Wa/2100/2023 Of Heartwares Medicals India Private Limited v. Assessment Unit, Income Tax Department

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATHWEDNESDAY, THE 6 DAY OF DECEMBER 2023/15TH AGRAHAYANA, 1945WA NO. 2100 OF 2023AGAINST THEJUDGMENT WP(C) 2789/2023 OF HIGH COURT OF KERALAAPPELLANT/PETITIONER: HEARTWARES MEDICALS INDIA PRIVATE LIMITED,DOOR NO.3/1008-B, IMA HALL ROAD, NADAKKAVU, CALICUT KERALA, INDIA-673011. REPRESENTED BY ITS MANAGING DIRECTOR MR.SHIHABUDEEN.K. NEW ADDRESS HEARTWARES MEDICALS INDIA PRIVATE LIMITED DOOR NO.3/1008-B, IMA HALL ROAD, NADAKKAVU, CALICUT, KERALA, INDIA REPRESENTED BY ITS MANAGING DIRECTORMR.SHIHABUDEEN.K., PIN - 673011BY ADVS.ANIL D. NAIRANJANA A.P.K.BIJUTELMA RAJU RESPONDENT/RESPONDENT: ASSESSMENT UNIT, INCOME TAX DEPARTMENT,NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN - 110001BY ADV. P.R.AJITH KUMAR, SCTHIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON06.12.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: -:2:- J U D G M E N T Dr. Kauser Edappagath, J. This writ appeal has been filed challenging the judgment ofthe learned Single Judge in WP(c) No.2789/2023 dated22/11/2023. 2.The appellant is the writ petitioner. The writ petitionwas filed challenging the assessment order completed u/s 143(3)r/w 144B of the Income Tax Act, 1961 (for short, 'the IT Act'), onthe premises that the addition made under Section 68 of`6,96,31,355/- and assessed at a higher rate u/s 115BBE wasagainst the provisions of the statute and in violation of theprinciples of natural justice. After hearing both sides, the learnedSingle Judge dismissed the writ petition, relegating the appellantto the statutory appellate remedy. It is challenging the saidjudgment; the appellant is before us. The appellant is the writ petitioner. The writ petition 3.We have heard Sri.Anil D. Nair, the learned counsel forthe appellant and Sri.P.R.Ajith Kumar, the learned standing WA No.2100/2023 counsel for the Income Tax Department. 4.The appellant has a statutory remedy of appealagainst the assessment order. Instead of exhausting the remedy,the appellant rushed to this court with a writ petition. Theappellant was put to notice, and after that, the assessmentproceedings were completed. In exercising the power of judicialreview under Article 226 of the Constitution of India, this courtcannot consider the merits of the assessment order. We do notfind that the impugned assessment order is without jurisdiction orthat there has been any violation of the principles of naturaljustice. Hence, the learned Single Judge was absolutely justifiedin relegating the appellant to the statutory appellate remedy. Wefind no reason to interfere with the said judgment. The timegranted by the learned Single Judge to prefer the appeal isalready over. In these circumstances, we permit the appellant tofile an appeal under Section 246A of the IT Act before theAppellate Authority against the impugned assessment orderwithin a period of one week from today. The appellant is also freeto file an application for stay. If such an appeal and stay WA No.2100/2023 -:4:- application are filed, the Appellate Authority is directed toconsider and dispose of either the appeal itself or the stayapplication within a period of one month from the receipt of thesame after hearing both sides. Needless to say, during the saidperiod of one month, recovery proceedings against the appellantfor recovery of the amounts confirmed by the assessment ordershall be kept in abeyance. The writ appeal stands disposed with the aboveobservation. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- JUDGE DR. KAUSER EDAPPAGATH