Mr. Cholakkal Mayan Kutty and Hassan Kutty V. Union of India and Interim Board for Settlement and The Assistant Commissioner of Income Tax

RP/22/2025

AI Insights

The case involves two review petitions filed by Mr. Cholakkal Mayan Kutty and Hassan Kutty against the judgment dated 22.08.2024, which pertained to WP(C) No.2496 of 2024 and WP(C) No.2017 of 2024 respectively. The petitions sought clarification on the applicability of a previous judgment concerning the assessees' right to approach the Settlement Commission under the Income Tax Act, 1961. The original assessments in question were completed under Section 153C, whereas the referenced judgment dealt with Section 153A. The court, upon reviewing the submissions, clarified that the rights to approach the Settlement Commission are applicable to both sections equally.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 800186 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-03-2025
• Assessment Year: misc
• Other Referred Cases: WP(C) No.2496/2024, WP(C) No.2017/2024, WP(C) No.44252 of 2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; T C KRISHNA
• Assessee Lawyers: ADITYA UNNIKRISHNAN; BINISHA BABY; ANIL NAIR
• Keywords: Income tax assessment; Review petition; Settlement commission
• Section: 153A; 153C

Judgement Text

"2025:KER:26602 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 RP NO. 21 OF 2025 AGAINST THE JUDGMENT DATED 22.08.2024 IN WP(C) NO.2496 OF 2024 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER: MR. CHOLAKKAL MAYAN KUTTY, AGED 68 YEARS, 16/333, CHOLAKKAL HOUSE, DOWNHILL P.O, MALAPPURAM,, PIN – 676519. BY ADVS. ADITYA UNNIKRISHNAN BINISHA BABY ANIL D. NAIR (SR.) RESPONDENT S / RESPONDENTS : 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK NEW DELHI, PIN – 110001. 2 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET NEW DELHI, PIN – 110003. 3 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, NEW ANNEX BUILDING, MANANCHIRA, KOZHIKODE, PIN – 673001. SRI. JOSE JOSEPH, SC, SRI. T.C.KRISHNA, SCGC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 26.03.2025, ALONG WITH RP.22/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP No.21/2025 IN WP(C)No.2496/2024 & RP No.22/2025 IN WP(C) No.2017/2024 2 2025:KER:26602 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 RP NO. 22 OF 2025 AGAINST THE JUDGMENT DATED 22.08.2024 IN WP(C) NO.2017 OF 2024 OF HIGH COURT OF KERALA REVIEW PETITIONER/ PETITIONER : HASSAN KUTTY, AGED 66 YEARS, KOOLIPPULAKKAL, RAMLA MANZIL, CHEROOR P.O, VENGARA, MALAPPURAM,PIN – 676314. BY ADVS. ADITYA UNNIKRISHNAN BINISHA BABY ANIL D. NAIR (SR.) RESPONDENTS/ RESPONDENTS : 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE ,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN – 110001. 2 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET NEW DELHI, PIN – 110003. 3 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, NEW ANNEX BUILDING, MANANCHIRA, KOZHIKODE,PIN – 673001. SRI. JOSE JOSEPH, SC SRI.T.C.KRISHNA, SCGC THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 26.03.2025, ALONG WITH RP.21/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP No.21/2025 IN WP(C)No.2496/2024 & RP No.22/2025 IN WP(C) No.2017/2024 3 2025:KER:26602 ORDER These Review Petitions have been filed stating that the judgment of this Court in WP(C)No.44252 of 2023 and connected cases proceed on the basis that all the cases decided by this Court were cases in which assessments had been completed under Section 153A of the Income Tax Act, 1961 (in short ‘the 1961 Act’) . It is submitted that the assessments in the cases filed by the review petitioners were completed under Section 153C of the 1961 Act and therefore, it may be clarified that the directions issued by this Court regarding the entitlement of the assessees to approach the Settlement Commission will apply equally to cases where the assessment was completed under Section 153C of the 1961 Act also. 2. The learned Senior Counsel appearing for the review petitioners would submit that the findings of this Court in the judgment will have no difference whether the assessment was completed under Sections 153A or 153C of the 1961 Act. 3. Sri. Jose Joseph, the learned Senior Standing Counsel appearing for the respondent Department would very fairly submit that the declaration of law as contained in the judgment of RP No.21/2025 IN WP(C)No.2496/2024 & RP No.22/2025 IN WP(C) No.2017/2024 4 2025:KER:26602 this Court regarding the right of the assessees to approach the Settlement Commission would not depend on whether the assessment was completed under Sections 153A or 153C of the 1961 Act. However, he points out that the Revenue has filed appeals against the judgment, the review of which has now been sought. Having heard the learned Senior Counsel appearing for the petitioners and the learned Senior Standing Counsel appearing for the respondent Department, these Review Petitions are ordered, making it clear that the directions issued by this Court regarding the right of the assessees to approach the Settlement Commission as contained in the judgment of this Court in WP(C)No.44252 of 2023 and connected cases will not be denied to them on the ground that the assessments completed against them were under Section 153C of the 1961 Act and not under Section 153A of the 1961 Act. These Review Petitions are disposed of accordingly. Sd/- GOPINATH P. JUDGE DK "