Wp(C)/26215/2021 Of Aleyamma Jacob v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN THURSDAY, THE 25 DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943WP(C) NO. 26215 OF 2021 PETITIONER: ALEYAMMA JACOB, AGED 83 YEARSNECHUPADAM HOUSE, KADAYIRUPPU, KOLENCHERY, ERNAKULAM DISTRICT, COCHIN - 682 311. BY ADVS.SRI. JOSEPH MARKOSE (SR.)SRI. ABRAHAM MARKOSSRI. ABRAHAM JOSEPH MARKOSSRI. ISAAC THOMASSRI. P.G. CHANDAPILLAI ABRAHAMSRI. ALEXANDER JOSEPH MARKOSSRI. SHARAD JOSEPH KODIANTHARA RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE - 1, CIRCLE - 1, ALUVA - 683 101. 2COMMISSIONER OF INCOME TAX,KOCHI – 682 018.KOCHI – 682 018. 3DEPUTY COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTRE, BANGALORE - 560 500.CENTRALISED PROCESSING CENTRE, BANGALORE - 560 500. 4THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001. SRI. CHRISTOPHER ABRAHAM – SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an assessee under the provisions of the Income Tax Act, 1961 (for short 'the IT Act') has filed IncomeTax Returns for the assessment year 2017-2018 and paid alladmitted taxes. The 3rd respondent by Ext.P4 issued underSection 143(1)(a) of the IT Act proposed an adjustment ofRs.3,32,01,658/- as an incorrect claim for the reason theamount entered in Schedule SI are inconsistent with thecorresponding amount entered in Schedule CG/Schedule OS.pursuant thereto, Ext.P6 intimation under Section 143(1) wasissued making the adjustment as proposed in Ext.P4. 2. Contending that this is in violation of principles of Natural Justice, the petitioner filed Ext.P7 RectificationPetition. However, by Ext.P8, the same was rejected withouthearing the petitioner. The petitioner therefore, filed Ext.P9Rectification Petition which is pending before the 1[st]respondent. The limited prayer of the petitioner at this stageis for a direction to consider Ext.P9 Rectification Petition, atthe earliest. 3. Heard Sri.Joseph Markose, the learned Senior Counsel for the petitioner assisted by Sri.Abraham JosephMarkos and also Sri.Christopher Abraham, the learnedStanding Counsel for the 1[st] respondent. Having regard to the facts and circumstances of the case, there will be a direction to the 1[st] respondent toconsider Ext.P9 Rectification Petition, after hearing thepetitioner, within a period of two months from the date ofreceipt of a copy of the judgment. Till such time the ordersas above are passed, there will be a stay of recovery of theamounts demanded under Exts.P6 and P8. The writ petition is disposed of with the above direction. SPR Sd/- MURALI PURUSHOTHAMAN JUDGE APPENDIX '-PETITIONERS EXHIBITS: EXHIBIT P1TRUE COPY OF THE RETURN ACKNOWLEDGEMENT DATED 30.07.2017 FOR ASSESSMENT YEAR 2017-18.DATED 30.07.2017 FOR ASSESSMENT YEAR 2017-18. EXHIBIT P2TRUE COPY OF THE RETURN FORM FOR ASSESSMENT YEAR 2017-18.ASSESSMENT YEAR 2017-18. EXHIBIT P3TRUE COPY OF THE COMPUTATION OF INCOME FOR ASSESSMENT YEAR 2017-18.FOR ASSESSMENT YEAR 2017-18. EXHIBIT P4TRUE COPY OF THE COMMUNICATION DATED 10.08.2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) (a) OF THE INCOME TAX ACT, 1961.10.08.2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) (a) OF THE INCOME TAX ACT, 1961. EXHIBIT P5TRUE COPY OF THE OBJECTIONS DATED 11.03.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.11.03.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P6TRUE COPY OF THE INTIMATION DATED 28.03.2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961.28.03.2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961. EXHIBIT P3TRUE COPY OF THE COMPUTATION OF INCOME FOR ASSESSMENT YEAR 2017-18.FOR ASSESSMENT YEAR 2017-18. EXHIBIT P4TRUE COPY OF THE COMMUNICATION DATED 10.08.2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) (a) OF THE INCOME TAX ACT, 1961.10.08.2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) (a) OF THE INCOME TAX ACT, 1961. EXHIBIT P5TRUE COPY OF THE OBJECTIONS DATED 11.03.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.11.03.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P6TRUE COPY OF THE INTIMATION DATED 28.03.2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961.28.03.2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961. EXHIBIT P7TRUE COPY OF THE RECTIFICATION PETITION DATED 11.04.2019 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT, 1961.DATED 11.04.2019 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT, 1961. EXHIBIT P8TRUE COPY OF THE COMMUNICATION DATED 28.06.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.28.06.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P9TRUE COPY OF THE RECTIFICATION PETITION DATED 02.02.2020 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT.DATED 02.02.2020 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXHIBIT P10TRUE COPY OF THE COMMUNICATION DATED 13.02.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.13.02.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P11TRUE COPY OF THE REPLY DATED 13.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENTS'S EXHIBITS:- NIL.