Wp(C)/31829/2006 Of M/S.variety Gift Land v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR THURSDAY, THE 30TH NOVEMBER 2006 / 9TH AGRAHAYANA 1928 WP(C).No. 31829 of 2006(L) -------------------------- PETITIONER: ------------------ M/S.VARIETY GIFT LAND, ANDAMUKKAM, KOLLAM, REPRSENTED BY ITS PARTNER, MR.K.I.GEORGE. BY ADV. SRI.ANTONY DOMINIC SRI.A.M.SHAFFIQUE SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: ---------------------- 1. INCOME TAX OFFICER, WARD-4, KOLLAM RANGE, KOLLAM. 2. UNION OF INDIA, REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI-4. BY ADV.GEORGE K.GEORGE, SC FOR IT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR, J. -----------------W.P.(C).NO.31829 of 2006-L-----------------------------Dated this the 30[th] day of November, 2006---------------------------------------JUDGMENT---------- The petitioner was an assessee, under the Income Tax Act. Itsassessment for the years 2001-2002, and 2003-2004 was completedunder Sec.143(1) of the Income Tax Act. While so, it was served withnotices proposing to re-open the assessment for those years. Thepetitioner submitted a representation, praying to furnish the groundsfor re-opening the assessment. It has been served with Ext.P2communication containing the grounds for the proposed re-opening ofassessment. The petitioner submits, the grounds taken therein are nogrounds in the eye of law for re-opening. But, against Ext.P2, thepetitioner has got a right of revision and the respondents will pass aspeaking order therein. Only thereafter, the first respondent shall takefurther steps. In view of the above position, the challenge against Ext.P2 ispremature. Accordingly, the writ petition is closed without prejudice tothe contentions of the petitioner and its right to object Ext.P2. K.BALAKRISHNAN NAIR,JUDGE.