel on instruction submits that no adjournmentrequest had been made and hence the officer had proceeded withthe assessment. The petitioner has an alternate remedy availableby way of an appeal. Without prejudice to the said right, this writpetition is closed. AMR Sd/-T.R RAVIJUDGE APPENDIX OF WP(C) 1134/2023 PETITIONER’S EXHIBITS