ANEESA KURUKKAN MULAYIL, V. UNION OF INDIA,

WP(C)/28428/2022

AI Insights

The case revolves around a writ petition filed by Aneesa Kurukkan Mulayil against the Union of India and other income tax officials, challenging an assessment order that added Rs. 14,00,000 and Rs. 42,184 to her income for the assessment year 2013-14. The petitioner had invested Rs. 14,00,000 in a partnership firm and did not file any return of income prior to the assessment order. The court examined the notices issued to the petitioner and her responses, particularly focusing on the lack of documentation regarding the source of the investment. The court concluded that the petitioner did not provide adequate evidence to support her claims about the sources of the funds used for the investment, leading to the dismissal of her petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 724710 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-01-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: RAJAKANNAN; M NAMBIAR; K PAULOSE C ABRAHAM
• Keywords: Assessment Order; Assessment Year; Income Tax; Investment; Nil Income; Partnership firm; Writ petition
• Section: 142(1); 271(1)(c)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 8TH DAY OF JANUARY 2024 / 18TH POUSHA, 1945 WP(C) NO. 28428 OF 2022 PETITIONER/S: ANEESA KURUKKAN MULAYIL, AGED 50 YEARS MOOTHAN MUSLIARAVIDA,PERIGATHUR, PULLOORKKARA, THALASSERY, KANNUR, PIN - 670672 BY ADVS. RAJA KANNAN M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI, PIN - 110004 2 ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 INCOME TAX OFFICER, WARD 2, AAYAKAR BHAVAN, KONNOTHUMCHAL, HOVVA P.O., KANNUR, PIN - 670006 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28428 OF 2022. 2 J U D G M E N T The present writ petition has been filed impugning Ext.P9 assessment order, whereby income of Rs.14,00,000/- and interest received of Rs.42,184/- were added to the nil income of the petitioner and her income was assessed at Rs.14,42,184/- for the assessment year 2013-14. 2. The petitioner did not file any return of income prior to passing of the said assessment order. The petitioner however invested Rs.14,00,000/- in the assessment year 2013-14 and obtained share @ 2% in the firm, M/s.Swaranjali Gold, a partnership firm of M/s.Sona Fashion Jewellery. The assessment order would disclose that several notices were issued to the petitioner and in respect of one notice issued under Section 142(1) of the Income Tax Act, 1961 ('Act', for short) dated 3.9.2021, the petitioner had filed reply on 7.9.2021. In respect of the petitioner's income of Rs.14,00,000/-, which was invested by her WP(C) NO. 28428 OF 2022. 3 in the partnership firm, she admitted that she had no independent source of income for the above investment and the same amount was received from her husband, relatives and friends. However, she did not file any receipt or details of the amount of Rs.14,00,000/- allegedly received from her relatives. It is also not the case of the petitioner that the said amount of Rs.14,00,000/- was assessed at the hands of the petitioner or her relatives. Considering the said fact, I find no error in the impugned assessment order. 3. In view of the above, there is no ground to entertain the present writ petition, which is hereby dismissed leaving it open to the petitioner to avail any other remedy, that may be available to her under the provisions of the Act. Pending interlocutory application, if any, in the present writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 28428 OF 2022. 4 APPENDIX OF WP(C) 28428/2022 PETITIONER EXHIBITS Exhibit - P1 4. THE TRUE COPY OF THE NOTIFICATION NO. 61/2019/F.NO. 370149/154/2019-TPL {S.O. 3264(E)} DATED 12.09.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, UNDER THE 1ST RESPONDENT Exhibit - P2 THE TRUE COPY OF THE NOTIFICATION NO. 60/2020/F.NO. 370149/154/2019-TPL{S.O. 2745(E)} DATED 13.08.2020 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, UNDER THE 1ST RESPONDENT Exhibit - P3 THE TRUE COPY OF THE NOTIFICATION NO. 61/2020/F.NO. 370149/154/2019-TPL {S.O. 2746(E)} DATED 13.08.2020 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, UNDER THE 1ST RESPONDENT Exhibit - P4 THE TRUE COPY OF THE NOTICE DATED 18.03.2020 ISSUED BY THE 3RD RESPONDENT Exhibit - P5 THE TRUE COPY OF THE E-MAIL DATED 07.08.2021 SUBMITTED TO THE E-MAIL ID OF THE 3RD RESPONDENT Exhibit - P5(a) THE TRUE COPY OF THE LETTER DATED NIL WHICH WAS ATTACHED AS THE DOCUMENT IN EXT.-P5 E- MAIL Exhibit - P5(b) THE TRUE COPY OF THE RETURN OF INCOME DATED 16.08.2021 FILED BY THE PETITIONER FOR A.Y 2013-14 Exhibit - P6 THE TRUE COPY OF THE LETTER (WITHOUT ANNEXURES) DATED 31.08.2021 ISSUED BY THE WP(C) NO. 28428 OF 2022. 5 2ND RESPONDENT FOR A.Y 2013-14 Exhibit - P7 THE TRUE COPY OF THE NOTICE DATED 03.09.2021 ISSUED BY THE 2ND RESPONDENT FOR A.Y 2013-14 Exhibit - P8 THE TRUE COPY OF THE REPLY DATED 07.09.2021 (WITHOUT ANNEXURES) SUBMITTED BY THE PETITIONER IN RESPONSE TO EXT.-P6 LETTER Exhibit - P8(a) THE TRUE COPY OF THE E-ACKNOWLEDGEMENT (DATED NIL) GENERATED IN THE IT PORTAL IN RESPECT OF FILING OF REPLY AND ANNEXURES Exhibit - P9 THE TRUE COPY OF THE ASSESSMENT ORDER DATED 21.09.2021 ISSUED BY THE 2ND RESPONDENT FOR A.Y 2013-14 Exhibit - P10 THE TRUE COPY OF THE NOTICE OF PENALTY DATED 21.09.2021 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 274 READ WITH SECTION 271(1) (C) OF THE ACT Exhibit - P11 THE TRUE COPY OF AN ARTICLE DATED 22.08.2021, DOWNLOADED FROM WWW.CACLUBINDIA.COM, PROVIDING INFORMATION RELATING TO THE GLITCHES IN THE NEW IT PORTAL "