Wp(C)/35950/2015 Of P.i.shajahan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF NOVEMBER 2015/6TH AGRAHAYANA, 1937 WP(C).No. 35950 of 2015 (P) --------------------------------------- PETITIONER: ------------------ P.I.SHAJAHAN, AGED 39 YEARS, S/O.ISMAIL, DOOR NO 16F, D D PALTINUM PLANET, KATHRIKADAVU, KOCHI , PIN 682017. BY ADV. SRI.P.A.ABDUL JABBAR RESPONDENTS: ----------------------- 1. THE INCOME TAX OFFICER, NON CORPORATE, WARD NO 2(3), KOCHI, PIN 682018. NON CORPORATE, WARD NO 2(3), KOCHI, PIN 682018. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, NON CORPORATE RANGE 2, C R BUILDING, I S PRESS ROAD, KOCHI, PIN 682018. NON CORPORATE RANGE 2, C R BUILDING, I S PRESS ROAD, KOCHI, PIN 682018. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 35950 of 2015 (P) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:-TRUE COPY OF THE NOTICE ISSUED BY IST RESPONDENT TO THE PETITIONERPETITIONER P2:-TRUE COPY OF THE NOTICE ISSUED BY IST RESPONDENT TO THE PETITIONERPETITIONER P3:-TRUE COPY OF THE REQUEST SUBMITTED BY THE MOTHER OF THE PETITIONER TO THE IST RESPONDENTPETITIONER TO THE IST RESPONDENT P4:-TRUE COPY OF THE NOTICE ISSUED BY IST RESPONDENT TO THE PETITIONERPETITIONER P5:-TRUE COPY OF THE PRE ASSESSMENT NOTICE ISSUED BY IST RESPONDENTTO THE PETITIONERTO THE PETITIONER P6:-TRUE COPY OF HTE ASSESSMENT ORDER P7:-TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE IST RESPONDENT P8:-TRUE COPY OF THE APPLICATION FOR ENCUMBRANCE CERTIFICATE P9:-TRUE COPY OF THE APPLICATION FOR ENCUMBRANCE CERTIFICATEP10:-TRUE COPY OF THE RECEIPT ISSUED BY ALATHOOR S R OP11:-TRUE COPY OF THE NOTICE BY THE IST RESPONDENT TO THE PETITIONERP12:-TRUE COPY OF THE REPLY OF THE PETITIONER TO THE EXT P11 NOTICEP10:-TRUE COPY OF THE RECEIPT ISSUED BY ALATHOOR S R OP11:-TRUE COPY OF THE NOTICE BY THE IST RESPONDENT TO THE PETITIONERP12:-TRUE COPY OF THE REPLY OF THE PETITIONER TO THE EXT P11 NOTICE RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.===========================================W.P.(C). No. 35950 of 2015 =====================================================Dated this the 27[th] day of November, 2015 JUDGMENT The challenge in the writ petition is against Ext.P6assessment order passed by the 1[st] respondent. Although variouscontentions are raised in the writ petition against Ext.P6assessment order, I am of the view that the petitioner has aneffective alternate remedy by way of approaching the appellateauthority under the Income Tax Act, against Ext.P6 order. Itherefore, see no reason to interfere with the said assessment orderin these proceedings under Article 226 of the Constitution of India.The writ petition in its challenge against Ext.P6, therefore, fails andis accordingly dismissed. Counsel for the petitioner would submit that the time forpreferring an appeal against Ext.P6 order has expired. Taking noteof the said submission of counsel for the petitioner, but noticingthat there is power to condone the delay in the appellate authority,and with a view to enabling the petitioner to pursue his appellateremedy, I direct that recovery steps for recovery of amountsconfirmed against the petitioner by Ext.P6 assessment order, shallbe kept in abeyance for the period of three weeks from the date ofreceipt of a copy of this judgment. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE