Harisankar v. Menon(K/700/1997)Meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19 DAY OF SEPTEMBER 2023 / 28TH BHADRA, 1945 WP(C) NO. 15136 OF 2022 PETITIONER: M/S. COIMBATORE TRADERS,, 34/360, KOKKALAI, THRISSUR-680 021, REPRESENTED BY ITS MANAGING PARTNER, V.MUHAMMED RIYAS. BY ADVS. HARISANKAR V. MENON(K/700/1997)MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,THRISSUR-680 001. AAYAKAR BHAVAN, ST NAGAR, 2THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONEROF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENTCENTRE, DELHI-110 001. BY ADVS.P.K.RAVINDRANATHA MENON (SR.) JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA ADV.JOSE JOSEPH-SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 19[th] day of September, 2023 1.Heard Ms.Krishna K, learned counsel for the petitioner as well as Sri.Jose Joseph, learnedStanding Counsel appearing for the respondents 2.The present writ petition has been filedunder Article 226 of the Constitution of Indiachallenging Ext.P3 assessment order dated30.06.2021 passed by the 2nd respondent for theassessment year 2017-18. 3.The petitioner is a partnership firmengaged in the trading of vehicle body buildingproducts like aluminium composite panel,automobiles spare parts and accessories, cables,glasses, plywoods etc. The petitioner did not filedincome tax return for the assessment year 2017-18.The petitioner was issued notice under Section 148of the Income Tax Act, to which petitioner filedreply and thereafter notice under Section 142 was issued. The petitioner also filed reply to the 142notice. After considering the reply, the assessmentproceedings were finalised by the impugned orderand the petitioner has been assessed to the tax ofRs.1,45,000/-. The assessing authority has notedthat the petitioner did not file the return of incomeunder Section 139 of the Income Tax Act despitehuge cash deposit in the financial year 2016-17 ofRs.2,31,23,940/-. 4.The learned counsel for the petitionersubmits that the petitioner’s reply has not beentaken note of. Such contention is not worn out fromthe record inasmuch as the admissible deductionshad been allowed while finalising the assessmentproceedings. Once the petitioner was givenopportunity and filed reply to the show causenotices, it cannot be said that there was violation ofthe principles of natural justice. The High Courtshould not be approached under Article 226 of the Constitution of India against the assessment orderpassed under the provisions of the Income Tax Act.There is a statutory alternate remedy of appealunder Section 246 of the Act. To avoid the remedyof appeal, the present writ petition has been filed.5.This Court does not find any ground toentertain such a writ petition, and therefore, thiswrit petition is dismissed. However, if the petitionerapproaches the appellate authority against theassessment order with the application forcondonation of delay, the appellate authority maycondone the delay inasmuch as the petitioner hadapproached this Court with this writ petition on22.04.2022 and it has remained pending on the fileof this Court till today. If the delay is condoned, theappellate authority should proceed with the appealon merits and decide the same, expeditiously, inaccordance with law. AP 6.With the aforesaid liberty, the present writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 15136/2022 PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.RESPONDENT. Exhibit P2 COPY OF RETURN OF THE PETITIONER FOR THE YEAR 2017-18. Exhibit P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT. Exhibit P4COPY OF E RESPONSE ACKNOWLEDGEMENT. Exhibit P5COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. Exhibit P6COPY OF NOTICE ISSUED BY THE 2ND AP 6.With the aforesaid liberty, the present writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 15136/2022 PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.RESPONDENT. Exhibit P2 COPY OF RETURN OF THE PETITIONER FOR THE YEAR 2017-18. Exhibit P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT. Exhibit P4COPY OF E RESPONSE ACKNOWLEDGEMENT. Exhibit P5COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. Exhibit P6COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. Exhibit P7COPY OF E RESPONSE ACKNOWLEDGEMENT. Exhibit P8COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT.RESPONDENT. Exhibit P9 COPY OF ADJOURNMENT DETAILS FROM THE PORTALOF THE INCOME TAX DEPARTMENT.OF THE INCOME TAX DEPARTMENT. Exhibit P10COPY OF LETTER SUBMITTED BY THE PETITIONER WITH ACKNOWLEDGEMENT.WITH ACKNOWLEDGEMENT. Exhibit P11 COPY OF ORDER ISSUED BY THE 2ND RESPONDNET FOR THE YEAR 2017-18.FOR THE YEAR 2017-18. Exhibit P12 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. Exhibit P13 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT.RESPONDENT.