Alka Ventures Private Ltd. V. The National Faceless Assessment Centre and The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre and The Principal Chief Commissioner of Income Tax (Kerala)

WP(C)/13736/2022

AI Insights

The case involves Alka Ventures Private Ltd., which filed a writ petition against the National Faceless Assessment Centre and other related respondents, challenging an assessment order (Ext.P7) issued under the Income Tax Act. The petitioner sought to quash this order and restrain the enforcement of the demand arising from it. After initial arguments, the petitioner's counsel decided to withdraw the petition to pursue an appeal, leading to the dismissal of the writ petition as withdrawn.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 799652 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-01-2024
• Assessment Year: misc
• Other Referred Cases: WPC No. 5741/2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: T M; V P; NISHA JOHN
• Keywords: Assessment Order; Faceless assessment; Income Tax; Writ of Certiorari; Writ of Mandamus
• Section: 147; 148; 144; 142(1); 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30TH DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 13736 OF 2022 PETITIONER/S: ALKA VENTURES PRIVATE LTD., TC 36/1690(1) MEENA, SUBHASH NAGAR, THIRUVANANTHAPURAM 695 008, REPRESENTED BY ITS MANAGING DIRECTOR, AJAYACHANDRAN NAIR BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENT/S: 1 THE NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA ROAD, NEW DELHI 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NaFAC) 2 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE (NATIONAL E-ASSESSMENT CENTRE) NEW DELHI-110 001. 3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (KERALA), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682 018. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13736 OF 2022 2 J U D G M E N T The present writ petition has been filed mainly seeking the following reliefs: “i. To call for the records of the case leading to Ext.P7 Assessment Order and quash the same by issue of a Writ of Certiorari or any other appropriate writ, order, or direction; ii. To issue a writ of mandamus or other appropriate writ, order or direction restraining the respondents from enforcing the demand pursuant to Ext.P7.” 2. After arguing the matter for some time, learned counsel for the petitioner seeks permission to withdraw the present writ petition in order to file appeal. 3. Considering the aforesaid prayer of the learned counsel for the petitioner, the present writ petition is dismissed as withdrawn with liberty to the petitioner to file appeal against the impugned assessment order. If the petitioner WP(C) NO. 13736 OF 2022 3 files appeal within a period of three weeks from today, the appeal shall be considered on merits, without going into the question of limitation, inasmuch as this Court had entertained the writ petition and interim order of stay was in operation in favour of the petitioner. Pending interlocutory application, if any, in the present writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 13736 OF 2022 4 APPENDIX OF WP(C) 13736/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE U/S 148 DATED 25-03- 2021 ISSUED BY THE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) TRIVANDRUM Exhibit P2 TRUE COPY OF THE NOTICE U/S. 142(1) OF THE INCOME TAX ACT, 1961 DATED 10-01-2022 OF THE ASSESSMENT YEAR 2016-17 Exhibit P3 TRUE COPY OF THE REPLY DATED 05-02-2022 VIDE LETTER NO. AVPL-TVM/IT/FAC/02/22 BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE REPLY OF THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26- 03-2022 U/S. 144 OF THE INCOME TAX ACT, 1961 TO THE PETITIONER. Exhibit P6 TRUE COPY OF THE OBJECTION NO AVPL/TVM/FAC- IT/3/22 DATED 27-03-2022 SUBMITTED BY THE PETITIONER TO THE SHOW CAUSE NOTICE TO THE 2ND RESPONDENT. Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 31- 03-2022 U/S 147 R.W.S 144B OF THE INCOME TAX ACT Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 2-6-2021 IN WPC NO. 5741/2021 OF THE HON'BLE DELHI HIGH COURT. "