Wp(C)/36601/2022 Of Korath Rajesh v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 15 DAY OF NOVEMBER 2022 / 24TH KARTHIKA, 1944 WP(C) NO. 36601 OF 2022 PETITIONER: KORATH RAJESHAGED 51 YEARSS/O. PADINHATTY CHANDRASEKHARAN NAIR,KORATH HOUSE, PULLOOR, THEKKAN KUTTOOR P.O.,TIRUR TALUK, MALAPPURAM DISTRICT, PIN - 676102 BY ADV C.M.MOHAMMED IQUABAL RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 6820182THE JOINT COMMISSIONER OF INCOME TAX,TIRUR RANGE, 2ND FLOOR, TARIFF BAZAR,TIRUR, MALAPPURAM DISTRICT, PIN - 6761013THE DEPUTY COMMISSIONER OF STATE TAX,OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX,STATE GOODS AND SERVICES DEPARTMENT,MANJERI, MALAPPURAM DISTRICT, PIN - 676121BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has approached this court apprehending that the petitionerwill be prohibited from filing returns under the provisions of the Income Tax Act,1961 for the previous year 2021-2022 pertaining to assessment year 2022-23. Thepetitioner's father was running a money lending business. He expired on 17-06-2021. It is the case of the petitioner that the petitioner wishes to file his return ofincome for previous year 2021-22 as a representative assessee. 2.The learned Standing counsel appearing for the Department wouldpoint out that the petitioner has time till 31-12-2023 to file a belated return ofincome along with self-assessed tax including interest payable by the petitionerunder Section 234 A, B and C. It is submitted that no direction is required from thecourt to file return of income and to pay the admitted tax together with interest duethereon. 3.Taking note of the submission of the learned Standing counsel for therespondent Department, this writ petition is closed, making it clear that if thepetitioner files the return of income for assessment year 2022-23 along withadmitted tax and interest payable thereon on or before 31-12-2023, the same shallbe processed in accordance with law. Sd/-GOPINATH P. JUDGE AMG APPENDIX OF WP(C) 36601/2022 PETITIONER EXHIBITS Exhibit P1THE TRUE COPY OF THE MONEY LENDING LICENSE NO. 32100389651 DATED 15.07.2021 32100389651 DATED 15.07.2021 Exhibit P2THE TRUE COPY OF THE DEATH CERTIFICATE OF CHANDRASEKHARAN NAIR P. DATED 12.07.2021 CHANDRASEKHARAN NAIR P. DATED 12.07.2021 Exhibit P3THE TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE INCOME TAX DEPARTMENT DATED 15.03.2022INCOME TAX DEPARTMENT DATED 15.03.2022 Exhibit P4THE TRUE COPY OF THE JUDGMENT IN W.P.(C).NO. 19130/2022 OF THIS HON'BLE COURT DATED 6.10.202219130/2022 OF THIS HON'BLE COURT DATED 6.10.2022 Exhibit P5THE TRUE COPY OF THE WILL EXECUTED BY PADINHATTY CHANDRASEKHARAN NAIR DATED 16.05.2020 CHANDRASEKHARAN NAIR DATED 16.05.2020 Exhibit P6THE TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER DATED 18.12.2021PETITIONER DATED 18.12.2021 Exhibit P7THE TRUE COPY OF THE LICENSE OF THE PETITIONER ISSUED BY THE 3RD RESPONDENT DATED 25.02.2022 ISSUED BY THE 3RD RESPONDENT DATED 25.02.2022 Exhibit P8THE TRUE COPY OF THE LICENSE OF THE PETITIONER ISSUED BY THE 3RD RESPONDENT DATED 11.4.2022 ISSUED BY THE 3RD RESPONDENT DATED 11.4.2022 Exhibit P9THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DATED 1.11.2022PETITIONER BEFORE THE 2ND RESPONDENT DATED 1.11.2022 Exhibit P10THE TRUE COPY OF THE PAN CARD OF PETITIONER