Wp(C)/20190/2022 Of P.m. Azeez v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 26 DAY OF JULY 2023 / 4TH SRAVANA, 1945 WP(C) NO. 20190 OF 2022 PETITIONER/S: P.M. AZEEZ,AGED 68 YEARS PADINJARECHALIL HOUSE, KAVUMKARA, MUVATTUPUZHA, PIN-686 673.BY ADVS.K.S.HARIHARAN NAIRHARIMA HARIHARANRAJATH R NATHG.REMADEVI RESPONDENT/S: 1INCOME TAX OFFICER,WARD 1 & TPS, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA, PIN-685 584.WARD 1 & TPS, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA, PIN-685 584. 2ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOMET TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN-110 001.BY SC SRI.CHRISTOPHER ABRAHAMTAX/INCOMET TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN-110 001.BY SC SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The present writ petition has been filing seeking thefollowing reliefs: (i)issue a writ of mandamus or other appropriate writ or orders direction setting aside Ext.P1 and P7 orders; (ii)issue a writ of mandamus or other appropriatewrit or orders directing the 1[st] respondent topass a fresh rectified order after providing thepetitioner an effective opportunity of hearing;writ or orders directing the 1[st] respondent topass a fresh rectified order after providing thepetitioner an effective opportunity of hearing; (iii) issue a writ of mandamus or other appropriatewrit or orders directing the respondents or anyother person acting on their behalf not toenforce the demand as per Ext.P1 order;writ or orders directing the respondents or anyother person acting on their behalf not toenforce the demand as per Ext.P1 order; (iv) declare Section 144B of the Income Tax Act,1961 and the Faceless Assessment Schemebrought into effect under the same to beconstitutionally invalid in so far as they violatethe provisions of the Constitution of India1961 and the Faceless Assessment Schemebrought into effect under the same to beconstitutionally invalid in so far as they violatethe provisions of the Constitution of India 2.Admittedly, there is equally efficacious alternateremedy available under the Income Tax Act itself for theassessee - the writ petitioner. This Court would not like toentertain writ petition against the assessment order or theorder passed on the application for rectification underSection 154 of the Income Tax Act. 3.In view of the above, the present writ petition isdismissed with liberty to the petitioner to approach theappellate authority under the Income Tax Act against theassessment order and the order passed on the applicationunder Section 154 of the Income Tax Act, 1961. If thepetitioner approaches the appellate authority within 30 daysfrom today by filing appeal under the Income Tax Act, theappeal shall be decided on merit in accordance with law. In view of the above, the present writ petition is Shg Sd/- DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 20190/2022