Wp(C)/19429/2024 Of Sahadulla Kalakappara v. The Income Tax Officer

PETITIONER: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 31 DAY OF MAY 2024 / 10TH JYAISHTA, 1946 WP(C) NO. 19429 OF 2024 SAHADULLA KALAKAPPARAAGED 44 YEARSKALAKAPPARA HOUSE, PONNIYAKKURSSI PO, PERINTHALMANNA, MALAPPURAM, PIN – 679 322. BY ADVS. R.SREEJITHK.KRISHNAACHYUTH MENONPADMANATHAN K.V. RESPONDENTS: 1THE INCOME TAX OFFICERWARD-1, KALPETTA, SULTAN BATHERY ROAD, KAINATTY, KALPETTA WAYANAD, PIN – 673 122.WARD-1, KALPETTA, SULTAN BATHERY ROAD, KAINATTY, KALPETTA WAYANAD, PIN – 673 122. 2THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI., PIN – 110 001.TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI., PIN – 110 001. 3ASSESSMENT UNITINCOME TAX DEPARTMENT, DELHI , REPRESENTED BY THE INCOME TAXOFFICER, PIN – 100 001. 4NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, NEW DELHI, REPRESENTED BY COMMISSIONER OF INCOME TAX (APPEALS ( SOUGHT TO BE IMPLEADED ) BY ADV ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: : 2 : JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961. Aggrieved by Ext.P17 order of assessment forthe year 2016-17 passed under Section 147 of the IncomeTax Act, 1961, the petitioner has filed this writ petition.Various grounds have been raised in the writ petitionchallenging Ext.P17. 2.It is submitted by the learned counsel for thepetitioner that the petitioner has already preferred anappeal under Section 246A of the Income Tax Act againstExt.P17 order before the additional 4[th] respondent. Thepetitioner has produce the copy of the appeal as Ext.P18.The limited prayer of the petitioner at this stage is for aconsideration of Ext.P18 appeal by the additional 4[th]respondent. : 3 : 3.Heard the learned Counsel for the petitioner and Sri. P.G. Jayashankar, the learned Standing Counsel,for respondents. Since Ext.P18 is a statutory appeal, there will be a direction to the additional 4[th] respondent to considerExt.P18 appeal in accordance with law, as expeditiouslyas possible, at any rate, within a period of three monthsfrom the date of receipt of a copy of this judgment. Till disposal of the appeal, there shall not be anyrecovery steps against the petitioner pursuant to Ext.P17. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE : 4 : APPENDIX OF WP(C) 19429/2024 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTDTD. 10-03-2023.DTD. 10-03-2023. EXHIBIT P2COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FORTHE YEAR 2016-17 DTD. 22-03-2023.THE YEAR 2016-17 DTD. 22-03-2023. EXHIBIT P3COPY OF NOTICE ISSUED BY THE 1ST RESPODNENTDTD. 22-03-2023.DTD. 22-03-2023. EXHIBIT P4COPY OF INTIMATION ISSUED BY THE 2NDRESPONDENT DTD. 17-08-2023.RESPONDENT DTD. 17-08-2023. EXHIBIT P5COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 15-09-2023.DTD. 15-09-2023. EXHIBIT P6COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 26-10-2023.DTD. 26-10-2023. EXHIBIT P7COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RDRESPONDENT DTD. 07-11-2023.RESPONDENT DTD. 07-11-2023. EXHIBIT P8COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RDRESPONDENT DTD. 07-12-2023.RESPONDENT DTD. 07-12-2023. EXHIBIT P9COPY OF RESPONSE ACKNOWLEDGMENT ISSUED BY THEDEPARTMENT AGAINST REPLY FILED BY THEPETITIONER DTD. 14-12-2023.DEPARTMENT AGAINST REPLY FILED BY THEPETITIONER DTD. 14-12-2023. EXHIBIT P10COPY OF NOTICE ISSUED BY THE 3RD RESPODNENTDTD. 03-01-2024.DTD. 03-01-2024. EXHIBIT P11COPY OF RETURN OF INCOME FILED BY THEPETITIONER DTD. 04-01-2024.PETITIONER DTD. 04-01-2024. EXHIBIT P12COPY OF REPLY FILED BY THE PETITIONER DTD. 07-01-2024.2024. EXHIBIT P13COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 11-01-2024.DTD. 11-01-2024. : 5 : EXHIBIT P14 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 18-01-2024. EXHIBIT P15 EXHIBIT P8COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RDRESPONDENT DTD. 07-12-2023.RESPONDENT DTD. 07-12-2023. EXHIBIT P9COPY OF RESPONSE ACKNOWLEDGMENT ISSUED BY THEDEPARTMENT AGAINST REPLY FILED BY THEPETITIONER DTD. 14-12-2023.DEPARTMENT AGAINST REPLY FILED BY THEPETITIONER DTD. 14-12-2023. EXHIBIT P10COPY OF NOTICE ISSUED BY THE 3RD RESPODNENTDTD. 03-01-2024.DTD. 03-01-2024. EXHIBIT P11COPY OF RETURN OF INCOME FILED BY THEPETITIONER DTD. 04-01-2024.PETITIONER DTD. 04-01-2024. EXHIBIT P12COPY OF REPLY FILED BY THE PETITIONER DTD. 07-01-2024.2024. EXHIBIT P13COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 11-01-2024.DTD. 11-01-2024. : 5 : EXHIBIT P14 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 18-01-2024. EXHIBIT P15 COPY OF RESPONSE ACKNOWLEDGEMENT ISSUED BYTHE DEPARTMENT AGAINST REPLY FILED BY THEPETITIONER DTD 24-01-2024. EXHIBIT P16COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RDRESPONDENT DTD. 11-03-2024. EXHIBIT P17COPY OF ASSESSMENT ORDER ISSUED BY THE 3RDRESPONDENT FOR THE YEAR 2016-17 DTD. 16-03-2024. EXHIBIT P18COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE NATIONAL FACELESS APPEAL CENTRE, NEW DELHIDTD. 11-04-2024.