Wp(C)/28123/2018 Of Shamsudheen C P v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 26TH DAY OF SEPTEMBER 2018 / 4TH ASWINA,1940 WP(C).No. 28123 of 2018 PETITIONER/S: SHAMSUDHEEN C PCHAKUPURAKKAL HOUSE, ANAMANGAD P.O., PIN - 679 357,MALAPPURAM DISTRICTBY ADV. TOMSON T.EMMANUEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 28123 of 2018 JUDGMENT The petitioner, a businessman, claims to have collected about2.5 crores from friends and relatives to revive his business. But theIncome Tax authorities seized the amount as, according to them, thepetitioner could not explain the source. Later, the amount wassubjected to assessment proceedings, which culminated through theExt.P2. Now, the authorities assessed the income because thepetitioner himself conceded the amount to be income. Now, the tax,penalty, and other incidental charges deducted, there remains thebalance amount. The authority has yet to refund the amount. 2.In that context, the petitioner has submitted the Ext.P6representation before the 1[st] respondent. Seeking its early disposal,the petitioner has filed this writ petition. 3.In response to the submissions made by the petitioner'scounsel, the learned Standing Counsel agrees that the 1[st] respondentwill process the petitioner's Ext.P6 representation and will obtain the3[rd] respondent's approval in due course. Thus he assures the Courtthat the authorities will dispose of the petitioner's claim for refund at W.P.(C). No. 28123 of 2018 the earliest. Under these circumstances, without adverting to the merits, I dispose of the writ petition, holding that the 1[st] and 3[rd] respondentswill process the petitioner's Ext.P6 representation and take anappropriate decision, expeditiously, in two months, after their receiptof a copy of this judgment. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2010-11 SUBMITTED BY PETITIONER. EXHIBIT P1 A COPY OF INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BY PETITIONER. EXHIBIT P1 B COPY OF INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2012-13 SUBMITTED BY PETITIONER. EXHIBIT P1 C COPY OF INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2013-14 SUBMITTED BY PETITIONER. W.P.(C). No. 28123 of 2018 -4- EXHIBIT P1 DCOPY OF INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2014-15 SUBMITTED BY PETITIONER.ASSESSMENT YEAR 2014-15 SUBMITTED BY PETITIONER. EXHIBIT P1 ECOPY OF INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2015-16SUBMITTED BY PETITIONER.ASSESSMENT YEAR 2015-16SUBMITTED BY PETITIONER. EXHIBIT P1 FCOPY OF INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2016-17 SUBMITTED BY PETITIONER.ASSESSMENT YEAR 2016-17 SUBMITTED BY PETITIONER. EXHIBIT P2COPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2010-11U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2010-11U/S.143(3). EXHIBIT P2 ACOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2011-12U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2011-12U/S.143(3). EXHIBIT P2 BCOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2012-13U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2012-13U/S.143(3). EXHIBIT P2 CCOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2013-14U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2013-14U/S.143(3). EXHIBIT P2 DCOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2014-15U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2014-15U/S.143(3). EXHIBIT P2 ECOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2015-16U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2015-16U/S.143(3). EXHIBIT P2 F COPY OF RECTIFICATION ORDER PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2016-17. W.P.(C). No. 28123 of 2018 EXHIBIT P3 EXHIBIT P4 EXHIBIT P5 EXHIBIT P6 EXHIBIT P2 BCOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2012-13U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2012-13U/S.143(3). EXHIBIT P2 CCOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2013-14U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2013-14U/S.143(3). EXHIBIT P2 DCOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2014-15U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2014-15U/S.143(3). EXHIBIT P2 ECOPY OF ASSESSMENT ORDER PASSED BY 1STRESPONDENT FOR ASSESSMENT YEAR 2015-16U/S.143(3).RESPONDENT FOR ASSESSMENT YEAR 2015-16U/S.143(3). EXHIBIT P2 F COPY OF RECTIFICATION ORDER PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2016-17. W.P.(C). No. 28123 of 2018 EXHIBIT P3 EXHIBIT P4 EXHIBIT P5 EXHIBIT P6 COPY OF NOTICE U/S.274 OF INCOME TAX ACT ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2016-17, PROPOSING TO IMPOSE PENALTY. COPY OF PENALTY ORDER DATED 29/06/2018IMPOSED BY 1ST RESPONDENT U/S.271AAB OF INCOME TAX ACT FOR ASSESSMENT YER 2016-17. COPY OF APPEAL IN FORM NO.35 SUBMITTEDBEFORE 4TH RESPONDENT AGAINST EXT.P5 PENALTY. COPY OF LETTER DATED 12/07/2018 SUBMITTED BEFORE 1ST RESPONDENT FOR REFUND OF EXCESS AMOUNT AFTER ADJUSTING INCOME TAX PAYABLE IN EXT.P1TO P1(E).