Manaf Alihassan V. The National Faceless Assessment Centre and The National Faceless Appeal Centre (NFAC) and Income Tax Officer, Ward 1 Ootty and ESAF Small Finance Bank Ltd.

WP(C)/8064/2024

AI Insights

The petitioner, Manaf Alihassan, sought judicial relief from the Kerala High Court to lift the attachment of his bank account and to expedite the handling of his appeal and stay petition by the National Faceless Appeal Centre (NFAC). The case arose from an assessment order and demand notice issued by the Income Tax Officer, Ward 1, Ooty, which led to the attachment of the petitioner's bank account in Wayanad. The court dismissed the petition on the grounds of lack of territorial jurisdiction, emphasizing that the cause of action and the relevant administrative actions were centered in Ooty, Tamil Nadu, not within the jurisdiction of the Kerala High Court.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 819947 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-02-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M P AHAMED; AKHIL MANITHOTTYIL; DANIYA PALLIAYALIL
• Keywords: Bank Account Attachment; Income tax assessment; Territorial jurisdiction; Writ of Mandamus
• Section: 250; 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 29TH DAY OF FEBRUARY 2024 / 10TH PHALGUNA, 1945 WP(C) NO. 8064 OF 2024 PETITIONER/S: MANAF ALIHASSAN, AGED 44 YEARS RESIDING AT OLD D. NO. 13/175, KONNACHAL, ERUMADU, NILIGIRIS, TAMIL NADU, PIN - 643239 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENT/S: 1 THE NATIONAL FACELESS ASSESSEMENT CENTRE MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, PIN - 110001 2 THE NATIONAL FACELESS APPEAL CENTRE (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C- BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTRE, NEW DELHI, PIN - 110001 3 INCOME TAX OFFICER, WARD 1 OOTTY - INCOME TAX OFFICE, CHRISTO BUILDING, 3RD FLOOR, HOSPITAL ROAD, OOTTY, TAMIL NADU, PIN - 643101 4 THE BRANCH MANAGER ESAF SMALL FINANCE BANK LTD., NO. 19/507, D APV COMPLEX, CHULLIYODE, WAYNAD, KERALA, PIN - 679332 BY ADV RASHMI.K.V OTHER PRESENT: SRI.JOSE JOSEPH-SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8064 OF 2024 2 J U D G M E N T The present writ petition has been filed mainly seeking the following reliefs: “i) To issue a Writ of mandamus or such other Writ or direction to lift the attachment of his its Bank Account No. 20200000034245 maintained with the 4th Respondent and to permit him to operate the said account. ii) To issue a Writ of mandamus of such other Writ or direction to 2nd Respondent to dispose off the Ext. P3 Appeal and Ext. P7 stay petition in a time bound manner; iii) To issue a Writ of mandamus or such other Writ or direction to the 3rd Respondent to set aside Ext. P6 proceedings initiated under Section 226 of the Income Tax Act, 1961 and also refrain from taking any coercive steps against the Petitioner for recovering the alleged arrears of tax demanded under Ext. P1 Assessment Order and Ext P.2 Demand Notice until disposal of Ext. P3 Appeal and Ext. P7 Stay Petition.” 2. The petitioner is an assessee within the jurisdiction of the 3rd respondent – assessing officer, Ward No.I, Ootty. The petitioner is a WP(C) NO. 8064 OF 2024 3 resident of Nilgiris District in Tamilnadu. The petitioner has filed this writ petition invoking the writ jurisdiction of this Court under Article 226 of the Constitution of India on the ground that the petitioner has Bank Account in Wayanad and, therefore, this Court has jurisdiction. 3. This Court would not have territorial jurisdiction on the basis of the fact that the petitioner's Bank account is in Wayanad, Kerala. The cause of action, if any, has arisen as a result of the assessment order in Ext.P1, against which the petitioner has filed appeal and stay petition. 4. Therefore, this writ petition is dismissed on the ground of lack of territorial jurisdiction of this Court. Pending interlocutory application, if any, in the present writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 8064 OF 2024 4 APPENDIX OF WP(C) 8064/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 29.03.2022 ALONG WITH COMPUTATION SHEET Exhibit P2 COPY OF THE DEMAND NOTICE DATED 29.03.2022 ISSUED FOR THE ASSESSMENT YEAR 2017 - 18 Exhibit P3 COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGMENT Exhibit P4 COPY OF THE OF THE NOTICE DATED 05.01.2024 ISSUED UNDER SECTION 250 OF THE INCOME TAX ACT, 1961 Exhibit P5 COPY OF THE WRITTEN SUBMISSIONS ALONG WITH THE ACKNOWLEDGEMENT Exhibit P6 COPY OF THE NOTICE DATED 05.02.2024 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 226 OF THE INCOME TAX ACT, 1961 Exhibit P7 COPY OF THE STAY PETITION DATED 12.02.2024 ALONG WITH THE E-ACKNOWLEDGMENT "