Mohammed Haneefa Onathu Kattill and Suhail Onattu Kattil V. Income Tax Officer, Ward - International Taxation, Kozhikode

WP(C)/31509/2022

AI Insights

The case involves two writ petitions filed by Mohammed Haneefa Onathu Kattil and Suhail Onattu Kattil against the Income Tax Officer, Ward - International Taxation, Kozhikode. The petitions were related to the assessment orders issued for the assessment year 2015-16. The petitioners challenged the draft assessment orders and subsequent notices under section 148 of the Income Tax Act. However, during the proceedings, the petitioners' counsel declared the petitions as infructuous, leading to the dismissal of both petitions without a detailed examination of the substantive legal issues.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 674252 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR; G KEERTHIVAS
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; P K BIJU; EDATHARA KRISHNAN; ANJANA A
• Keywords: Assessment Order; Draft Assessment Order; Income Tax; Notice; Objections; Writ petition
• Section: 148; 144C; 148A(d)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945 WP(C) NO. 31509 OF 2022 PETITIONER/S: MOHAMMED HANEEFA ONATHU KATTIL, AGED 43 YEARS ONATHU KATTIL HOUSE, KADAMPUZHA VIAL MARAKKARA P.O. MALAPPURAM, PIN - 676518 BY ADVS.ANIL D. NAIR; TELMA RAJU; P.K.BIJU; EDATHARA VINEETA KRISHNAN; ANJANA A. RESPONDENT/S: INCOME TAX OFFICER, WARD - INTERNATIONAL TAXATION,KOZHIKODE, PIN - 673001 BY ADVS.P.G.JAYASHANKAR G.KEERTHIVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, ALONG WITH WP(C).31514/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.31509 & 31514/2022 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945 WP(C) NO. 31514 OF 2022 PETITIONER/S: SUHAIL ONATTU KATTIL, AGED 35 YEARS ONATHU KATTIL HOUSE, KADAMPUZHA VIAL, MARAKKARA P.O. MALAPPURAM, PIN - 676518 BY ADVS.ANIL D. NAIR; TELMA RAJU; P.K.BIJU EDATHARA VINEETA KRISHNAN; ANJANA A. RESPONDENT/S: INCOME TAX OFFICER, WARD - INTERNATIONAL TAXATION, KOZHIKODE, PIN - 673001 BY ADVS.P.G.JAYASHANKAR KEERTHIVAS GIRI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, ALONG WITH WP(C).31509/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.31509 & 31514/2022 -3- J U D G M E N T [WP(C) Nos.31509/2022, 31514/2022] Mr Anil D Nair learned Counsel for the petitioners submits that the prayers in these writ petitions are rendered infructuous. By placing the statement on record, the present writ petitions are dismissed as infructuous. Sd/- DINESH KUMAR SINGH JUDGE jjj W.P.(C) Nos.31509 & 31514/2022 -4- APPENDIX OF WP(C) 31514/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE LETTER DATED 15.03.2022 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR THE A.Y. 2015-16. Exhibit P2 TRUE COPY OF THE DRAFT ASSESSMENT ORDER DATED 25.03.2022 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR THE A.Y. 2015-16. Exhibit P3 TRUE COPY OF THE OBJECTIONS TO THE DRAFT ORDER FILED BY THE PETITIONER TO THE RESPONDENT ON 22.04.2022 Exhibit P4 TRUE COPY OF THE PROCEEDINGS UNDER SECTION 148A(D) DATED 31.08.2022 ALONG WITH THE NOTICE UNDER SECTION 148 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR THE A.Y. 2015-16. W.P.(C) Nos.31509 & 31514/2022 -5- APPENDIX OF WP(C) 31509/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO THE RESPONDENT DATED 09.02.2022. Exhibit P2 TRUE COPY OF THE LETTER DATED 15.03.2022 ISSUED BY THE RESPONDENT FOR THE A.Y 2015-2016 Exhibit P3 TRUE COPY OF THE DRAFT ASSESSMENT ORDER U/S 144C DATED 25.03.2022 ISSUED BY THE RESPONDENT. Exhibit P4 TRUE COPY OF THE OBJECTIONS TO THE DRAFT ASSESSMENT ORDER FILED FOR THE A.Y 2015-2016 DATED 22.04.2022. Exhibit P5 TRUE COPY OF THE LETTER DATED 01.06.2022 ISSUED BY THE RESPONDENT TO THE PETITIONER. Exhibit P6 TRUE COPY OF THE LETTER DATED 16.06.2022 SUBMITTED BY THE PETITIONER TO THE RESPONDENT Exhibit P7 TRUE COPY OF THE PROCEEDINGS UNDER SECTION 148A(D) DATED 31.08.2022 ALONG WITH THE NOTICE UNDER SECTION 148 ISSUED BY THE RESPONDENT. "