Wp(C)/2339/2024 Of Jibu John v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 23 DAY OF JANUARY 2024 / 3RD MAGHA, 1945 WP(C) NO. 2339 OF 2024 PETITIONER: JIBU JOHN,MURUPPEL VEEDU PARANTHAL, PATHANAMTHITTA, PIN – 689518. BY ADVS. SRI. K. S. HARIHARAN NAIR SRI. C. SAJU DAVID SMT. HARIMA HARIHARAN SMT. G. REMADEVI SRI. RAJATH R. NATH SRI. DHEERAJ SASIDHARAN RESPONDENTS: 1INCOME TAX OFFICER,WARD - 1(2), PUSHKARA HOUSE, NH - 37, NUTUN GOAN P. O., MOHANAGHAT, DIBRUGARH, ASSAM, PIN – 786008.WARD - 1(2), PUSHKARA HOUSE, NH - 37, NUTUN GOAN P. O., MOHANAGHAT, DIBRUGARH, ASSAM, PIN – 786008. 2PRINCIPAL COMMISSIONER OF INCOME TAX,OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX , AAYAKAR BHAVAN, MAHATMA GANDHI ROAD, SHILLONG, MEGHALAYA, PIN – 793001.3INCOME TAX OFFICER,WARD 2, OFFICE OF ADDITIONAL CIT, THIRUVALLA RANGE, TK ROAD, THIRUVALLA, KERALA, PIN – 689101. 4DEPUTY COMMISSIONER OF INCOME TAX,INTERNATIONAL TAXATION, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, KERALA, PIN – 695003.INTERNATIONAL TAXATION, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, KERALA, PIN – 695003. 5ASSISTANT COMMISSIONER OF INCOME TAX (HQ) & SECRETARY, DISPUTE RESOLUTION PANEL - 2, 'A' WING, 4TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BENGALURU, PIN – 560034.DISPUTE RESOLUTION PANEL - 2, 'A' WING, 4TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BENGALURU, PIN – 560034. BY ADVS. SRI. P. G. JAYASHANKAR - SC SRI. KEERTHIVAS GIRI - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 2339 of 2024 ------------------------- Dated this the 23[rd] day of January, 2024 JUDGMENT 1.The present writ petition has been filed impugning Exhibit P-12assessment order in respect of the assessment year 2015-16 underSection 147 read with Section 144C(13) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’ for short). 2.The petitioner is non Non Resident Indian living in United ArabEmirates. He did not file return of his income for the assessment year2015-16. Information through Insight portal was received for theassessment year which would disclose hat the petitioner had transactionsof Rs. 60,08,932/- in the financial year 2014-15 relevant to the assessmentyear 2015-16. 3.A notice under Section 148 of the Act was was issued on 31.03.2022by the jurisdictional ITO and, thereafter, notice under 144A(d) waspassed. The assessing authority was of the opinion that the income ofthe petitioner has escaped assessment in the relevant year and,therefore, it was a fit case for reopening the assessment. Thus, theincome which escaped assessment according to the assessing authority isRs. 92,63,390/-. This amount is over the threshold limit of Rs. 50,00,000/- as provided under Section 149 of the Act. 4.The learned Counsel for the petitioner submits that afterassessment the income has come only Rs. 20,29,690/- which had escapedassessment in the relevant year and, therefore, the jurisdictional ITO didnot have any jurisdiction to proceed with reopening of the assessment. 5.I find the submission not tenable. It is not the final assessmentorder which is looked at. But in the estimation of the assessing authority,the threshold income is more than Rs. 50,00,000/- which has escapedassessment, and, therefore, reopened the assessment. Therefore, I findno substance in this writ petition, which is hereby dismissed. 6.The petitioner has filed rectification application in Exhibit P-13. Theassessing authority is directed to consider and pass order on therectification application expeditiously. 7. The petitioner, however, may challenge the assessment order 5.I find the submission not tenable. It is not the final assessmentorder which is looked at. But in the estimation of the assessing authority,the threshold income is more than Rs. 50,00,000/- which has escapedassessment, and, therefore, reopened the assessment. Therefore, I findno substance in this writ petition, which is hereby dismissed. 6.The petitioner has filed rectification application in Exhibit P-13. Theassessing authority is directed to consider and pass order on therectification application expeditiously. 7. The petitioner, however, may challenge the assessment order before the appellate authority and if the appeal is filed against the saidassessment order, the appellate authority will consider the appeal inaccordance with the law without being prejudice to any of theobservations made herein above. Svn Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 2339/2024 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 15-03-2022 ISSUED BY THE 1ST RESPONDENTBY THE 1ST RESPONDENT EXHIBIT P2COPY OF THE NOTICE DATED 23-03-2022 ISSUED BY THE 1ST RESPONDENTBY THE 1ST RESPONDENT EXHIBIT P3COPY OF THE REPLY DATED 29-03-2022 SUBMITTED BY THE PETITIONER AGAINST EXT. P2 EXHIBIT P4COPY OF ACKNOWLEDGMENT FROM THE INCOME TAX WEB PORTAL FOR SUBMISSION OF EXT. P3WEB PORTAL FOR SUBMISSION OF EXT. P3 EXHIBIT P5COPY OF THE ORDER DATED 31-03-2022 ISSUED BY THE 1ST RESPONDENTBY THE 1ST RESPONDENT EXHIBIT P6 COPY OF THE NOTICE UNDER SECTION 148 DATED 31-03-2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7COPY OF THE ORDER DATED 14-12-2022 ISSUED BY THE 2ND RESPONDENTBY THE 2ND RESPONDENT EXHIBIT P8 COPY OF THE LETTER DATED 19-12-2022 ISSUED BY THE 3RD RESPONDENTBY THE 3RD RESPONDENT EXHIBIT P9COPY OF THE NOTICE UNDER SECTION 143(2) DATED 06-03-2023 ISSUED BY THE 4TH RESPONDENTDATED 06-03-2023 ISSUED BY THE 4TH RESPONDENT EXHIBIT P10 COPY OF THE DRAFT ASSESSMENT ORDER DATED 16-03-2023 ISSUED BY 4TH RESPONDENT16-03-2023 ISSUED BY 4TH RESPONDENT EXHIBIT P11COPY OF THE DIRECTIONS DATED 31-10-2023 ISSUED BY THE 5TH RESPONDENTISSUED BY THE 5TH RESPONDENT EXHIBIT P12COPY OF THE ASSESSMENT ORDER DATED 28-11-2023 ISSUED BY THE 4TH RESPONDENT2023 ISSUED BY THE 4TH RESPONDENT EXHIBIT P13COPY OF THE RECTIFICATION PETITION DATED 28-12-2023 FILED BY THE PETITIONER AGAINST EXT. P1228-12-2023 FILED BY THE PETITIONER AGAINST EXT. P12 EXHIBIT P14COPY OF THE JUDGMENT DATED 07-12-2023 OF THE HON'BLE KARNATAKA HIGH COURT IN PRAMILAMAHADEV TADKASE VS. THE INCOME TAX OFFICER & OTHERS (WRIT PETITION NO. 18407 OF 2023)THE HON'BLE KARNATAKA HIGH COURT IN PRAMILAMAHADEV TADKASE VS. THE INCOME TAX OFFICER & OTHERS (WRIT PETITION NO. 18407 OF 2023) EXHIBIT P15COPY OF THE JUDGMENT DATED 10-11-2023 OF THE HON'BLE DELHI HIGH COURT IN GANESH DASSKHANNA VS. INCOME TAX OFFICER AND ANR (W.P.(C) 11527/2022 & CM APPL. 34097/2022 AND CONNECTED CASES)