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 TUESDAY, THE 23 DAY OF MAY 2023 / 2ND JYAISHTA, 1945WP(C) NO. 16264 OF 2023 PETITIONER: BASHEER P.N.O.AGED 55, S/O. MOHAMMED ALI, PROPRIETOR, M/S. P.K.L TRADERS, ERNAD TALUK, PULIKAL, MALAPPURAM, PIN - 673637 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENT: THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 OTHER PRESENT: SRI. JOSE JOSEPH (S.C.)SRI. S. MANU (DSGI - R1) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 23[rd] day of May, 2023JUDGMENT The writ petition is filed to direct the respondent togrant the petitioner two months’ time from 16.5.2023 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 directing thepetitioner to show cause within 48 hours, why actionshould not be taken against him. The petitioner hassubmitted Ext.P2 request to the respondent, seekingenlargement of time to produce the documents andsubmit his reply. The time period fixed by therespondent in Ext.P1 is unreasonable, arbitrary andunjustifiable. Hence, the writ petition. 3. Heard: Sri. Harishankar 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, Iam of the view that the petitioner has to be granted atleast one month’s time from 16.5.2023 to submit hisreply with materials. Resultantly, in exercise of the powers of this Court under Article 226 of the Constitution of India, I disposeof the writ petition as follows:- (i) The respondent shall accept the reply if any filed by the petitioner with supporting materials, if filedwithin one month from 16.05.2023. (ii) The respondent shall consider and finalise Ext.P1 show cause notice after adverting to the reply filed bythe petitioner in accordance with law. Sd/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 16264/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT FOR THE YEAR 2015-16 DTD. 16-05-2023 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT DTD. 18-05-2023 Exhibit P3 COPY OF JUDGMENT IN WP (C) NO. 11525/2022 OF THIS HON'BLE COURT DTD. 01-03-2023.