P.K. Raju V. The Commissioner of Income Tax and The Assistant Commissioner of Income Tax and The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer

WP(C)/3696/2022

AI Insights

P.K. Raju, the petitioner, challenged the notices issued by the Income Tax authorities under various sections of the Income Tax Act, 1961, concerning the assessment year 2015-2016. The notices were related to the requirement of documents and further assessments. The petitioner had previously approached the court with a similar challenge, which was dismissed on the grounds that the petitioner should have replied to the notices rather than seeking judicial intervention prematurely. In this instance, the court reiterated its stance from the earlier case, dismissing the writ petition and affirming the legality of the notices issued by the tax authorities.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 812682 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-01-2024
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.19592 of 2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: P K MENON; JOSE JOSEPH
• Assessee Lawyers: LEEJOY MATHEW; SABU KALLARAMMOOLA
• Keywords: Assessment Year 2015-2016; Income Tax; Jurisdiction; Legal provisions; Show cause notice
• Section: 147; 148; 142(1); 143(2)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 W.P.(C) NO.3696 OF 2022 PETI TIONER: P.K.RAJU, S/O. KURIAN, AGED 65 YEARS, ARBEE AGENCIES, KARIPPADAM P. O., THALAYOLAPARAMBU, KOTTAYAM-686 605. BY ADVS. LEEJOY MATHEW.V. SABU S.KALLARAMOOLA RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN-682 018. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE AND TPS, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM. 3 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI. ADV. P.K. RAVINDRANATHA MENON (SR.) ADV. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C) NO.3696 OF 2022 JUDGMENT Dated this the 18th day of January, 2024 The present writ petition has been filed challenging Exts.P3, P9 and P11 notices issued under Sections 142(1), 148 and 143(2) read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the IT Act') in respect of the assessment year 2015-2016. 2. The petitioner has approached this Court earlier by filing W.P.(C) No.19592 of 2021, impugning the notice under Section 143(2) read with Section 147 of the IT Act. The said writ petition was dismissed by this Court on 20.09.2021 on the ground that the petitioner should have filed a reply to the said notice and the writ petition was premature. 3. Again, the petitioner has approached this Court in this writ petition against the show cause notice. 4. This Court finds no ground to take a different view in W.P.(C) No.19592 of 2021. This Court would not -3- W.P.(C) NO.3696 OF 2022 like to interfere with the proceedings in pursuance to the show cause notices issued to the petitioner. This Court is of the opinion that notices issued to the petitioner are neither without jurisdiction nor in violation of any expressed provision of law. Therefore, the writ petition is not maintainable and is hereby dismissed. Sd/- DINESH KUMAR SINGH JUDGE bpr -4- W.P.(C) NO.3696 OF 2022 APPENDIX OF WP(C) 3696/2022 PETITIONER'S EXHIBITS Exhibit1 TRUE COPY OF THE JUDGMENT DATED 20.9.2021 OF THIS HON'BLE COURT IN WP(C) NO. 19592/2021 Exhibit2 TRUE COPY OF THE REPLY TO THE NOTICE UNDER SEC 156 AND THE ASSESSMENT ORDER UNDER SEC 143(3) DATED 11.9.2017 Exhibit3 TRUE COPY OF THE NOTICE U/S 142(1) DATED 27.12.2021 REQUIRING THE PETITIONER TO FURNISH DOCUMENTS. Exhibit4 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. 15294/2021 PASSED BY THIS HON'BLE COURT IN A SIMILAR CASE. Exhibit5 TRUE COPY OF THE NOTICE UNDER SEC 156 AND THE ASSESSMENT ORDER UNDER SEC 143(3) DATED 11.9.2017. Exhibit6 TRUE COPY OF THE CHELLAN NO. 02409 DATED 13.10.2017. Exhibit7 TRUE COPY OF THE NOTICE U/S 154 DATED 23.1.2019. Exhibit8 A TRUE COPY OF THE REPLY DATED 13.2.2019. Exhibit9 TRUE COPY OF THE NOTICE U/S 148 DATED 23.3.2021. Exhibit10 A TRUE COPY OF THE ACKNOWLEDGMENT CONFIRMING THE FILING OF RETURN. Exhibit11 TRUE COPY OF THE NOTICE DATED 22.7.2021 ISSUED U/S 143(2) R/W SEC 147. "