Wp(C)/25369/2023 Of Mathai Moolechalil Varkey v. The Income Tax Officer, Ward-3, Kannur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 28 DAY OF NOVEMBER 2023/7TH AGRAHAYANA, 1945 WP(C) NO. 25369 OF 2023 PETITIONER: MATHAI MOOLECHALIL VARKEYAGED 65 YEARS2/288, MOOLECHALIL HOUSE, KANICHAR P.O, KELAKAM, THALASSERY, KANNUR, PIN – 670674 BY ADV S.ARUN RAJ RESPONDENTS: 1THE INCOME TAX OFFICER, WARD-3, KANNURAAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA P.O, PIN – 670006 2ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OFINCOME TAX/INCOME TAX OFFICERASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110003 3THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673001 BY SRI. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 28.11.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: W.P.(C.) No.25369/2023 JUDGMENT After arguing for sometime, the learned counsel for thepetitioner submitted that he would like to withdraw this writ petitionto approach the Appellate Authority under the provisions of theIncome Tax Act, 1961 against the assessment order dated17.03.2023 issued under Section 147 read with Section 144B of theIncome Tax Act for the Assessment Year 2018-19. The learnedStanding Counsel for the respondents does not have any objection tothe said prayer of the petitioner. Considering the aforesaid prayer, the writ petition is dismissedas withdrawn with liberty of the petitioner to approach the AppellateAuthority against the impugned assessment order dated 17.03.2023within a period of fifteen days from today. If the petitioner is filingthe appeal within a period of fifteen days from today the AppellateAuthority should proceed with the appeal on merits. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX PETITIONER EXHIBITS EXHIBIT P1THE TRUE COPY OF THE NOTICE DATED 18-3-2022 ISSUED UNDER SECTION 148A (B) OF THEIT ACT FOR THE AY 2018-19 OF THE 1ST RESPONDENT EXHIBIT P2A TRUE COPY OF THE ORDER DATED 30-3-2022 OF THE 1ST RESPONDENT U/S 148A (D) OF THEACT FOR THE AY 2018-19OF THE 1ST RESPONDENT U/S 148A (D) OF THEACT FOR THE AY 2018-19 EXHIBIT P3A TRUE COPY OF THE NOTICE DATED 30-3-2022OF THE 1ST RESPONDENT U/S 148 OF THE ACT FOR THE AY 2018-19OF THE 1ST RESPONDENT U/S 148 OF THE ACT FOR THE AY 2018-19 EXHIBIT P4A TRUE COPY OF THE NOTICE DATED 24-1-2023UNDER SECTION 142(1) OF THE IT ACT ISSUEDBY THE 2ND RESPONDENTUNDER SECTION 142(1) OF THE IT ACT ISSUEDBY THE 2ND RESPONDENT EXHIBIT P5A TRUE COPY OF THE NOTICE DATED 28-2-2023UNDER SECTION 142(1) OF THE IT ACT ISSUEDBY THE 2ND RESPONDENTUNDER SECTION 142(1) OF THE IT ACT ISSUEDBY THE 2ND RESPONDENT EXHIBIT P6 A TRUE COPY OF THE SHOW NOTICE DATED 5-3-2023 ISSUED BY THE 2ND RESPONDENT2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7A TRUE COPY OF THE SHOW CAUSE NOTICE DATED 10-3- 2023 UNDER SECTION 144 OF THEIT ACT ISSUED BY THE 2ND RESPONDENTDATED 10-3- 2023 UNDER SECTION 144 OF THEIT ACT ISSUED BY THE 2ND RESPONDENT EXHIBIT P8 A TRUE COPY OF THE ASSESSMENT ORDER DATED17-3-2023 PASSED U/S 147 R.W.S 144B OF THE ACT BY THE 2ND RESPONDENT FOR THE AY 2018-1917-3-2023 PASSED U/S 147 R.W.S 144B OF THE ACT BY THE 2ND RESPONDENT FOR THE AY 2018-19 EXHIBIT P9A TRUE COPY OF THE JUDGMENT DATED 12-5-2022 IN WP(C) NO. 7385 OF 2022 PASSED BY THE HIGH COURT OF DELHI2022 IN WP(C) NO. 7385 OF 2022 PASSED BY THE HIGH COURT OF DELHI EXHIBIT P10A TRUE COPY OF THE JUDGMENT DATED 20-9-2022 IN WRIT PETITION NO. 2154 OF 2022 PASSED BY THE HIGH COURT OF MUMBAI2022 IN WRIT PETITION NO. 2154 OF 2022 PASSED BY THE HIGH COURT OF MUMBAI