Dinesh Dinakaran Pillai V. The Income Tax Officer, Ward 2 (1), Trivandrum

WP(C)/23174/2023

AI Insights

The case involves a writ petition filed by Dinesh Dinakaran Pillai against the Income Tax Officer, challenging an order under Section 148A(d) of the Income Tax Act, which pertained to the re-opening of the assessment for the Assessment Year 2016-17. The petitioner contended that he was not given an opportunity to be heard before the order was passed. The respondent did not have instructions regarding the hearing opportunity. Consequently, the court set aside the impugned order and remitted the matter for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 814503 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-11-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 148A(d) of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ASWIN GOPAKUMAR; ANWIN GOPAKUMAR; ADITYA VENUGOPALAN; NIKITHA PAULSON; MAHESH CHANDRAN; SHALLET SAM
• Keywords: Income Tax; Opportunity of being heard; Quash order; Re-opening assessment; Writ of Certiorari
• Section: 133(6); 148A(d); 148A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 15TH DAY OF NOVEMBER 2023 / 24TH KARTHIKA, 1945 WP(C) NO. 23174 OF 2023 PETITIONER/S: DINESH DINAKARAN PILLAI, AGED 52 YEARS S/O. P. DINAKARAN PILLAI, MEKKAPLATHARA, PAZHAVADI STREET, NEDUMANGAD, PIN - 695541 BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN NIKITHA SUSAN PAULSON MAHESH CHANDRAN SHALLET K. SAM RESPONDENT/S: THE INCOME TAX OFFICER, THE OFFICE OF THE INCOME TAX OFFICER, WARD 2 (1), TRIVANDRUM, AAYAKAR BHAVAN, PEROORKADA, KOWDIAR, THIRUVANANTHAPURAM, KERALA., PIN - 695003 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23174/2023 -2- J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs: “i) issue a writ of certiorari or any other appropriate writ, direction or order and quash Exhibit P5 Order issued by the Respondent and all further proceedings arising therefrom; and ii) to exempt the Petitioner from producing the English Translation of Malayalam Exhibits produced along with this Writ Petition and the Petitioner further undertakes that he is ready and willing to produce English translation of Malayalam documents as an- when required; and (iii) to grant such other and incidental reliefs as this Hon'ble court may deem fit, just and necessary in the peculiar facts and circumstances of this case; and (iv) to allow this writ petition (civil) with costs to the Petitioner.” 2. Learned Counsel for the petitioner submits that before the order under Section 148A(d) came to be passed, no opportunity of being heard was afforded to the petitioner. From the order impugned in Ext.P5, it is not reflected that the W.P.(C) No.23174/2023 -3- petitioner was being heard before the order under Section 148A(d) came to be passed for re-opening the assessment in respect of the Assessment Year 2016-17. 3. Mr Christopher Abraham learned Standing Counsel for the Revenue submitted that he did not have instructions regarding the opportunity of being heard given to the petitioner before the order under Section 148A(d) came to be passed. 4. In view thereof, the present writ petition is allowed. The impugned order is set aside. The matter is remitted back to the file of the respondent to pass fresh orders in accordance with the law after giving notice of hearing to the petitioner. The petitioner shall appear before the Assessing Officer/respondent on 01.12.2023 and make his submissions. Sd/- DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.23174/2023 -4- APPENDIX OF WP(C) 23174/2023 PETITIONER EXHIBITS Exhibit P-1 A TRUE COPY OF THE SALE DEED DATED 27.02.2016 EXECUTED BY THE PETITIONER IN FAVOR OF MR. SAJAN KOSHY ALONG WITH TYPED COPY Exhibit P-2 A TRUE COPY OF THE NOTICE DATED 07.02.2023 BEARING DIN NO. ITBA/AST/S/133(6)/2022- 23/1049493652(1) ISSUED BY THE RESPONDENT UNDER SECTION 133 (6) OF THE INCOME TAX ACT Exhibit P-3 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED 03.03.2023 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2022-23/1050397106(1) UNDER SECTION 148 A OF THE INCOME TAX Exhibit P-4 A TRUE COPY OF THE REPLY DATED 23.03.2023 SUBMITTED BY THE PETITIONER Exhibit P-5 A TRUE COPY OF THE ORDER DATED 30.03.2023 BEARING DIN NO. ITBA/AST/F/148A/2022- 23/1051635769(1) UNDER SECTION 148A (D) OF THE INCOME TAX ACT ISSUED BY THE RESPONDENT "