Son Of Shri. Ali Mohammed v. Income Tsc

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 9 DAY OF JANUARY 2024 / 19TH POUSHA, 1945WP(C) NO. 13318 OF 2023 PETITIONER/S: SHRI. MOHAMMED NOUSHAD,AGED 39 YEARS EDAKKARAKATH HOUSE, EDAPPAL VIA, VATTAMKULAM P.O, MALAPPURAM - 679578 KERALA. BY ADV V.P.NARAYANAN RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD-1, MAYOS, SULTHAN BATHERY ROAD, KAINATTY, KALPETTA, WAYANAD- 673 122 KERALA. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX, I.S. PRESS ROAD, C R BUILDING, KACHERIPADY, KOCHI, PIN - 682018BY ADV CHRISTOPHER ABRAHAM OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 9[th] day of January, 2024 The present writ petition has been filed impugning theExt.P5 order dated 30.03.2023 and Ext.P6 notice of the samedate, issued by the 1st respondent for the assessment year 2016-17. 2. The petitioner an assessee under the provisions of theIncome Tax Act has not filed the return of his income for theassessment year 2016-17. The petitioner was issued a noticeunder Section 148A(b) of the Income Tax Act, to which thepetitioner submitted reply. However, without affording anopportunity of being heard, the impugned order in Ext.P5 underclause (d) of Section 148A of the Income Tax Act has beenpassed. 3. The issue that personal hearing is required beforepassing an order under Clause (d) of Section 148A of the IncomeTax Act is covered by the judgment of this Court dated17.10.2023 falls under W.P.(C.) No.12595 of 2023. In the said judgment, it has been held that in Section 148A(b) the phrase, “provide an opportunity of being heard to the assessee” wouldmean an opportunity of personal hearing to the assessee. In the present case, no such hearing was afforded before the impugnedorder in Ext.P5 has been passed. 4.In view thereof, the present writ petition is allowedand the impugned orders are set aside. The matter is remittedback to the assessing authority. The petitioner is directed toappear before the 1st respondent on or before 15.01.2024, withall the relevant records/evidence in his possession of beingheard. After considering the submission of the assessee, theassessing authority is required to pass a fresh order underSection 148A(d) and thereafter proceed with the matter. It ismade clear that, if the petitioner does not appear on 15.01.2014before the 1st respondent, no more further opportunity shall begranted to the petitioner for being heard. With the above directions, the present writ petition standsallowed. Sd/- DINESH KUMAR SINGH JUDGE AP