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

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 20 DAY OF OCTOBER 2023 / 28TH ASWINA, 1945WP(C) NO. 10584 OF 2023 PETITIONER: M/S. SHAMROCK TRADING COMPANY,IDUKKI KAVALA, BUILDING NO. XIII/445, KATTAPPANA, IDUKKI, PIN – 685 508.REPRESENTED BY ITS MANAGING PARTNER, SUNNY FRANCIS BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICER,IDUKKI DISTRICT, PIN – 685 584. WARD 1 & TPS,MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA, 2THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110 001. 3STATE BANK OF INDIAERNAKULAM REGION OFFICE III BRANCH, SBT BHAVAN, PANAMPILLY NAGAR, ERNAKULAM, KOCHI , PIN - 682037REPRESENTED BY ITS REGIONAL MANAGER. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 10584 OF 2023-------------------------------------------- Dated this the 20[th] day of October, 2023 J U D G M E N T 1.The present writ petition has been filedimpugning Ext.P7 assessment order passed by the2[nd] respondent. The assessing authority has addedincome of Rs.1,08,90,000/- as receipt for RTGStransfer by one Mr. Chingmak Chang, who is froma recognized Tribe of Nagaland State on twodifferent dates i.e., 21.12.2017 and 22.12.2017.The specific and categorical stand of the petitionerwas that the petitioner had never received the saidamount in his bank account and petitioner was inprocess of obtaining particulars and certificatefrom Nagaland in respect of the RTGS payment ofRs.1,08,90,000/-. The assessing authority did notwait for the reply from the State Bank of India inNagaland and finalised the assessment order for an amount of Rs.1,08,90,000/- as the income of thepetitioner. 2.Learned counsel for the petitioner submits that SBI, Tuensang Branch, Nagaland hasissued certificate in Ext.P8 dated 04.05.2023 which reflects that this amount was received on21.12.2017 and 22.12.2017 in RBL Bank at Suratand no amount has been received in any of thebank account of the petitioner maintained atKattappana, Idukki District. The petitioner has nobank account in Surat. 3.Considering the aforesaid facts, the petitioner is permitted to file rectificationapplication before the assessing authority to rectifythe mistake. While considering the rectificationapplication of the the petitioner, the assessingauthority should take into consideration Ext.P8certificate issued by the SBI, Tuensang Branch,Nagaland on 04.05.2023 in respect of the RTGS transfer from the account of Mr. Chingmak Chang on 21.12.2017 and 22.12.2017. 4.The petitioner should file rectification application within a period of 15 days. Till therectification order is finally passed, no recoveryshall be effected in pursuance to the impugnedorder. 5.With the aforesaid directions, the presentwrit petition is disposed of. Sd/- DINESH KUMAR SINGHJUDGE rpr APPENDIX OF WP(C) 10584/2023 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 29-03-2022 Exhibit P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 31-10-2022 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 31-10-2022 Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 19-01-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 13-03-2023 Exhibit P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 16-03-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2018-19 DTD. 21-03-2023 Exhibit P8 COPY OF LETTER ISSUED BY CHIEF MANAGER, STATEBANK OF INDIA, TUENSANG BRANCH, NAGALAND TO THE PETITIONER DTD,. 04-05-2023