Wp(C)/19471/2018 Of Shri S.r.senthilkumar v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940 WP(C).No. 19471 of 2018 PETITIONER(S) SHRI S.R.SENTHILKUMAR S/O.K.RANGASWAMY, AGED 45 YEARS, RESIDING PERMANENTLY AT DOOR NO.25 G, 2ND FLOOR, KALIAPPAN STREET, K.K.PUDUR, COIMBATORE-641 038, (PRESENTLY AT NO.2, SREENANDAM, LAKKIDI, KOOTTUPATHA, OTTAPPALAM, PALAKKAD DISTRICT. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SRI.R.BHASKARA KRISHNAN RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THRISSUR-680 001 CENTRAL CIRCLE, THRISSUR-680 001 2. SHRI.G.VIJAYAKUMAR, INSPECTOR, RAILWAY PROTECTION FORCE, SOUTHERN RAILWAY, PALAKKAD-678 001 3. SHRI.IMPRASAD U.MENON, ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION), PALAKKAD-678 014 4. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) 4TH FLOOR, AARYA BHANGI PINNACLE, ERNAKULAM, S.A.ROAD, KOCHI-682 020 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXT.P1 TRUE COPY OF THE PROCEEDINGS UNDER SECTION 132A OF THE ACT DATED 04.01.2014 SIGNED BY THE 3RD RESPONDENTEXT.P2 TRUE COPY OF ASSESSMENT ORDER DATED 12.05.2017 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME PASSED BY THE 1ST RESPONDENTEXT.P3 TRUE COPY OF THE REPLY DATED 12.06.2017 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENTEXT.P4 TRUE COPY OF PENALTY ORDER UNDER SECTION 271(1)(C)DATED 27.03.2018 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENTEXT.P5 TRUE COPY OF ORDER U/S 220 (2A) DATED 29.03.2018 PASSED BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.19471 of 2018 --------------------------------------------------------------- Dated this the 22[nd ]day of June, 2018 J U D G M E N T The orders impugned in the writ petition areappealable under the Income Tax Act. In the light of thesaid alternative remedy available to the petitioner, the writpetition is closed without prejudice to the right of thepetitioner to challenge the impugned orders in appeal. rsr Sd/- P.B.SURESH KUMAR JUDGE