Mathai Moolechalil Varkey V. The Income Tax Officer, Ward-3, Kannur and Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer Assessment Unit, National E-Assessment Centre, Income Tax Department and The Principal Commissioner of Income Tax

WP(C)/25369/2023

AI Insights

The case involves Mathai Moolechalil Varkey, the petitioner, who initially filed a writ petition challenging an assessment order issued by the Income Tax Department under Section 147 read with Section 144B of the Income Tax Act, 1961, for the Assessment Year 2018-19. The petitioner, represented by Adv S. Arun Raj, decided to withdraw the writ petition to pursue the matter before the Appellate Authority. The respondents, represented by Sri. Jose Joseph, SC, did not object to this course of action. The High Court of Kerala, presided over by Justice Dinesh Kumar Singh, accepted the withdrawal and dismissed the petition accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797360 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-11-2023
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 7385 of 2022, Writ Petition No. 2154 of 2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ
• Keywords: Appellate Authority; Assessment Order; Income Tax; Writ petition
• Section: 147; 144; 142(1); 144B; 148A(b); 148A(d)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 28TH DAY OF NOVEMBER 2023/7TH AGRAHAYANA, 1945 WP(C) NO. 25369 OF 2023 PETITIONER: MATHAI MOOLECHALIL VARKEY AGED 65 YEARS 2/288, MOOLECHALIL HOUSE, KANICHAR P.O, KELAKAM, THALASSERY, KANNUR, PIN – 670674 BY ADV S.ARUN RAJ RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-3, KANNUR AAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA P.O, PIN – 670006 2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673001 W.P .(C.) No.25369/2023 2 BY SRI. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P .(C.) No.25369/2023 3 JUDGMENT After arguing for sometime, the learned counsel for the petitioner submitted that he would like to withdraw this writ petition to approach the Appellate Authority under the provisions of the Income Tax Act, 1961 against the assessment order dated 17.03.2023 issued under Section 147 read with Section 144B of the Income Tax Act for the Assessment Year 2018-19. The learned Standing Counsel for the respondents does not have any objection to the said prayer of the petitioner. Considering the aforesaid prayer, the writ petition is dismissed as withdrawn with liberty of the petitioner to approach the Appellate Authority against the impugned assessment order dated 17.03.2023 within a period of fifteen days from today. If the petitioner is filing the appeal within a period of fifteen days from today the Appellate Authority should proceed with the appeal on merits. Sd/- DINESH KUMAR SINGH JUDGE DCS/28.11.2023 W.P .(C.) No.25369/2023 4 APPENDIX PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE NOTICE DATED 18-3- 2022 ISSUED UNDER SECTION 148A (B) OF THE IT ACT FOR THE AY 2018-19 OF THE 1ST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 30-3-2022 OF THE 1ST RESPONDENT U/S 148A (D) OF THE ACT FOR THE AY 2018-19 EXHIBIT P3 A TRUE COPY OF THE NOTICE DATED 30-3-2022 OF THE 1ST RESPONDENT U/S 148 OF THE ACT FOR THE AY 2018-19 EXHIBIT P4 A TRUE COPY OF THE NOTICE DATED 24-1-2023 UNDER SECTION 142(1) OF THE IT ACT ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 A TRUE COPY OF THE NOTICE DATED 28-2-2023 UNDER SECTION 142(1) OF THE IT ACT ISSUED BY THE 2ND RESPONDENT EXHIBIT P6 A TRUE COPY OF THE SHOW NOTICE DATED 5-3- 2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED 10-3- 2023 UNDER SECTION 144 OF THE IT ACT ISSUED BY THE 2ND RESPONDENT EXHIBIT P8 A TRUE COPY OF THE ASSESSMENT ORDER DATED 17-3-2023 PASSED U/S 147 R.W.S 144B OF THE ACT BY THE 2ND RESPONDENT FOR THE AY 2018-19 EXHIBIT P9 A TRUE COPY OF THE JUDGMENT DATED 12-5- 2022 IN WP(C) NO. 7385 OF 2022 PASSED BY THE HIGH COURT OF DELHI EXHIBIT P10 A TRUE COPY OF THE JUDGMENT DATED 20-9- 2022 IN WRIT PETITION NO. 2154 OF 2022 PASSED BY THE HIGH COURT OF MUMBAI "