Wp(C)/5229/2024 Of Synthite Industries Private Limited v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 9 DAY OF FEBRUARY 2024 / 20TH MAGHA, 1945 WP(C) NO. 5229 OF 2024 PETITIONER/S: SYNTHITE INDUSTRIES PRIVATE LIMITED,VIII 683-A CORPORATE HOUSE, KADAYIRUPPU, KOLENCHERRY, ERNAKULAM, KERALA. REPRESENTED BY ITSMANAGING DIRECTOR MR.VARGHESE JACOB., PIN - 682311 BY ADVS.ABRAHAM JOSEPH MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARAV.ABRAHAM MARKOS RESPONDENT/S:1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONEROF INCOME TAX/INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN - 1100012THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,NATIONAL E-ASSESSMENT CENTRE,NEW DELHI, PIN - 1100013DEPUTY COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE -2(1),KOCHI, PIN - 6820184THE PRINCIPAL COMMISSIONER OF INCOME TAX,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,KOCHI, PIN - 682018 OTHER PRESENT:SRI.CYRIAC TOM -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 09.02.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T This is the second round of litigation by thepetitioner before this Court. Earlier, thepetitioner had approached this Court by filingWP(C) No.12756/2022 against the assessment orderpassed under Section 143(3) read with Sections 263and 144B of the Income Tax Act, 1961 ('Act', forshort) in Ext.P7 dated 25.3.2022 in respect of theassessment year 2016-17, on the ground that thepetitioner was not afforded meaningful andsufficient opportunity to respond to the showcause notice. This Court considering thesubmissions of the learned counsel for thepetitioner, vide judgment dated 10.2.2023, Ext.P8,allowed WP(C) No.12756/2022 and quashed the saidassessment order with direction to the authorityconcerned to re-do the process in accordance withthe procedure laid down by law, after permittingthe petitioner to show cause in a meaningfulmanner. 2.Now, the petitioner has approached thisCourt with this writ petition against Exts.P9 andP11 notices issued under Section 142(1) of the Actcalling upon the petitioner to give explanationwith regard to other issues. Learned counsel forthe petitioner submits that once the assessmentorder was set aside and the matter was remandedback, the assessing authority could not havedemanded explanation in respect of other aspects,which may not be part of the earlier show causenotice. He further submits that since the matterwas only remanded back to consider the issues,which were sought to be clarified by issuingnotice under Section 142(1), a subsequent noticeasking for other details is totally withoutjurisdiction. 3.I find no substance in the submission.There is no bar for the assessing authority toissue more than one notice. This Court hasdirected for re-doing the process and if theauthority has information and materiel regarding other unexplained income of the petitioner, theassessing authority is well within the power toask for explanation in respect of those income andit cannot be said that the notices impugned arewithout jurisdiction. In view of the above, I find no substance inthe present writ petition, which is herebydismissed. Pending interlocutory application, ifany, in the present writ petition standsdismissed. jg Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 5229/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.2018 FOR AY 2016-1720.12.2018 FOR AY 2016-17 Exhibit P2 TRUE COPY OF THE ORDER OF THE COMMISSIONER UNDER SECTION 263 DATED 08.03.2021SECTION 263 DATED 08.03.2021 Exhibit P3 TRUE COPY OF THE NOTICE DATED 30.09.2021 UNDER SECTION 142(1)SECTION 142(1) Exhibit P4 TRUE COPY OF THE REPLY DATED 15.10.2021, WITHOUT ANNEXURES, FURNISHED BY THE PETITIONER BEFORE THE1ST RESPONDENTANNEXURES, FURNISHED BY THE PETITIONER BEFORE THE1ST RESPONDENT In view of the above, I find no substance inthe present writ petition, which is herebydismissed. Pending interlocutory application, ifany, in the present writ petition standsdismissed. jg Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 5229/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.2018 FOR AY 2016-1720.12.2018 FOR AY 2016-17 Exhibit P2 TRUE COPY OF THE ORDER OF THE COMMISSIONER UNDER SECTION 263 DATED 08.03.2021SECTION 263 DATED 08.03.2021 Exhibit P3 TRUE COPY OF THE NOTICE DATED 30.09.2021 UNDER SECTION 142(1)SECTION 142(1) Exhibit P4 TRUE COPY OF THE REPLY DATED 15.10.2021, WITHOUT ANNEXURES, FURNISHED BY THE PETITIONER BEFORE THE1ST RESPONDENTANNEXURES, FURNISHED BY THE PETITIONER BEFORE THE1ST RESPONDENT Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE AND DRAFT ASSESSMENT ORDER DATED 23.03.2022ASSESSMENT ORDER DATED 23.03.2022 Exhibit P6 TRUE COPY OF THE INTERIM REPLY DATED 24.03.2022 Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 25.03.2022 PASSED BY THE 1ST RESPONDENT25.03.2022 PASSED BY THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 10.02.2023 IN WP NO. 12756/22NO. 12756/22 Exhibit P9 TRUE COPY OF THE NOTICE DATED 05.02.2024 UNDER SECTION 142(1) OF THE INCOME TAX ACTSECTION 142(1) OF THE INCOME TAX ACT Exhibit TRUE COPY OF THE OBJECTIONS DATED 06.02.2024 P10FILED BY THE PETITIONERExhibit TRUE COPY OF THE NOTICE UNDER SECTION 142(1) P11DATED 06.02.2024Exhibit TRUE COPY OF THE JUDGMENT DATED 19.01.2024 IN P12W.P. NO. 1859 OF 2023