Wp(C)/32897/2022 Of Lulu Bahauddin v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18 DAY OF MARCH 2024 / 28TH PHALGUNA, 1945WP(C) NO. 32897 OF 2022 PETITIONER: LULU BAHAUDDIN,AGED 59 YEARS, D/O.K.M.BAHAUDDIN, PALIAKARAKADU HOUSE, NARAKATHANI P.O., PURAMATTOM DESOM, PATHANAMTHITTA-689544 CURRENTLY RESIDING AT: ASHYANA, HARITHA ROAD, VENNALA P.O, ERNAKULAM, PIN – 682 028.BY ADVS.M.P.SHAMEEM AHAMEDAKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,DCIT CIRCLE INTERNATIONAL TAXATION, TRIVANDRUM, PIN – 695 003.2DISPUTE RESOLUTION PANEL -2,BENGALURU, A WING 4TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BENGALURU, PIN – 560 034.3UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110 001.BY ADVS.G.KEERTHIVASKARTHIK S.A., CGCP.G.JAYASHANKARG. KEERTHIVAS-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- WP(C) No.32897 of 2022 ------------------------- Dated this the 18[th] day of March, 2024 JUDGMENT 1.The present writ petition has been filed by the petitioner is is anassessee under the provisions of the Income Tax Act, 1961 and the Rulesmade thereunder. Challenge in the writ petition is against Exhibit P-10assessment order passed under Section 143 (3) read with Section 144 C (13)of the Income Tax Act. 2.After some arguments, the learned Counsel for the petitioner submitsthat he would like to withdraw the writ petition and approach the statutoryappellate authority against the said assessment order. 3.Considering the above submission of the learned Counsel for thepetitioner, this writ petition is hereby dismissed as withdrawn with the aboveliberty as prayed for. The time spent in prosecuting the writ petition shall beexcluded from the limitation provided for filing the appeal before thestatutory authority against the assessment order impugned in this writpetition. Sd/-DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 32897/2022 PETITIONER’S EXHIBITS Exhibit P1COPY OF THE ACKNOWLEDGEMENT FOR THE INCOMETAX RETURN FILED IN FORM ITR-V FOR THE AY2019-20.TAX RETURN FILED IN FORM ITR-V FOR THE AY2019-20. Exhibit P2COPY OF THE NOTICE ISSUED U/S 142(1) DATED15.07.2021.15.07.2021. Exhibit P3COPY OF THE NOTICE ISSUED U/S 142(1) DATED10.08.2021.10.08.2021. Exhibit P4COPY OF THE REPLY DATED 10.08.2021 ALONGWITH THE E-PROCEEDINGS ACKNOWLEDGMENT.WITH THE E-PROCEEDINGS ACKNOWLEDGMENT. Exhibit P5COPY OF THE DRAFT ORDER DATED 30.09.2021ISSUED U/S 144C OF THE ACT.ISSUED U/S 144C OF THE ACT. Exhibit P6COPY OF THE OBJECTIONS FILED BEFORE THEDISPUTE RESOLUTION PANEL.DISPUTE RESOLUTION PANEL. Exhibit P7COPY OF THE POSTAL RECEIPTS FOR SENDINGTHE OBJECTIONS TO THE DISPUTE RESOLUTIONPANEL AND TO THE ASSESSING OFFICER.THE OBJECTIONS TO THE DISPUTE RESOLUTIONPANEL AND TO THE ASSESSING OFFICER. Exhibit P8COPY OF THE HEARING NOTICE DATED04.03.2022 ISSUED U/S 144C (11) OF THEACT.04.03.2022 ISSUED U/S 144C (11) OF THEACT. Exhibit P9COPY OF THE ORDER DATED 22.06.2022 ISSUEDU/S 144C BY THE DISPUTE RESOLUTION PANEL.U/S 144C BY THE DISPUTE RESOLUTION PANEL. Exhibit P10COPY OF THE ASSESSMENT ORDER DATED14.07.2022 PASSED BY THE 1ST RESPONDENTALONG WITH THE COMPUTATION SHEET.14.07.2022 PASSED BY THE 1ST RESPONDENTALONG WITH THE COMPUTATION SHEET.