By Advs. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 6TH DAY OF APRIL 2016/17TH CHAITHRA, 1938 WP(C).No. 13571 of 2016 (V) ---------------------------- PETITIONER:---------- M.M.AVARAN,MUNDAYATH THEKKEVEEDUWEST VENGOLA, PERUMBAVOORERNAKULAM - 683 554 RESPONDENT: ---------- BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON THE INCOME TAX OFFICERWARD - 1ALUVA - 682 101 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.13571/2016 APPENDIX PETITIONER'S EXHIBITS: P1:COPY OF LETTER ISSUED BY THE RESPONDENT TO THE PETITIONER P2:COPY OF REPLY FILED BY THE PETITIONER P3:COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER P4:COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT RESPONDENT P5:COPY OF ASSESSMENT ORDER ISSUED BY THE RESPONDENT RESPONDENTS' EXHIBITS: N I L //TRUE COPY// P.A. TO JUDGE JV A.K.JAYASANKARAN NAMBIAR, J.---------------------------------------------- W.P.(C).No.13571 of 2016----------------------------------------------Dated this the 6[th] day of April, 2016 JUDGMENT The challenge in the writ petition is against Ext.P5assessment order passed in relation to the petitioner underthe Income tax Act. The grievance of the petitioner in thewrit petition is essentially that while the respondent assessingauthority directed the petitioner to produce certain records inconnection with the completion of the assessment, sufficienttime was not granted to the petitioner to produce the saidrecords and the assessing authority proceeded to completethe assessment without granting the time sought for by thepetitioner. It is the specific case of the petitioner that hisinability to produce the records, during the time that wasallotted to him by the assessing authority, was on account ofcertain medical conditions which rendered him indisposed toappear before the assessing authority. W.P.(C) No.13571/2016 2. I have heard the learned counsel for the petitioner andalso the learned Standing Counsel appearing for therespondent. 3. On a consideration of the facts and circumstances ofthe case and the submissions made across the bar, I findfrom Ext.P5 order that there is no reasons discernible therefrom as to why the assessment had to be completed with suchundue haste, especially when it was the assessing authoritywho required the petitioner to produce certain documents inconnection with the completion of the assessment. Thelearned counsel for the petitioner submits that he will be in aposition to submit the records sought for by the assessingauthority within two weeks from today. Taking note of thesaid submission of the learned counsel for the petitioner,while quashing Ext.P5 assessment order, I direct thepetitioner to appear before the respondent at his Office at11.00 am on 25.04.2016 together with all the relevant recordsso as to enable the respondent to complete the assessment in W.P.(C) No.13571/2016 relation to the petitioner for the assessment year in question.It is made clear that the petitioner shall not seek any furthertime for production of records before the respondentassessing authority. The respondent is directed to pass freshorders of assessment in relation to the petitioner, after goingthrough the records, within one month thereafter. The writ petition is disposed as above. SD/-A.K.JAYASANKARAN NAMBIAR JUDGE