Wp(C)/14313/2022 Of Susilkumar K.m v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 3 DAY OF JUNE 2022 / 13TH JYAISHTA, 1944WP(C) NO. 14313 OF 2022 PETITIONER: SUSILKUMAR K.MAGED 56 YEARSHOUSE NO.V/205, MARANAYIL HOUSE, EROOR NORTH, THRIPUNITHURA-682306, ERNAKULAM DISTRICT. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1INCOME TAX OFFICERNON CORPORATE CIRCLE 1(1), CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN-682018.2PRINCIPAL COMMISSIONER OF INCOME TAX, CORPORATE RANGE 1, INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN-682018. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has approached this court challenging Ext.P1 notice which isissued under Section 148A of the Income Tax Act (the Act) in respect of theassessment year 2015-2016. It is submitted that the proceedings are unsustainableas no date is fixed for any personal hearing, no opportunity of filing any income taxreturn is provided and no material on the basis of which the officer reached theconclusion that there is escaped income is provided to the petitioner. 2.The learned standing counsel for the Income Tax Department wouldsubmit that the petitioner has issued with notice Section 148A of the Act callingupon to show cause as to why assessment proceedings should not be completedagainst him for the year 2015-2016 in respect of which the petitioner had not filedany return of income. It is submitted that on the petitioner's request the materialsupon which the notice was issued has also been provided to him and the petitionerhas filed a reply. It is submitted that if the officer decides to proceed further againstthe petitioner he will be issued with an order under Section 148 A (1) (d) of the Actalong with a notice under Section 148 of the Act and in such point of time it is opento the petitioner to file his return of income. It is submitted that the petitioner is notprejudiced in any manner and this writ petition is highly premature. 3.The learned counsel appearing for the petitioner submits that despitereceiving a notice under Section 148A, the petitioner was not able to file his returnof income as the portal is not accepting any return. It is submitted that thepetitioner has a valid point to be raised regarding the time barring of theassessment proceedings now initiated. Having heard the learned counsel for the petitioner and the learned standingcounsel for the respondents I am of the opinion that this writ petition is premature.As rightly pointed out by the learned standing counsel for the Department, aftertaking into consideration the reply filed by the petitioner an order under Section148A (1) (d) along with a notice under Section 148A will be issued to the petitionerand at that point of time it is open to the petitioner to also file his return of income.The petitioner has also been given an opportunity to raise his contentions againstnotice issued under Sections 148A. In that view of the matter the petitioner is notentitled to any relief in the present writ petition. It is accordingly closed. Sd/-GOPINATH P. JUDGE AMG APPENDIX OF WP(C) 14313/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF NOTICE UNDER CLAUSE (B) OF SECTION 148AOF THE INCOME TAX ACT ISSUED TO PETITIONER FOR AY-2015-16, BY 1ST RESPONDENT WITHOUT FIXING A DATE FORPERSONAL HEARING, DATED 3.3.2022.OF THE INCOME TAX ACT ISSUED TO PETITIONER FOR AY-2015-16, BY 1ST RESPONDENT WITHOUT FIXING A DATE FORPERSONAL HEARING, DATED 3.3.2022. Exhibit P2TRUE COPY OF JUDGMENT IN WPC.28293/2021 PASSED BY DIVISION BENCH OF THE HON'BLE MADHYA PRADESH HIGH COURT IN QUASHING NOTICE ISSUED IN VIOLATION TO THE LAW PREVAILING ON 3.3.2022.DIVISION BENCH OF THE HON'BLE MADHYA PRADESH HIGH COURT IN QUASHING NOTICE ISSUED IN VIOLATION TO THE LAW PREVAILING ON 3.3.2022. Sd/-GOPINATH P. JUDGE AMG APPENDIX OF WP(C) 14313/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF NOTICE UNDER CLAUSE (B) OF SECTION 148AOF THE INCOME TAX ACT ISSUED TO PETITIONER FOR AY-2015-16, BY 1ST RESPONDENT WITHOUT FIXING A DATE FORPERSONAL HEARING, DATED 3.3.2022.OF THE INCOME TAX ACT ISSUED TO PETITIONER FOR AY-2015-16, BY 1ST RESPONDENT WITHOUT FIXING A DATE FORPERSONAL HEARING, DATED 3.3.2022. Exhibit P2TRUE COPY OF JUDGMENT IN WPC.28293/2021 PASSED BY DIVISION BENCH OF THE HON'BLE MADHYA PRADESH HIGH COURT IN QUASHING NOTICE ISSUED IN VIOLATION TO THE LAW PREVAILING ON 3.3.2022.DIVISION BENCH OF THE HON'BLE MADHYA PRADESH HIGH COURT IN QUASHING NOTICE ISSUED IN VIOLATION TO THE LAW PREVAILING ON 3.3.2022. Exhibit P3TRUE COPY OF INTERIM ORDER DATED 31.3.2022 PASSED BYTHIS HON'BLE COURT IN WP(C) NO.11456 OF 2022, ON SIMILAR SET OF FACTS.THIS HON'BLE COURT IN WP(C) NO.11456 OF 2022, ON SIMILAR SET OF FACTS.