M.M.AVARAN V. THE INCOME TAX OFFICER

WP(C)/13571/2016

AI Insights

The case revolves around a writ petition filed by M.M. Avaran challenging an assessment order issued by the Income Tax Officer, Ward - 1, Aluva. The petitioner contended that the assessing authority did not provide sufficient time to produce necessary records for the assessment, citing medical conditions that prevented him from appearing before the authority in the allotted time. The court found that the assessing authority had not justified the haste in completing the assessment and allowed the petitioner additional time to submit the required documents.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755548 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-04-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Assessment Order; Income Tax; Medical conditions; Production of records

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 6TH DAY OF APRIL 2016/17TH CHAITHRA, 1938 WP(C).No. 13571 of 2016 (V) ---------------------------- PETITIONER: ---------- M.M.AVARAN, MUNDAYATH THEKKEVEEDU WEST VENGOLA, PERUMBAVOOR ERNAKULAM - 683 554 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT: ---------- THE INCOME TAX OFFICER WARD - 1 ALUVA - 682 101 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.13571/2016 APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF LETTER ISSUED BY THE RESPONDENT TO THE PETITIONER P2 : COPY OF REPLY FILED BY THE PETITIONER P3 : COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER P4 : COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT P5 : COPY OF ASSESSMENT ORDER ISSUED BY THE RESPONDENT RESPONDENTS' EXHIBITS: N I L //TRUE COPY// P.A. TO JUDGE JV A.K.JAYASANKARAN NAMBIAR, J. ---------------------------------------------- W.P.(C).No.13571 of 2016 ---------------------------------------------- Dated this the 6th day of April, 2016 JUDGMENT The challenge in the writ petition is against Ext.P5 assessment order passed in relation to the petitioner under the Income tax Act. The grievance of the petitioner in the writ petition is essentially that while the respondent assessing authority directed the petitioner to produce certain records in connection with the completion of the assessment, sufficient time was not granted to the petitioner to produce the said records and the assessing authority proceeded to complete the assessment without granting the time sought for by the petitioner. It is the specific case of the petitioner that his inability to produce the records, during the time that was allotted to him by the assessing authority, was on account of certain medical conditions which rendered him indisposed to appear before the assessing authority. W.P.(C) No.13571/2016 2 2. I have heard the learned counsel for the petitioner and also the learned Standing Counsel appearing for the respondent. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find from Ext.P5 order that there is no reasons discernible there from as to why the assessment had to be completed with such undue haste, especially when it was the assessing authority who required the petitioner to produce certain documents in connection with the completion of the assessment. The learned counsel for the petitioner submits that he will be in a position to submit the records sought for by the assessing authority within two weeks from today. Taking note of the said submission of the learned counsel for the petitioner, while quashing Ext.P5 assessment order, I direct the petitioner to appear before the respondent at his Office at 11.00 am on 25.04.2016 together with all the relevant records so as to enable the respondent to complete the assessment in W.P.(C) No.13571/2016 3 relation to the petitioner for the assessment year in question. It is made clear that the petitioner shall not seek any further time for production of records before the respondent assessing authority. The respondent is directed to pass fresh orders of assessment in relation to the petitioner, after going through the records, within one month thereafter. The writ petition is disposed as above. SD/- A.K.JAYASANKARAN NAMBIAR JV JUDGE "