Wp(C)/15821/2016 Of M/S. Angel Distributors v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 30TH DAY OF MAY 2016/9TH JYAISHTA, 1938 WP(C).No. 15821 of 2016 (C) ---------------------------- PETITIONER: ----------- M/S. ANGEL DISTRIBUTORS, 18/1490 E, KALLUTHANKADAVU, P.O.PUTHIYARA,KOZHIKODE - 673 004, REPRESENTED BY ITS MANAGING PARTNER T.D.THOMAS, AGED 76 YEARS, S/O.DEVASIA. BY ADVS.SRI.N.M.MADHU SMT.C.S.RAJANI RESPONDENT(S): ------------- 1.THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), KOZHIKODE - 673 001. 2.THE STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM - 695 001. R1 BY SRI.K.M.V.PANDALAI, SC R2 BY GOVERNMENT PLEADER SRI.BOBBY JOHN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 15821 of 2016 (C) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ----------------------- P1 : TRUE COPY OF THE NOTICE DATED 29-07-2014 ISSUED UNDER SEC. 148 OF THE INCOME TAX ACT.SEC. 148 OF THE INCOME TAX ACT.P2 : TRUE COPY OF THE NOTICE DATED 16-07-2015 ISSUED UNDER SEC. 143(2) OF THE INCOME TAX ACT.SEC. 143(2) OF THE INCOME TAX ACT. P3 : TRUE COPY OF THE LETTER DATED 22-12-2015 ISSUD BY THE FIRST RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2012-2013.FIRST RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2012-2013. P4 : TRUE COPY OF THE NOTICE DATED 22-09-2014 ISSUED UNDER SEC.143(2) OF THE INCOME TAX ACT.SEC.143(2) OF THE INCOME TAX ACT. P5 : TRUE COPY OF THE LETTER DATED 21-08-2015 ISSUED BY THEFIRST RESPONDENT.FIRST RESPONDENT. P6 : TRUE COPY OF THE LETTER DATED 22-12-2015 ISSUED BY THEFIRST RESPONDENT.FIRST RESPONDENT. P7 : TRUE COPY THE STATEMENT DATED 29-07-2015 FILED BY THE PETITIONER.PETITIONER. P8 : TRUE COPY OF THE STATEMENT DATED 08-09-2015 SUBMITTED BY THE CHARTERED ACCOUNTANT OF THE PETITIONER FIRM.BY THE CHARTERED ACCOUNTANT OF THE PETITIONER FIRM.P9 : TRUE COPY OF THE STATEMENT DATED 14-01-2016 SUBMITTED BY THE CHARTERE ACCOUNTANT OF THE PETITIONER FIRM BEFORE THE FIRST RESPONDENT.BY THE CHARTERE ACCOUNTANT OF THE PETITIONER FIRM BEFORE THE FIRST RESPONDENT. P10 : TRUE COPY OF THE STATEMENT DATED 14-01-2016 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT.THE PETITIONER BEFORE THE FIRST RESPONDENT.P11 : TRUE COPY OF THE DETAILED OBJECTION DATED 22-01-2016 FILED BY THE PETITIONER COMPANY BEFORE THE FIRST RESPONDENT.FILED BY THE PETITIONER COMPANY BEFORE THE FIRST RESPONDENT. P12 : TRUE COPY OF THE APPLICATION DATED 23-07-2015 FILED BYTHE PETITIONER BEFORE THE SUPERINTENDENT OF CENTRAL EXCISE.THE PETITIONER BEFORE THE SUPERINTENDENT OF CENTRAL EXCISE.P13 : TRUE COPY OF THE APPLICATION DATED 11-08-2015 FILED BYTHE PETITIONER BEFORE THE SUPERINTENDENT OF CENTRAL EXCISE.THE PETITIONER BEFORE THE SUPERINTENDENT OF CENTRAL EXCISE.P14 : TRUE COPY OF THE ASSESSMENT ORDER DATED 24-03-2016 IN RESPECT OF THE ASSESSMENT YEAR 2012-2013.RESPECT OF THE ASSESSMENT YEAR 2012-2013. --2-- WP(C).No. 15821 of 2016 (C) --------------------------- P15 : TRUE COPY OF THE ASSESSMENT ORDER DATED 30-03-2016 IN RESPECT OF THE ASSESSMENT YEAR 2013-2014.RESPECT OF THE ASSESSMENT YEAR 2013-2014. P16 : TRUE COPY OF THE MAHAZAR DATED 05-02-2013. RESPONDENT(S)' EXHIBITS: ----------------------- NIL //TRUE COPY// P.S. TO JUDGE mbr/ A.M. SHAFFIQUE, J. =============W.P. (C) No. 15821 of 2016=================== Dated this, the 30[th] day of May, 2016 J U D G M E N T Petitioner challenges Exts.P14 and P15 assessment orderspassed by the Income Tax Department. Petitioner submits thathe was unable to submit necessary reply as the documentswere not available. --2-- WP(C).No. 15821 of 2016 (C) --------------------------- P15 : TRUE COPY OF THE ASSESSMENT ORDER DATED 30-03-2016 IN RESPECT OF THE ASSESSMENT YEAR 2013-2014.RESPECT OF THE ASSESSMENT YEAR 2013-2014. P16 : TRUE COPY OF THE MAHAZAR DATED 05-02-2013. RESPONDENT(S)' EXHIBITS: ----------------------- NIL //TRUE COPY// P.S. TO JUDGE mbr/ A.M. SHAFFIQUE, J. =============W.P. (C) No. 15821 of 2016=================== Dated this, the 30[th] day of May, 2016 J U D G M E N T Petitioner challenges Exts.P14 and P15 assessment orderspassed by the Income Tax Department. Petitioner submits thathe was unable to submit necessary reply as the documentswere not available. 2.I do not think that the aforesaid reason can be takenas a ground to challenge the impugned orders in this writpetition. The remedy of the petitioner is to challenge the samein an appropriate appeal. When an efficacious alternate remedyis available, there is no reason why this Court should interferewith Exts.P14 and P15. Writ petition is, therefore, dismissed. Petitioner is grantedtwo weeks' time to prefer appeal against the assessmentorders. Rp30/05/2016 Sd/- A.M. SHAFFIQUE, JUDGE //True Copy//