Wp(C)/19373/2023 Of Cherupurath Mohammed Jeens v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 26 DAY OF FEBRUARY 2024 / 7TH PHALGUNA, 1945WP(C) NO. 19373 OF 2023 PETITIONER: CHERUPURATH MOHAMMED JEENS, AGED 46 YEARS S/O C.P MUHAMMED, KMC, 25/534 ALANKAR BUILDING, KOTHAMANGALAM, ERNAKULAM, PIN - 686691 BY ADVS. DIVYA RAVINDRAN JOSEPH MARKOSE (SR.)(J-383) RESPONDENTS: 1THE INCOME TAX OFFICER, WARD 1 & TPS, MAHIMA TOWER, TEMPLE ROAD, THODUPUZHA, KERALA, PIN - 685588 2ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR,E-RAMP, JAWAHARLAL STADIUM,NEW DELHI-110003, REPRESENTED BY ITS INCOME TAX OFFICEREPRESENTED BY ITS INCOME TAX OFFICE 3THE NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE,BARAKHAMBA ROAD,NEW DELHI -110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONEROF INCOME TAX (NAFAC)-110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONEROF INCOME TAX (NAFAC) 4GEOJIT COMTRADE LTD., 10TH FLOOR, GEOJIT FINANCIAL SERVICES BUILDING 34/659-P, CIVIL PIPELINE ROAD,PADIVATTOM, KOCHI-682024, REPRESENTED BY ITS CHIEF MANAGER- LEGAL.P, CIVIL PIPELINE ROAD,PADIVATTOM, KOCHI-682024, REPRESENTED BY ITS CHIEF MANAGER- LEGAL. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 26[th] day of February, 2024 The present writ petition has been filed by thepetitioner impugning Ext.P11 assessment order for theassessment year 2013-14 dated 19.05.2023 after theassessment was re-opened under Section 148 of theIncome Tax Act, 1961. 2.Learned counsel for the petitioner submits thatthe petitioner requested for adjournment of hearing byExt.P10. However, without any communication onrequest of the petitioner, the impugned order has beenpassed. 3.The assessment order would disclose that thepetitioner had filed return of his income for theassessment year 2013-14 on 31.03.2014 declaring totalincome of Rs.64,990/- and the fictitious profits incommodity trading amounting to Rs.2,46,54,850/- andthe said profit was not reflected in the return of incomefiled by the petitioner. The petitioner was issued noticeunder Section 148, after the order came to be passed WPC No 19373 of 2023 3 under Section 148A(d) on 22.07.2022 by thejurisdictional assessing officer, a notice under Section148 of the Income Tax Act, 1961, was issued to thepetitioner, requiring him to file return on re-opening ofthe case of the petitioner. The petitioner also filed writtensubmissions, which is evident from the assessment orderitself under challenge. The details of opportunities givento the petitioner are extracted in the impugned order.After considering the replies to the show cause noticesand the written submissions, the assessment orderimpugned in the present writ petition has been finalized. 4.The petitioner has the remedy of filing anappeal against the assessment order. This Court does notfind that the assessment order suffers from anyjurisdictional error or in violation of the principles of thenatural justice inasmuch as the petitioner’s writtensubmissions have been considered and all the replies tothe notices given have also been considered. Once thisCourt finds that the order is not without jurisdiction or inviolation of the principles of the natural justice or illegal WPC No 19373 of 2023 on the face of records, this Court in exercise of its limitedjurisdiction of the judicial review, cannot interfere withthe impugned order. 4.The petitioner has the remedy of filing anappeal against the assessment order. This Court does notfind that the assessment order suffers from anyjurisdictional error or in violation of the principles of thenatural justice inasmuch as the petitioner’s writtensubmissions have been considered and all the replies tothe notices given have also been considered. Once thisCourt finds that the order is not without jurisdiction or inviolation of the principles of the natural justice or illegal WPC No 19373 of 2023 on the face of records, this Court in exercise of its limitedjurisdiction of the judicial review, cannot interfere withthe impugned order. In view thereof, the present writ petition is disposedof, with liberty to the petitioner to approach theAppellate Authority against the said order, if he is soadvised. All contentions are kept open to the petitioner tobe taken in the appeal. The time spent in prosecuting thiswrit petition shall be condoned while considering theapplication for condoning the delay in filing the appeal. Ifthe petitioner files the appeal, the Appellate Authorityshall consider the appeal, expeditiously. Sd/- DINESH KUMAR SINGH JUDGE AP APPENDIX OF WP(C) 19373/2023 PETITIONER EXHIBITS Exhibit P1THE TRUE COPY OF THE NOTICE ISSUED UNDERSECTION 148A (B) OF THE ACT DATED23.05.2022 BY THE 1ST RESPONDENT.Exhibit P2THE TRUE COPY OF THE ORDER ISSUED UNDERSECTION 148A(D) OF THE ACT DATED22.07.2022.Exhibit P3THE TRUE COPY OF THE NOTICE ISSUED UNDERSECTION 148 OF THE ACT DATED 22.07.2022ISSUED BY THE 1ST RESPONDENT.Exhibit P4THE TRUE COPY OF THE RETURN FILED BY THEPETITIONER IN LIEU OF THE NOTICE UNDERSECTION 148 OF THE ACT DATED 13.08.2022.Exhibit P5THE TRUE COPY OF THE NOTICE UNDER SECTION142(1) OF THE ACT ISSUED BY THE 2NDRESPONDENT DATED 09.01.2023.Exhibit P6THE TRUE COPY OF THE REPLY 21.1.2023 FILEDBEFORETHE2NDRESPONDENTWITHACKNOWLEDGEMENT NUMBER- 929102901210123.Exhibit P7THE TRUE COPY OF THE DRAFT ASSESSMENT ORDERISSUED BY THE 2ND RESPONDENT FOR AY 2013-14DATED 26.04.2023.Exhibit P8THE TRUE COPY OF THE REPLY FILED BY THEPETITIONER DATED 1.5.2023 ALONG WITH THEACKNOWLEDGEMENT.Exhibit P9THE TRUE COPY OF THE NOTICE ISSUED BY THE2ND RESPONDENT DATED 08.05.2023 .Exhibit P10THE ADJOURNMENT REQUEST SUBMITTED BY THEPETITIONER AGAINST THE VIDEO CONFERENCEDATED 26.4.2023Exhibit P11THE TRUE COPY OF THE ASSESSMENT ORDERPASSED UNDER SECTION 147 R.W.S 144B OF THEACT DATED 19.05.2023 BY THE 2ND RESPONDENT.Exhibit P12THE TRUE COPY OF THE SCREEN SHOT OF THE E-FILING PORTAL OF THE PETITIONER, SHOWINGTHE PRESENT STATUS.Exhibit P13THE TRUE COPY OF THE LETTER ISSUED BY THE4TH RESPONDENT DATED 22.05.2022.Exhibit P14True copy of the acknowledgment of thereply filed by the petitioner to the noticedated 23.05.2022 WPC No 19373 of 2023 Exhibit P15True copy of judgement in W.P( C) No.34046/2023 of this Hon'ble Court in case ofAnna Aluminum Company (P) Ltd Vs ACIT dated3.11.2023 Exhibit P16True copy of the Assessment Order of theM/s Alankar Spices dated 23.05.2023 for AY2014-15