By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN TUESDAY, THE 12 DAY OF OCTOBER 2021 / 20TH ASWINA, 1943WP(C) NO. 21585 OF 2021 PETITIONER: M/S.MARYMATHA INFRASTRUCTURE PVT. LTD.,MARYMATHA SQUARE, ARAKKUZHA ROAD, MUVATTUPUZHA, ERNAKULAM 686 661, REP.BY ITS MANAGING DIRECTOR, SABU CHERIAN BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: THE ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI 100 001 OTHER PRESENT: SRI NAVANEETH N NATH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 21585 OF 2021 2 JUDGMENT The petitioner impugns Ext.P22 assessment,however, conceding that they have an alternatestatutory remedy against the same. 2. Shri.Harisankar V.Menon, learned counsel forthe petitioner, argued that his client is justifiedin having approached this Court because, in Ext.P22,no reasons have been stated in support of theconclusions therein, particularly with respect tothe additions that have been claimed by his client. 3. Shri.Navaneeth N.Nath, learned StandingCounsel appearing for the respondent, however,submitted that, as is evident from Ext.P22, thepetitioner was given an opportunity of being heardbefore the assessment was completed and theirobjections, namely Ext.P13,P18,P20 and P21, wereconsidered on their merits, but answered in aparticular manner. He submitted that, therefore, ifthe petitioner has a case against the manner inwhich the Assessment Officer has considered and WP(C) NO. 21585 OF 2021 3 answered their objections, their remedy is not toapproach this Court under Article 226 of theConstitution of India, but to challenge the same,invoking their alternate statutory remedy. 4. I find substantial force in the submissionsof Shri.Navaneeth N.Nath, because the law is nowwell settled - through a catena of judgments of thisCourt and that of the Hon'ble Supreme Court - thatwhen there is an alternate statutory remedy, achallenge to the order can be impelled before thisCourt only on the ground that it is either non-estor issued without jurisdiction. However, in the caseat hand, the only reason stated by the petitioner isthat their objections, namely Exts.P13,P18,P20 andP21, were not properly considered and that noreasons have been given in Ext.P22 as to why theyhave been found to be not acceptable. 5. I am, therefore, of the firm view thatExt.P22 cannot be found to be void in law; and that,therefore, the petitioner must challenge it as perthe statutory remedies available to them. WP(C) NO. 21585 OF 2021 4 In the afore circumstances, without enteringinto the merits of any of the rival contentions andwithout assessing Ext.P22 in any manner, I closethis writ petition; however leaving full liberty tothe petitioner to invoke their alternate statutoryremedy, as may be available to them in law. MC/12.10 Sd/- DEVAN RAMACHANDRAN JUDGE WP(C) NO. 21585 OF 2021 5 APPENDIX OF WP(C) 21585/2021 PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE ISSUED BY THE ASST. COMMISSIONER OF INCOME TAX (E-VERIFICATION), INCOME TAX DEPARTMENTCOMMISSIONER OF INCOME TAX (E-VERIFICATION), INCOME TAX DEPARTMENT Exhibit P2COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONERTO THE PETITIONER Exhibit P3COPY OF NOTICE U/S.142(1) ISSUED BY THE RESPONDENT TO THE PETITIONERRESPONDENT TO THE PETITIONER Exhibit P4COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENTBEFORE THE RESPONDENT Exhibit P5COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONERTO THE PETITIONER Exhibit P6COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENTBEFORE THE RESPONDENT Exhibit P7 COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONERTO THE PETITIONER APPENDIX OF WP(C) 21585/2021 PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE ISSUED BY THE ASST. COMMISSIONER OF INCOME TAX (E-VERIFICATION), INCOME TAX DEPARTMENTCOMMISSIONER OF INCOME TAX (E-VERIFICATION), INCOME TAX DEPARTMENT Exhibit P2COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONERTO THE PETITIONER Exhibit P3COPY OF NOTICE U/S.142(1) ISSUED BY THE RESPONDENT TO THE PETITIONERRESPONDENT TO THE PETITIONER Exhibit P4COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENTBEFORE THE RESPONDENT Exhibit P5COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONERTO THE PETITIONER Exhibit P6COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENTBEFORE THE RESPONDENT Exhibit P7 COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONERTO THE PETITIONER Exhibit P8COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENTBEFORE THE RESPONDENT Exhibit P9 COPY OF NOTICE U/S.142(1) ISSUED BY THE RESPONDENT TO THE PETITIONERRESPONDENT TO THE PETITIONER Exhibit P10COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENTBEFORE THE RESPONDENT Exhibit P11COPY OF SHOW CAUSE NOTICE ISSUED BY THE RESPONDENTRESPONDENT Exhibit P12 COPY OF DRAFT ASSESSMENT ORDER ISSUED BY THE RESPONDENTTHE RESPONDENT Exhibit P13COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENTBEFORE THE RESPONDENT Exhibit P13(A) COPY OF ACKNOWLEDGMENT OF THE RESPONDENT WP(C) NO. 21585 OF 2021 6 FOR THE ABOVE REPLY Exhibit P14 COPY OF SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT Exhibit P15Exhibit P16Exhibit P17Exhibit P18Exhibit P18(A)Exhibit P18(A)Exhibit P19Exhibit P20Exhibit P21 COPY OF E-MAIL SUBMITTED BY THE PETITIONER COPY OF NOTICE ISSUED BY THE RESPONDENTCOPY OF SHOW NOTICE ISSUED BY THE RESPONDENT COPY OF REPLY FILED BY THE PETITIONER BEFORE TO THE RESPONDENT COPY OF ACKNOWLEDGMENT OF THE RESPONDENTCOPY OF ACKNOWLEDGMENT OF THE RESPONDENTCOPY OF NOTICE ISSUED BY THE RESPONDENTCOPY OF REPLY FILED BY THE PETITIONERCOPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT Exhibit P21(A)Exhibit P22 COPY OF ACKNOWLEDGMENT OF THE RESPONDENT COPY OF ASSESSMENT ORDER ISSUED BY THE RESPONDENT FOR THE YEAR 2018-19