Wp(C)/12689/2023 Of Sri.janardhanan Narayanan Nair v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 12 DAY OF JUNE 2023 / 22ND JYAISHTA, 1945 PETITIONER/S: WP(C) NO. 12689 OF 2023 SRI.JANARDHANAN NARAYANAN NAIR.,AGED 67 YEARS HOUSE NO A/4-2, SRI CHITRA NAGAR, KARAVILA ROAD, PANGODE, TRIVANDRUM 695006 PAN NO. BY ADV ALAN PRIYADARSHI DEV RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,DCIT CIRCLE INTERNATIONAL TAXATION, THIRUVANATHAPURAM 695003DCIT CIRCLE INTERNATIONAL TAXATION, THIRUVANATHAPURAM 695003 2THE COMMISSIONER OF INCOME TAX (APPEALS)-12,NO 762, 7TH FLOOR, BMTC BUILDING, 80 FLEET ROAD, KORAMANGALA, BANGALURU 560095NO 762, 7TH FLOOR, BMTC BUILDING, 80 FLEET ROAD, KORAMANGALA, BANGALURU 560095 3THE INCOME TAX OFFICER WARD 1(2),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695003AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695003 SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2023,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :: 2 :: JUDGMENT Dated this the 12[th] day of June 2023 The writ petition is filed to quash Ext.P1 assessment order and all further proceedings pursuant to it. 2. The petitioner’s case is that he had filed his returns on 31.3.2018 declaring his income. The return wasselected for scrutiny and Ext.P1 order of assessment waspassed on 30.12.19 by the third respondent. Although thepetitioner had preferred an appeal before the secondrespondent, by Ext.P2 order, the same was dismissed, thattoo without considering the contentions raised by thepetitioner. Exts.P1 and P2 are erroneous and unsustainablein law. Hence, the writ petition. 3. Heard; Sri.Alan Priyadarshi Dev, the learned counsel for the petitioner and Sri.George Joseph, thelearned counsel for the respondent. 4. Aggrieved by Ext.P1 assessment order, thepetitioner had preferred an appeal before the second :: 3 :: respondent, which was subsequently dismissed by Ext.P2order dated 25.1.2023. 5. Indisputably, the petitiner has a further right ofappeal to challenge Ext.P2 order before the Tribunal, as perprovisions of the Income Tax Act. Therefore, I am of theview that it is not fit for this court to interfere with Exts.P1and P2 by invoking the powers of this Court under Article226 of the Constitution of India. Resultantly, this writ petition is dismissed, withoutprejudice to the right of the petitioner to work out hisremedies in accordance with law. jes SD/- C.S.DIAS JUDGE :: 4 :: APPENDIX OF WP(C) 12689/2023 PETITIONER’S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019PASSED BY THE 1ST RESPONDENTPASSED BY THE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF THE APPELLATE ORDER DATED 25.01.2023PASSED BY THE 2ND RESPONDENTPASSED BY THE 2ND RESPONDENT