Wp(C)/18082/2022 Of Merina Sabu v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 6 DAY OF JUNE 2022 / 16TH JYAISHTA, 1944WP(C) NO. 18082 OF 2022 PETITIONER/S: MERINA SABUAGED 42 YEARSKONDOOR HOUSEPRAYAR, PANDANAD NORTH PO CHENGANNUR, ALAPPUZHA , PIN - 689124BY ADVS.R.JAIKRISHNANARAYANI HARIKRISHNANANISH P.C.S.ARUN SHANKAR RESPONDENT/S: 1INCOME TAX OFFICER WARD - 2OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, INCOME TAX OFFICE, BEACH ROAD PO, ALAPPUZHA, PIN - 6880012PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXOFFICE OF PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXC.R. BUILDING, I.S. PRESS ROAD, ERNAKULAM NORTH P.OKOCHI , PIN - 682018 SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18082 OF 2022 2 JUDGMENT Petitioner has approached this Court being aggrieved by thedecision to proceed against the petitioner under Section 148 of theIncome Tax Act (for re-assessment), without considering the replysubmitted by the petitioner. 2.When this matter is taken up for consideration today, it isthe submission of the learned Standing counsel appearing for therespondents that the reply could not be considered on account ofsome technical error and authorities are not averse to the matterbeing reconsidered on orders of this Court. 3.Taking note of the submission of the learned StandingCounsel for the respondents, Exts.P7 order and Ext.P8 notice willstand quashed, with a direction to the competent among therespondents to take fresh decision after considering the replysubmitted by the petitioner and after affording an opportunity ofhearing to the petitioner. A decision shall be taken as above, withinone month from the date of receipt of a certified copy of thisjudgment. I make it clear that I have not expressed any opinion onthe merits of the matter. The writ petition is accordingly allowed as above. ajt sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 18082/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148A OF THE INCOME TAX ACT DATED 24.3.2022 Exhibit P2TRUE COPY OF THE REPLY ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 9.4.2022PETITIONER TO THE 1ST RESPONDENT DATED 9.4.2022 Exhibit P3TRUE COPY OF THE ORDER OF ADJOURNMENT ISSUED BY THE 1ST RESPONDENT DATED 13.4.2022BY THE 1ST RESPONDENT DATED 13.4.2022 Exhibit P4TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 22.4.2022 PETITIONER TO THE 1ST RESPONDENT DATED 22.4.2022 Exhibit P5TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT FROMTHE ONLINE PORTAL DATED NILTHE ONLINE PORTAL DATED NIL Exhibit P6TRUE COPY OF THE SCREENSHOT OF THE ONLINE PORTAL DATED NILPORTAL DATED NIL Exhibit P7TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT UNDER CLAUSE (D) OF SECTION 148A OF THE INCOME TAX ACT DATED 20.5.2022RESPONDENT UNDER CLAUSE (D) OF SECTION 148A OF THE INCOME TAX ACT DATED 20.5.2022 Exhibit P8TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148 OF THE INCOME TAX ACT DATED 20.5.2022RESPONDENT UNDER SECTION 148 OF THE INCOME TAX ACT DATED 20.5.2022 Exhibit P9TRUE COPY OF THE INTERIM ORDER ISSUED BY THISHON'BLE COURT IN WP (C) 15561/2022 DATED 10.5.2022HON'BLE COURT IN WP (C) 15561/2022 DATED 10.5.2022