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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 27202 OF 2022 PETITIONER: M/S. UNIBIKES,CHOLAKKAL TOWER, KIZHAKKETHALA DOWN HILL, MALAPPURAM- 676519 REPRESENTED BY ITS MANAGING PARTNER KUNHAHAMEDKUTTY K.M BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1INCOME-TAX OFFICER,WARD 1 & TPS, TIRUR676101 MALAPPURAM DISTRICTWARD 1 & TPS, TIRUR676101 MALAPPURAM DISTRICT 2ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 100001 3PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN - 673001 4AXIS BANK LTD.MALAPPURAM BRANCH, PEEKAYS ARCADE, DOWN HILL, MALAPPURAM- 676519,REPRESENTED BY ITS BRANCH MANAGER., 5HDFC BANK LIMITEDMALAPPURAM BRANCH, GROUND FLOOR, DOOR NO. 833-837, PEEKAYS ARCADE, DOWN HILL, MALAPPURAM- 676519, REPRESENTED BY ITS BRANCH MANAGER WP(C) NO. 27202 OF 2022 2 6ICICI BANK LTD.1ST FLOOR, PEEKAY'S ARCADE, OPP. MUNICIPAL BUS STAND, MALAPPURAM- 676519, REPRESENTED BY ITS BRANCH MANAGER BY ADVS.CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENTP.PAULOCHAN ANTONYP.SATHISANPRADEESH CHACKO THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 02.03.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) NO. 27202 OF 2022 3 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.27202 of 2022--------------------------------------------Dated this the 2[nd] day of March, 2023 JUDGMENT The petitioner has approached this Court praying to quashExt.P6 order issued by the 2[nd] respondent and Ext.P12 order issuedby the 1[st] respondent. There is also a prayer for directing the 3[rd]respondent to pass orders on Ext.P15 application before him. ByExt.P6 order, the 2[nd] respondent assessed the petitioner for tax,finding that the amount which was disclosed as deposited in certainBanks were not correct. The petitioner obtained certificates from therespective Banks regarding the actual amount in deposit and soughtfor rectification of the order. The rectification application has beenrejected as per Ext.P12 order. However, the factual aspect regardingthe quantum of deposit does not appear to have been gone into. It isin these circumstances, the writ petition is filed. The petitioner has inparagraph 18 of the writ petition specified the actual amounts whichwere deposited in the Bank and also produced the certificates issuedby the Banks as Exts.P7, P8 and P10. On the basis of the documents produced and averments in thewrit petition, I am convinced that a detailed scrutiny is required in WP(C) NO. 27202 OF 2022 4 this matter particularly since the difference in the amount of depositbetween the assessment order and the certificates issued by theBank is more than Rs.21 Crore. In the above circumstances, Exts.P6 and P12 are set aside. The2[nd] respondent is directed to pass fresh orders of assessment afterhearing the petitioner and also taking into account the certificatesissued by the respective Banks where the amounts are said to bedeposited. The writ petition is disposed of. Sd/- T.R.RAVIJUDGE LEK WP(C) NO. 27202 OF 2022 5 APPENDIX OF WP(C) 27202/2022 PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE UNDER SECTION 142 ISSUED BY THE 2ND RESPONDENT DTD. 17-11-2021BY THE 2ND RESPONDENT DTD. 17-11-2021 Exhibit P2COPY OF NOTICE UNDER SECTION 142 ISSUED BY THE 2ND RESPONDENT DTD. 09-03-2022BY THE 2ND RESPONDENT DTD. 09-03-2022 Exhibit P3COPY OF REPLY DTD. 23-03-2022 SUBMITTED BY THE PETITIONERBY THE PETITIONER Exhibit P4COPY OF SHOW CAUSE NOTICE DTD. 25-03-2022ISSUED BY THE 2ND RESPONDENTISSUED BY THE 2ND RESPONDENT Exhibit P5COPY OF REPLY DTD. 27-03-2022 SUBMITTED BY THE PETITIONERBY THE PETITIONER Exhibit P6COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 27-03-2022RESPONDENT DTD. 27-03-2022 The writ petition is disposed of. Sd/- T.R.RAVIJUDGE LEK WP(C) NO. 27202 OF 2022 5 APPENDIX OF WP(C) 27202/2022 PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE UNDER SECTION 142 ISSUED BY THE 2ND RESPONDENT DTD. 17-11-2021BY THE 2ND RESPONDENT DTD. 17-11-2021 Exhibit P2COPY OF NOTICE UNDER SECTION 142 ISSUED BY THE 2ND RESPONDENT DTD. 09-03-2022BY THE 2ND RESPONDENT DTD. 09-03-2022 Exhibit P3COPY OF REPLY DTD. 23-03-2022 SUBMITTED BY THE PETITIONERBY THE PETITIONER Exhibit P4COPY OF SHOW CAUSE NOTICE DTD. 25-03-2022ISSUED BY THE 2ND RESPONDENTISSUED BY THE 2ND RESPONDENT Exhibit P5COPY OF REPLY DTD. 27-03-2022 SUBMITTED BY THE PETITIONERBY THE PETITIONER Exhibit P6COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 27-03-2022RESPONDENT DTD. 27-03-2022 Exhibit P7COPY OF STATEMENT ISSUED BY THE 4TH RESPONDENT DTD. 31-03-2022RESPONDENT DTD. 31-03-2022 Exhibit P8COPY OF STATEMENT ISSUED BY THE 5TH RESPONDENT DTD. 31-03-2022RESPONDENT DTD. 31-03-2022 Exhibit P9COPY OF STATEMENT ISSUED BY THE 6TH RESPONDENT DTD. 02-04-2022RESPONDENT DTD. 02-04-2022 Exhibit P10COPY OF RECTIFICATION APPLICATION SUBMITTED BY PETITIONER TO THE 2ND RESPONDENT DTD. 04-04-2022SUBMITTED BY PETITIONER TO THE 2ND RESPONDENT DTD. 04-04-2022 Exhibit P11COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 274 DTD. 27-03-2022RESPONDENT UNDER SECTION 274 DTD. 27-03-2022 Exhibit P12COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 12-08-2022RESPONDENT DTD. 12-08-2022 Exhibit P13COPY OF FORM 26AS FROM THE WEBSITE OF THEINCOME TAX DEPARTMENT UPDATED TILL 19-03-2022INCOME TAX DEPARTMENT UPDATED TILL 19-03-2022 WP(C) NO. 27202 OF 2022 6 Exhibit P14COPY OF FORM 26AS FROM THE WEBSITE OF THEINCOME TAX DEPARTMENT UPDATED TILL 22-04-2022 Exhibit P15COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT UNDER SECTION 264 DTD. 25-04-2022