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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 20 DAY OF JUNE 2022 / 30TH JYAISHTA, 1944 WP(C) NO. 15309 OF 2022 PETITIONER: NARAYANAN VASUDEVANAGED 54 YEARSPROPRIETOR, M/S. VASUDEV CLINIC, PERAVOOR P.O., THALASSERY, KANNUR-670673. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICERWARD 1 & TPS, INCOME TAX OFFICE, KANNUR-670673.2ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-100001. OTHER PRESENT: SC-CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court being aggrieved byExt.P10 order of assessment and consequent demand raised on thepetitioner. 2.The learned counsel for the petitioner submits withreference to Ext.P11 show cause notice issued under Section 144B of theIncome Tax that the petitioner was given time till 11.59 p.m.(23.59hours) on 24.3.2022 to reply to the draft assessment order along withthe show cause notice. With reference to Ext.P10 order of assessment, itis pointed out that the said order was issued on 24.3.2022 itself, withoutwaiting for the reply of the petitioner, taking the view that the petitionerhad time only until 9.51 a.m. on 24.3.2022 to reply to the draftassessment order and accompanying show cause notice. The learned counsel for the petitioner submits with 3.The learned Standing Counsel appearing for the respondentwould submit that the petitioner is taking highly technical argumentand is trying to evade the completion of assessment within time. It issubmitted that the petitioner has an effective alternate remedy. It issubmitted that the conduct of the petitioner disentitles him to any reliefin exercise of jurisdiction under Article 226 of the Constitution of India. 4.Having heard the learned counsel for the petitioner and thelearned Standing Counsel for the Department, I am of the view that without going into any other aspect of the matter, the petitioner isentitled to succeed as Ext.P10 order of assessment was issued as if thepetitioner had time only till 9.51 a.m. on 24.3.2022 to reply to the draftassessment order and the show cause notice, while going by Ext.P11, thepetitioner had time till 11.50 p.m.(23.59 hours) on 24.3.2022 to reply tothe draft assessment order/show cause notice. Therefore, Ext.P10 orderof assessment will stand quashed. If the petitioner files a response toExt.P10 draft assessment order within five days from the date on whichthe assessing officer permits the petitioner to upload a reply, the sameshall be considered and a fresh order of assessment shall be issued afteraffording an opportunity of hearing to the petitioner. The writ petition will stand disposed of as above. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 15309/2022 The writ petition will stand disposed of as above. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 15309/2022 PETITIONER EXHIBITSExhibit P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 24.3.2021.Exhibit P2COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 18.11.2021.Exhibit P3COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 17.12.2021.Exhibit P4COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 20.12.2021.Exhibit P5COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 2.2.2022.Exhibit P6COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 25.1.2022.Exhibit P7COPY OF E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT DATED NIL.Exhibit P8COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 2.3.2022.Exhibit P9COPY OF THE LABORATORY REPORT OF THE PETITIONER DATED 20.3.2022.Exhibit P10COPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED24.3.2022.Exhibit P11COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 22.3.2022.Exhibit P12COPY OF LETTER OF THE PROPRIETOR OF THE THIRD PARTY FIRM DATED 7.10.2016.Exhibit P13COPY OF CERTIFICATE ISSUED BY M/S. SSS EXPORTS, CHENNAI DATED NIL.