OMASSERY MILK PRODUCERS CO-OPERATIVE SOCIETY LTD. NO.D80 V. THE INCOME TAX OFFICER

WP(C)/36861/2022

AI Insights

The case involves the Omassery Milk Producers Co-operative Society Ltd., which challenged a notice issued by the Income Tax Department under Section 148A of the Income Tax Act, 1961, for the assessment year 2018-2019. The notice was based on an incorrect PAN that identified the petitioner as a firm rather than a co-operative society. The petitioner had previously applied for a correction in the PAN details, which was not reflected in the notice. The court heard the arguments from both the petitioner and the respondent's counsel and decided to quash the notice while allowing the department to issue a new one correctly identifying the petitioner.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 681294 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-11-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: A KUMAR; P J ANILKUMAR; G MINI; P S SREE PRASAD; JOB ABRAHAM
• Keywords: Assessment Year 2018-2019; Co-operative Society; Income Tax; Notice Quashing; PAN
• Section: 148A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 28TH DAY OF NOVEMBER 2022 / 7TH AGRAHAYANA, 1944 WP(C) NO. 36861 OF 2022 PETITIONER: OMASSERY MILK PRODUCERS CO-OPERATIVE SOCIETY LTD. NO.D80 AGED 54 YEARS OMASSERY, KODUVALLY, KOZHIKODE REPRESENTED BY ITS SECRETARY, SHRI KESAVAN NAMBOOTHIRI , PIN - 673572 BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2(3), KOZHIKODE, AAYAKAR BHAVAN, INCOME TAX OFFICE, SOUTH BLOCK, MANCHIRA, KOZHIKODE , PIN - 673001 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, INCOME TAX OFFICE, SOUTH BLOCK, MANCHIRA, KOZHIKODE , PIN - 673001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA OTHER PRESENT: 0 ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P. (C) No. 36861 of 2022 ..2.. JUDGMENT Dated this the 28th day of November, 2022 The petitioner has approached this Court being aggrieved by the fact that Ext.P4 notice has been issued to the petitioner in respect of the assessment year2018-2019 under Section 148A of the Income Tax Act, 1961 by quoting a PAN issued to the petitioner, showing the status of the petitioner to be a firm and not a co-operative society. 2. It is the submission of the learned counsel appearing for the petitioner that though initially a PAN was generated showing the status of the petitioner as a firm, on the application of the petitioner, a new PAN has been issued to the petitioner, correctly showing the petitioner to be a co- operative society. It is submitted that the petitioner has already approached the department through Ext.P2, seeking cancellation of the earlier PAN issued to the petitioner. 3. The learned standing counsel appearing for the respondent department states that he has no instructions as W.P. (C) No. 36861 of 2022 ..3.. to whether any action has been taken to cancel the earlier PAN issued to the petitioner. It is submitted that since Ext.P4 notice has been issued in the PAN of the petitioner, showing the petitioner as a firm, the same may be quashed reserving the right of the respondents to issue a fresh notice in accordance with law. 4. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent department, this writ petition will stand disposed of in the following manner:- (i) Ext.P4 notice will stand quashed as it has been issued under a PAN showing the status of the petitioner as a firm. However, it will be open to the respondent department to initiate fresh proceedings in accordance with law. (ii) The competent authority shall take a decision on Ext.P2 request made by the W.P. (C) No. 36861 of 2022 ..4.. petitioner for cancellation of the earlier PAN issued to the petitioner, in accordance with law, within a period of three months from the date of receipt of a certified copy of this judgment. The writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE RMV W.P. (C) No. 36861 of 2022 ..5.. APPENDIX OF WP(C) 36861/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2019 PASSED FOR THE ASSESSMENT YEAR 2017-18. Exhibit P2 TRUE COPY OF THE COMPLAINT LODGED THROUGH THE PETITIONER'S CHARTERED ACCOUNTANT DATED NIL Exhibit P3 TRUE COPY OF THE ACKNOWLEDGEMENT DATED 31.5.2022. Exhibit P4 TRUE COPY OF THE NOTICE DATED 24.3.2022 FOR THE ASSESSMENT YEAR 2018-19. RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE "