OMANA PURUSHOTHAMAN, V. UNION OF INDIA,

WP(C)/41688/2022

AI Insights

The case involves Omana Purushothaman, the petitioner, who challenged an assessment order (Ext.P5) issued by the fourth respondent, the National Faceless Assessment Centre (NaFAC). The assessment order disallowed the petitioner's claim for exemption from payment of income tax on a certain amount. The petitioner argued against this order, but the court clarified that disputes regarding assessment orders are to be handled by the appellate authority under the Income Tax Act, 1961, and not by the High Court. The court dismissed the writ petition, advising the petitioner to seek redress through the appropriate appellate channels.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 687898 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: GEENA MATHEW; O RAMACHANDRAN NAMBIAR
• Keywords: Appeal; Assessment Order; Faceless assessment; Income tax exemption
• Section: 143(3); 1448

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 25TH DAY OF OCTOBER 2023 / 3RD KARTHIKA, 1945 WP(C) NO. 41688 OF 2022 PETITIONER/S: OMANA PURUSHOTHAMAN, AGED 54 YEARS W/O.AJITH KUMAR S, A.K.R INDUSTRIES MULAKKALATHUKAVU POST -695614, KILIMANOOR VILLAGE CHIRAYANKEEZHU TALUK, THIRUVANANTHAPURAM DISTRICT. RESIDING AT: SUKUMARA VILASAM, PONGANAD POST - 695601, KILIMANOOR VILLAGE, CHIRAYANKEEZHU TALUK, THIRUVANANTHAPURAM DISTRICT. BY ADVS. GEEN T.MATHEW O.RAMACHANDRAN NAMBIAR RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA NEW DELHI G.P.O POST , NEW DELHI DISTRICT, DELHI STATE, PIN - 110001 2 CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA 6TH FLOOR, MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI G.P.O POST, NEW DELHI DISTRICT, DELHI STATE, PIN - 110001 3 THE NATIONAL FACELESS ASSESSMENT CENTRE (NaFAC) REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NaFAC), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA 6TH FLOOR, MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI G.P.O POST, NEW DELHI DISTRICT, DELHI STATE, PIN - 110001 WP(C) NO. 41688 OF 2022 2 4 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER THE NATIONAL FACELESS ASSESSMENT CENTRE (NaFAC) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI G.P.O POST , NEW DELHI DISTRICT, DELHI STATE, PIN - 110001 5 THE INCOME TAX OFFICER WARD 1(1), TRIVANDRUM, OFFICE OF THE INCOME TAX OFFICER ROOM NO.509, 5TH, AAYAKAR BHAWAN,1ST FLOOR KAWDIAR POST , THIRUVANANTHAPURAM DISTRICT, PIN - 695003 BY ADVS. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 41688 OF 2022 3 J U D G M E N T The present writ petition has been filed against the assessment order, Ext.P5, passed by the fourth respondent. If there is any dispute regarding the assessment order, there is a provision of appeal under the Income Tax Act, 1961. This Court cannot exercise as an appellate authority against the assessment order. The question whether the assessing authority has correctly disallowed the claim of the petitioner for exemption from payment of income tax on certain amount is a question of facts and evidence, which can be examined by the appellate authority and not by this Court. 2. In view of the above, the present writ petition is dismissed with liberty to the petitioner to approach the appellate authority against the impugned assessment order. If the petitioner files appeal, along with an application WP(C) NO. 41688 OF 2022 4 for condonation of delay, within a period of fifteen days from today, the appellate authority will, while computing the limitation period, exclude the time spent before this Court in prosecuting this writ petition. Petitioner is permitted to raise all available grounds to her in the appeal against the assessment order. With the aforesaid direction, the present writ petition stands finally disposed of. Pending interlocutory application, if any, in the writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 41688 OF 2022 5 APPENDIX OF WP(C) 41688/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REPLY DATED 17.01.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P2 TRUE COPY OF THE NOTICE NO.ITBA/AST/F/143(3) (SCN)/2021- 22/1040761430(1) DATED 15.03.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P3 TRUE COPY OF THE REPLY DATED 22.03.2022 FILED BY THE PETITIONER IN EXHIBIT P2 SHOW CAUSE NOTICE Exhibit P4 TRUE COPY OF THE REPLY DATED 23..03.2022 FILED BY THE PETITIONER IN EXHIBIT P2 SHOW CAUSE NOTICE Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2022-23/1045640690(1) DATED 19.09.2022 ISSUED BY THE 4TH RESPONDENT FOR THE ASSESSMENT YEAR 2020 -21 UNDER SECTION 143(3) READ WITH SECTION 1448 OF THE INCOME TAX ACT, 1961 Exhibit P5(a) TRUE COPY OF THE COMPUTATION SHEET NO.ITBA/AST/S/330/2022-23/1045640777(1) DATED 19.09.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P5(b) TRUE COPY OF THE NOTICE OF DEMAND NO.ITBA/AST/S/156/2022-23/1045640763(1) DATED 19.09.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE LETTER NO. ITBA/RCV/F/17/2022-23/1047718748(1) DATED 30.11.2022 ISSUED BY THE 5TH RESPONDENT "