Op/32839/2000 Of Pakkada Abdul Rahiman v. Asst.commissioner Of Incometax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 4TH DECEMBER 2007 / 13TH AGRAHAYANA 1929 OP.No. 32839 of 2000(H) ----------------------- PETITIONER: ------------ 1. PAKKADA ABDUL RAHIMAN, S/O. ALI, PAKKADA HOUSE, KAKKAD, TIRURANGADI, MALAPPURAM DISTRICT.BY POWER OF ATTORNEY HOLDER PAKKADA MOHAMMED.KAKKAD, TIRURANGADI, MALAPPURAM DISTRICT.BY POWER OF ATTORNEY HOLDER PAKKADA MOHAMMED. 2.M.ABDUL NAZER, MANJAMATTIL VEEDU, CHEROOR.P.O.,MALAPPURAM DISTRICT. BY POWER OF ATTORNEY HOLDERPAKKADA MOHAMMED.MALAPPURAM DISTRICT. BY POWER OF ATTORNEY HOLDERPAKKADA MOHAMMED. BY ADV. SRI.M.RAMESH CHANDER SRI.P.RAGHUNATH RESPONDENTS: ------------- 1.ASSISTANT COMMISSIONER OF INCOME TAX,INVESTIGATION CIRCLE I, KOZHIKKODE.INVESTIGATION CIRCLE I, KOZHIKKODE. 2.JOINT COMMISSIONER OF INCOME TAX,CALICUT RANGE, CALICUT.CALICUT RANGE, CALICUT. 3.COMMISSIONER OF INCOME TAX, CALICUT. 4.UNION OF INDIA REPRESENTED BY CHAIRMAN,CENTRAL BOARD OF DIRECT TAXES, NEW DELHI.CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. BY ADV. SRI.P.K.R.MENON(SR.),SC FOR IT SHRI.GEORGE K GEORGE, SC, FOR IT. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/12/2007 , THE COURT ON 04/12/2007 DELIVERED THE FOLLOWING: ORDER ON CMP NO. 56039/2000 IN O.P.NO. 32839/2000& ORDER ON CMP NO.12997/2002 IN O.P.NO. 32839/2000 DISMISSED. 04/12/2007 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 :COPY OF ASSESSMENT ORDER FOR 1988-89 DATED 07/03/1991. P2 :COPY OF ORDER IN ITA NO.29/C-1/CIT/91-92 DATED 21/02/1992. P3 :COPY OF ORDER IN ITA NO.24/C-1/CIT/91-92 DATED 31/03/1992. P4 :COPY OF REQUEST FOR REFUND DATED 04/02/1998 SUBMITTED TO THEFIRST RESPONDENT. P5 :COPY OF REQUEST FOR REFUND DATED 05/08/1998 MADE TO 1STRESPONDENT. P6 :COPY OF REQUEST FOR REFUND DATED 04/02/1998 TO THE THIRDRESPONDENT. P7 :COPY OF INTIMATION DATED 06/05/1999 FROM THE THIRD RESPONDENT. P8 :COPY OF NOTICE ISSUED BY INCOME TAX OFFICER, WARD-1, TIRUR TO 1STPETITIONER DATED 17/09/2001. P9 :COPY OF NOTICE ISSUED BY INCOME TAX OFFICER, WARD – 1, TIRUR TO2ND PETITIONER DATED 17/09/2001. RESPONDENT'S EXHIBITS R1(A) :COPY OF NOTICE ISSUED UNDER SEC. 148 WHICH WAS RETURNEDUNSERVED. // TRUE COPY // jg PA TO JUDGE. C.N.RAMACHANDRAN NAIR, J. ------------------------- O.P. No. 32839 of 2000 --------------------------------- Dated, this the 4[th] day of December, 2007 J U D G M E N T This original petition is filed challenging notices proposingassessment for the year 1989-90. It is now reported thatassessment is completed and petitioners have filed appeal againstthe same. If appeal is filed within time, petitioners are certainlyentitled to raise ground of limitation, which is the ground on whichoriginal petition is filed challenging notices. However, learnedcounsel for the petitioners submitted that appeal is treated asdefective for non-payment of institution fee, which the petitionershave not paid for want of PAN number. In view of the nature ofdispute, I direct the Commissioner of Income Tax (Appeal) toreceive the fees through Demand Draft produced by the petitioners,and as and when payment of institution fee is made, theCommissioner (Appeals) will number the appeal and hear thepetitioners on merits and decide the matter without any delay. It isopen to the petitioners to raise additional ground in appeal. Thisoriginal petition is closed leaving freedom to the petitioners to raiseall the issues, raised in this original petition, in appeal. I make it clear that this judgment should not be interpreted tomean that petitioners are not liable to take PAN numbers, if theyare otherwise liable. (C.N.RAMACHANDRAN NAIR, JUDGE)