G.PRADEEP KUMAR V. THE PRINCIPAL COMMISSIONER OF INCOME TAX

WP(C)/9965/2022

AI Insights

In this case, the petitioner, G. Pradeep Kumar, challenged notices (Ext.P10 and Ext.P11) issued by the Principal Commissioner of Income Tax, which required his appearance to complete revisional proceedings. The petitioner argued that the notices were issued without sufficient time for compliance. The court had initially stayed the proceedings and sought instructions from the standing counsel. After hearing the submissions, the court found that the petitioner had been given adequate time and opportunity to respond and participate in the proceedings. Consequently, the court directed the petitioner to submit his response by a specified date, after which the adjudication should proceed expeditiously.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 765523 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-04-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: SADCHITH KURUP; C P ANIL RAJ
• Keywords: Income Tax; Notice; Revisional proceedings; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 5TH DAY OF APRIL 2022 / 15TH CHAITHRA, 1944 WP(C) NO. 9965 OF 2022 PETITIONER: G.PRADEEP KUMAR AGED 57 YEARS S/O LATE K V GOPALAN ACHARI, VIJAYAPURATH HOUSE, KAVUMBHAGOM P O, THIRUVALLA, PIN-689102. BY ADVS. SADCHITH.P.KURUP C.P.ANIL RAJ RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682018. 2 THE STATE BANK OF INDIA, THIRUVALLA MAIN BRANCH, M C ROAD, THIRUVALLA, PATHANAMTHITTA-689101. REPRESENTED BY ITS BRANCH MANAGER. OTHER PRESENT: SRI JOSE JOSEPH - SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 9965 OF 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 9965 of 2022 ---------------------------------------- Dated this the 5th day of April, 2022 JUDGMENT Petitioner challenges Ext.P10 and Ext.P11 notices issued to the petitioner dated 17/3/2022, granting 5 days time to appear and complete the revisional proceedings pending before the 1st respondent. On the date of admission, this Court had stayed all further proceedings pursuant to Ext.P10 and Ext.P11 and directed the learned Standing Counsel to get an instruction. 2. Sri.Jose Joseph, the learned Standing Counsel upon instructions submitted that, the petitioner was given sufficient time as mentioned in Ext.P10 and that instead of co-operating with the proceedings, they thought it fit to move this Court on the eve of the date fixed for appearance. It was also submitted that the petitioner can WP(C) NO. 9965 OF 2022 3 participate in the proceedings and get an adjudication as contemplated under law. 3. Having regard to the circumstances of this case, I am of the view that, this writ petition can be disposed of directing the petitioner to prefer their response to Ext.P10 notice on or before 22/4/2022 and thereafter, the 1st respondent shall consider the response and complete the adjudication as expeditiously as possible, at any rate, within a period of one month thereafter, after granting an opportunity of hearing to the petitioner The writ petition is disposed of. Sd/- BECHU KURIAN THOMAS JUDGE AJM 6/4/22 WP(C) NO. 9965 OF 2022 4 APPENDIX OF WP(C) 9965/2022 PETITIONER’S EXHIBITS: Exhibit P1 COPY OF THE JUDGMENT DATED 13.12.2019 PASSED BY THIS HONOURABLE COURT IN CON.CASE NO.1848/2019 IN WPC NO.4561/2019. Exhibit P2 COPY OF LETTER DATED 19.01.2022 ISSUED BY 2ND RESPONDENT TO PETITIONER. Exhibit P3 COPY OF LETTER DATED 19.02.2022 GIVEN BY PETITIONER TO 2ND RESPONDENT BANK. Exhibit P4 COPY OF NOTICE DATED 21.02.2022 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. Exhibit P5 COPY OF NOTICE DATED 22.02.2022 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. Exhibit P6 COPY OF LETTER DATED 3.3.2022 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. Exhibit P7 COPY OF LETTER DATED 5.3.2022 GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P8 COPY OF REPLY DATED 7.3.2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P9 COPY OF INTERIM ORDER DATED 9.3.2022 PASSED BY THIS HONOURABLE COURT IN WPC 7826/2022. Exhibit P10 COPY OF NOTICE DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P11 COPY OF COMPUTER GENERATED SLIP DATED 17.3.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. AJM //TRUE COPY// PA TO JUDGE "