Joseph P O V. The Income Tax Officer Ward 34(1)(7) and The Assistant Director of Income Tax (Investigation) and Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National E-Assessment Centre

WP(C)/259/2023

AI Insights

The case involves Joseph P O, the petitioner, who filed a writ petition against various respondents including the Income Tax Officer and other officials related to the Income Tax Department. The petitioner sought to address grievances related to multiple notices and penalty orders issued by the tax authorities. However, during the proceedings, the petitioner decided to withdraw the writ petition, as communicated through a withdrawal memo. The court, upon this request, dismissed the petition as withdrawn, allowing the petitioner the option to pursue other legal remedies under the relevant statutes.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 808285 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-11-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: ALAN DEV
• Keywords: Income Tax; Penalty order; Show cause notice; Withdrawal; Writ petition
• Section: 271(1)(c); 271F

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24TH DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 WP(C) NO. 259 OF 2023 PETITIONER/S: JOSEPH P O AGED 61 YEARS, S/O.OUSEPH, POROKKARAN HOUSE, KONOOOR, NALUKETTU, KORATTY, THRISSUR, PIN - 680308 BY ADV ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 34(1)(7), ROOM NO 727, 7TH FLOOR, KUTILYA BHAVAN, C-41 TO C-43, G BLOCK, BANDRA-KURLA COMPLEX, BANDRA(EAST) MUMBAI, PIN – 400051. 2 THE ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION) AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 3 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 259 OF 2023 2 J U D G M E N T Learned counsel for the petitioner submits that he would like to withdraw the present writ petition with liberty to seek appropriate remedy available to him under the statute. Withdrawal memo dated 6.11.2023 filed by the learned counsel for the petitioner is taken on record. In view of the above, the present writ petition is dismissed as withdrawn with the aforesaid liberty. Pending interlocutory application, if any, in the writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 259 OF 2023 3 APPENDIX OF WP(C) 259/2023 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF NOTICE DATED 25.11.2019 ISSUED BY THE FIRST REPSONDENT EXHIBIT-P2 TRUE COPY OF SHOW CAUSE NOTICE DATED 11.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT-P3 TRUE COPY OF RECOVERY NOTICE DATED 4.02.2020 ISSUED BY THE FIRST RESPONDENT EXHIBIT P4 TRUE COPY OF COMMUNICATION DATED 24.01.2020 ISSUED BY THE FIRST RESPONDENT EXHIBIT P5 TRUE COPYOF SHOW CAUSE NOTICE DATED06.03.2021 ISSUED BY THE NFAC EXHIBIT P6 TRUE COPY OF PENALTY ORDER ISSUED BY THE NFAC DELHI UNDER SECTION 271F EXHIBIT P7 TRUE COPYOF THE PENALTY ORDER PASSED BY THE NFAC DELHI UNDER SECTION 271(1)(C) DATED 08.09.2021 EXHIBIT P8 TRUE COPY OF THE REPRESENTATION DATED 20.09.2021 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT EXHIBIT P-9 TRUE COPY OF REPRESENTATION BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 22.09.2021 EXHIBIT P10 TRUE COPYOF THE CONFIRMATION FOR THE RECEIPT OF THE REPRESENTATION DATED 22.09.2021 WITH NO EL414060420IN DATED 27.09.2021 EXHIBIT P11 TRUE COPY OF REPRESENTATION DATED 01.10.2021 WP(C) NO. 259 OF 2023 4 FILED BEFORE THE FIRST RESPONDENT EXHIBIT P12 TRUE COPY OF REPRESENTATION DATED 7.10.2021 TO THE FIRST RESPONDENT Exhibit P13 TRUE COPY OF NOTICE DATED 24.6.13 ISSUED BY ASSISTANT DIRECTOR OF INCOME TAX (INV), TRICHUR Exhibit P14 TRIE COPY OF THE NOTICE DATED 5.4.2018 ISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR Exhibit P15 TRUE COPY OF THE REPLY DATED 12.4.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV), THRISSUR Exhibit P16 TRUE COPY OF THE NOTICE DATED 24.4.2018 ISSUED BY DEPUTY DIRECTOR OF INCOME TAX (INV.), TRICHUR ALONG WITH TYPED COPY Exhibit P17 TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE DEPUTY DIRECTOR OF INCOME TAX (INV.), THRISSUR DATED 8.5.2018 Exhibit P18 TRUE COPY OF THE RETURN OF INCOME FILED BY THE PETITIONER DATED 4.4.2019 Exhibit P19 TRUE COPY OF THE CHALAN NO. 06502 DATED 1.3.2019 FOR RS.1,53,450/- Exhibit P20 TRUE COPY OF THE CHALAN NO.00668 DATED 4.4.2019 FOR RS.1,53,617/- Exhibit P21 TRUE COPY OF THE CHALAN NO.08992 DATED 4.4.2019 FOR RS.10/- "