By Advs. Sri. Harisankar v. Menon Smt. Meera V. Menon Sri. R. Sreejith Smt. K. Krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 15 DAY OF JANUARY 2024 / 25TH POUSHA, 1945WP(C) NO. 2136 OF 2023 PETITIONER: ASHLY CHERIAN, THENAMMACKAL HOUSE, PAMPADUMPARA P. O., IDUKKI- 685556. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA RESPONDENT: THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-100 001. BY ADV. SRI. JOSE JOSEPH – SC -INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 2136 of 2023 ------------------------- Dated this the 15[th] day of January, 2024 JUDGMENT 1.This writ petition has been filed impugning Exhibit P-20 assessmentorder dated 13.09.2022 in respect of the assessment year 2020-21 underSection 143(3) read with Section 144B of the Income Tax Act, 1961. 2.Admittedly, there is statutory appeal provided under the provisionsof the Income Tax Act against the assessment order passed by theassessing authority. This Court finds no ground to act as an appellateauthority exercising jurisdiction under Article 226 of the Constitution ofIndia, which is otherwise a public law remedy. If particular evidence has notbeen considered in respect of the income or expenditure of the assessee,the assessee has the liberty either to file an appeal or a revision as againstthe impugned assessment order, but a writ petition is not the appropriateremedy. In view thereof, this writ petition is disposed of with liberty to thepetitioner to approach the appropriate authority against the impugnedassessment order if he so advised. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 2136/2023 PETITIONER’S EXHIBITS EXHIBIT P15COPY OF ACKNOWLEDGMENT FROM THE INCOME TAXDEPARTMENT DTD. 12-08-2022DEPARTMENT DTD. 12-08-2022 EXHIBIT P16COPY OF NOTICE UNDER SECTION 274 ISSUED BY THERESPONDENT DTD. 13-09-2022RESPONDENT DTD. 13-09-2022 EXHIBIT P17COPY OF NOTICE UNDER SECTION 270A ISSUED BY THERESPONDENT DTD. 10-12-2022RESPONDENT DTD. 10-12-2022 EXHIBIT P18COPY OF NOTICE UNDER SECTION 271AAC ISSUED BYTHE RESPONDENT DTD. 17-12-2022THE RESPONDENT DTD. 17-12-2022 EXHIBIT P19COPY OF NOTICE UNDER SECTION 270A ISSUED BY THERESPONDENT DTD. 04-01-2023RESPONDENT DTD. 04-01-2023 EXHIBIT P20COPY OF ASSESSMENT ORDER ISSUED BY THERESPONDENT DTD. 13-09-2022RESPONDENT DTD. 13-09-2022