Wp(C)/17731/2022 Of Safferullah Ellyasu Kunju v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 1 DAY OF JUNE 2022 / 11TH JYAISHTA, 1944WP(C) NO. 17731 OF 2022 PETITIONER/S: SAFFERULLAH ELLYASU KUNJUAGED 59 YEARSKARUVATTUMADOM HOUSE, PULIYOORAVANCH NORTH, KOLLAM, KERALA - 690539.BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANP.K.BIJU RESPONDENT/S: THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX ,INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI - 110001. SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court being aggrieved byExt.P6 order of penalty. 2.It appears that this Court, through Ext.P2 order, hadset aside Ext.P1 order of assessment as well as a notice issuedfor imposition of penalty for reasons indicated in that judgment.It is clear on a reading of the impugned Ext.P6 that it has beenpassed without taking note of Ext.P2 judgment of this Court. 3. Sri. Christopher Abraham, learned Standing Counselappearing for the Income Tax Department very fairly concedesthat Ext.P6 order has to be set aside on account of the fact thatthe same has been issued without taking note of Ext.P2judgment. Taking note of the submissions of the learned counselappearing for the petitioner and the learned Standing counselappearing for the Income Tax Department, Ext.P6 order is setaside, leaving it open to the Income Tax Department to initiateproceedings for imposition of penalty in accordance with law. The writ petition is disposed of as above. sd/- GOPINATH P., JUDGE WP(C) NO. 17731 OF 2022 3 APPENDIX OF WP(C) 17731/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 29.09.2021 ISSUED BY THE RESPONDENT. Exhibit P2TRUE COPY OF THE JUDGMENT DATED 5.11.2021 IN WP(C) N O. 24140 OF 2021. Exhibit P3TRUE COPY OF THE NOTICE DATED 29.09.2021 ISSUED BY THE RESPONDENT.Exhibit P4TRUE COPY OF THE REPLY DATED 21.10.2021 SUBMITTED BY THE PETITIONER.Exhibit P5TRUE COPY OF ACKNOWLEDGEMENT OF SERVICE OF THE REPLY. Exhibit P6TRUE COPY OF THE ORDER DATED 15.03.2022 ISSUED BY THE RESPONDENT.