By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 24 DAY OF MAY 2023 / 3RD JYAISHTA, 1945 WP(C) NO. 16411 OF 2023 PETITIONER: BASHEER P.N.O.AGED 55 YEARSS/O. MOHAMMED ALI, PROPRIETOR, M/S. P.K.L TRADERS, ERNAD TALUK, MALAPPURAM DISTRICT, PIN - 673637 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENT: THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16411 OF 2023 2 C.S.DIAS, J. -------------------------------------------- W.P.(C).No.16411 of 2023 -------------------------------------------- Dated this the 24[th] day of May, 2023 JUDGMENT The writ petition is filed to direct the respondent to grant the petitioner two months time from 15.05.2023 tofile his objection to Ext.P1 notice. 2. The petitioner's case is that, assessment steps have been taken against the petitioner by therespondent, alleging variation to the returned income.The respondent has issued Ext.P1 notice on 15.05.2023,directing the petitioner to show cause within 48 hours,why action should not be taken against him. Even thoughthe petitioner was proposing to file a reply to Ext.P1seeking enlargement of time, the web portal of therespondent was closed. The time period fixed by therespondent in Ext.P1 is unreasonable, arbitrary and WP(C) NO. 16411 OF 2023 3 unjustifiable. Hence, the writ petition. 3. Heard: Sri. Harisankar V.Menon, the learned counsel appearing for the petitioner and Sri.Jose Joseph,the learned counsel appearing for the respondent. 4.Having considered the pleadings and materials on record and taking into account the submissions madeacross the bar, I am of the view that the 48 hours timeperiod fixed by the respondent in Ext.P1 is too short aperiod for the petitioner to submit a reply with adequatematerials to substantiate his defence. Consequently, I amof the view that the petitioner has to be granted at leastone month's time from 16.05.2023 to submit his replywith materials. Resultantly, in exercise of the powers of this Court under Article 226 of the Constitution of India, I dispose ofthe writ petition as follows:- (i) The respondent shall accept the reply if any filedby the petitioner with supporting materials, if filed withinone month from 16.05.2023. WP(C) NO. 16411 OF 2023 4 (ii) The respondent shall consider and finalise Ext.P1show cause notice after adverting to the reply filed by thepetitioner in accordance with law. Sd/- C.S.DIASJUDGE LEK WP(C) NO. 16411 OF 2023 5 APPENDIX OF WP(C) 16411/2023 PETITIONER EXHIBITS Exhibit P1COPY OF SHOW CAUSE NOTICE ISUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 15-05-2023 Exhibit P2COPY OF JUDGMENT IN WPC NO. 11525/2022 OFTHIS HON'BLE COURT DTD. 01-03-2023