Wp(C)/11900/2014 Of M.j.george v. Assistant Commissioner To Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 21ST DAY OF MAY 2014/31ST VAISAKHA, 1936B WP(C).No. 11900 of 2014 (J) ---------------------------- PETITIONER/PETITIONER: ------------------------------------------------ M.J.GEORGE @ MUKKADAYIL JOSEPH GEORGE, MUKKADAYIL HOUSE, KRISHNASWAMY CROSS ROAD, ERNAKULAM KOCHI-682035. BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.JAIKRISHNA.R SRI.JAIKRISHNA.R SRI.V.V.ASOKAN (SR.) RESPONDENT/RESPONDENT: -------------------------------------------------- ASSISTANT COMMISSIONER TO INCOME TAX, CIRCLE-2(1), RANGE II, 3RD FLOOR CR BUILDING, IS PRESS ROAD, ERNAKULAM KOCHI-682018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 COPY OF THE SALE DEED NO.526/2006 DATED 13.2.2006 EXT.P2 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-2007 DATED31.12.2008 EXT.P3 COPY OF THE CERTIFICATE ISSUED BY THE VILLAGE OFFICER,KAKKANADDATED 3.2.2006 EXT.P3(A) COPY OF THE ENGLISH TRANSLATION OF EXT.P3 CERTIFICATEISSUED BY THE VILLAGE OFFICER,KAKKANAD DATED 3.2.2006 EXT.P4 COPY OF THE VALUATION CERTIFICATE ISSUED BY THE APPROVEDVALUER (GOVERNMENT OF INDIA)DATED 5.1.2006 EXT.P4(A) COPY OF THE CERTIFICATE ISSUED BY THE ASSISTANTENGINEER,ELECTRICAL SECTION,THRIKKAKARA DATGED 30.1.2008 EXT.P5 COPY OF THE APPELLATE ORDER PASSED BY THE CIT (APPEALS),ERNAKULAM DATED 31.3.2011 EXT.P6 COPY OF THE APPEAL FILED BY THE DEPARTMENT BEFORE THE INCOMETAX APPELLATE TRIBUNAL (ITA NO.525/COCH/2011)DATED 1.7.2011 EXT.P7 COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL,COCHINBENCH DATED 16.11.2012 EXT.P8 COPY OF THE NOTICE OF HEARING GIVEN BY THE RESPONDENT DATED26.2.2014 EXT.P9 COPY OF THE REVISED ORDER OF ASSESSMENT PASSED BY THERESPONDENT DATED 28.3.2014 EXT.P10 COPY OF THE NOTICE PROPOSING PROCEEDINGS FOR IMPOSITION OFPENALTY UNDER SECTION 271(1)C OF THE INCOME TAX ACT DATED 28.3.2014 EXT.P11 COPY OF THE RELAVANT TEXT OF SO NO.10E DATED 6.1.1994 RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- TRUE COPY K.Vinod Chandran, J.---------------------------------------- W.P.(C).No.11900 of 2014 ----------------------------------------- Dated this the 21[st] day of May, 2014J U D G M E N T The petitioner is aggrieved by the order ofthe Assessing Officer, made on remand by theTribunal. Without going into the facts or issuesraised, suffice it to notice that the Tribunal in theearlier proceedings made an order of remand. TheAssessing Officer passed a fresh order on a freshconsideration of the issue regarding the liability ofthe petitioner to pay capital gains tax as levied underSection 45 of the Income Tax Act, 1961. Thecontention of the learned counsel appearing for thepetitioner to maintain the above proceedings underArticle 226 stems from the sole ground that theTribunal has made a specified remand on a particularissue and the Assessing Officer on a de-novoconsideration ought not to have re-opened the entirematter. Since the order now challenged before this Court is an appealable order, it may not be properfor this Court to consider the scope of remand, underArticle 226 of the Constitution of India. In suchcircumstance, the petitioner is relegated to theappellate remedy and the petitioner would also beentitled to seek condonation of delay under Section14 of the Limitation Act for the period during whichthe above writ petition was pending before this Court.Writ petition hence stands dismissed,however, leaving open the liberty of the petitioner toapproach the appellate authority. jma Sd/-K.VINOD CHANDRAN, Judge //true copy// P.A to Judge