Wp(C)/10278/2023 Of Shaji Kumar v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19 DAY OF MARCH 2024 / 29TH PHALGUNA, 1945WP(C) NO. 10278 OF 2023 PETITIONER/S: SHAJI KUMAR,AGED 46 YEARSCALICUT, PIN - 673003BY ADVS.P.RAGHUNATHANPREMJIT NAGENDRANM.SHYLAJARISHAL.K S/O. SRI SANKARAN, PONNATH HOUSE , PAYYANKAKKAL, RESPONDENT/S: 1INCOME TAX OFFICER,THE INCOME TAX OFFICER ,WARD 1(3) , AAYAKAR BHAVAN , MANANCHIRA , CALICUT, PIN - 6730012THE ASSESSMENT UNIT,INCOMETAX DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, 110001BY ADV CHRISTOPHER ABRAHAM INCOMETAX DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 19[th] day of March, 2024 The present writ petition has been filed impugning the assessment order in Ext.P1 dated 24.02.2023, in respect of theassessment year 2018-2019 under Section 147 r/w Section144, 144B of the Income Tax Act, 1961, (‘the IT Act’ for short). 2. The petitioner case was selected for Scrutiny byissuing notice under Section 148 of the IT Act. The petitionerhas made unexplained cash deposits. The petitioner had filedreturn of his income in response to the notice issued underSection 148 showing total income of Rs.4,42,570/-. Theassessment however, got completed at total income of Rs.7,09,26,770/-. 3. There is statutory remedy of appeal against theassessment order. Instead of approaching the statutoryappellate authority, the petitioner has filed this writ petitionimpugning the assessment order. There is neither anyviolation of principle of natural justice nor any infraction oflaw on the face of the record nor the impugned assessment 3 order is without jurisdiction, which requires this court toentertain this writ petition against the assessment order,particularly when there is a remedy of appeal, provided underthe statute itself. In view thereof, this court finds no ground to entertainthis writ petition which is hereby dismissed, leaving it open tothe petitioner to approach the appellate authority, if he soadvised. SJ Sd/-DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 10278/2023 PETITIONER EXHIBITS EXHIBIT-P-1ORDER OF ASSESSMENT DT. 24.02.2023 FOR AY2018.19 BY FIRST RESPONDENTEXHIBIT-P-2PHOTOCOPY OF TRADING/PROFIT & LOSSACCOUNT AND BALANCE SHEET FOR FY 2017.18EXHIBIT-P-3PHOTOCOPY OF NOTICE U/S 148A DT.09.03.2022 FOR 2018.19EXHIBIT-P-4PHOTOCOPY OF NOTICE U/S 148 OF THE ACTDT. 24.03.2022EXHIBIT-P-5PHOTOCOPY OF SHOW CAUSE NOTICE DT.09.02.2023 BY RESPONDENTEXHIBIT-P-6REPLY UPLOADED ON 14.02.2023 TO EXT. P-5NOTICEEXHIBIT-P-7PHOTOCOPY OF CASH FLOW STATEMENT FILEDALONG WITH REPLY TO EXT. P-5