P.M. AZEEZ, V. INCOME TAX OFFICER,

WP(C)/20190/2022

AI Insights

The case involves P.M. Azeez, the petitioner, challenging the orders issued by the Income Tax Department regarding his tax assessment for the year 2017-18. The petitioner sought to set aside the assessment and rectification rejection orders and requested a fresh rectified order after an effective opportunity of hearing. Additionally, the petitioner challenged the constitutional validity of Section 144B of the Income Tax Act, 1961, and the Faceless Assessment Scheme. The court dismissed the writ petition, advising the petitioner to utilize the appellate mechanisms provided under the Income Tax Act instead of seeking relief through writ jurisdiction.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 674107 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-07-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: K S NAIR; HARIMA HARIHARAN; RAJATH NATH; G REMADEVI
• Keywords: Assessment Order; Constitutional Validity; Faceless assessment; Rectification Order; Writ of Mandamus
• Section: 154; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 26TH DAY OF JULY 2023 / 4TH SRAVANA, 1945 WP(C) NO. 20190 OF 2022 PETITIONER/S: P.M. AZEEZ, AGED 68 YEARS PADINJARECHALIL HOUSE, KAVUMKARA, MUVATTUPUZHA, PIN-686 673. BY ADVS. K.S.HARIHARAN NAIR HARIMA HARIHARAN RAJATH R NATH G.REMADEVI RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 1 & TPS, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA, PIN-685 584. 2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOMET TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN-110 001. BY SC SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.20190 OF 2022 2 JUDGMENT The present writ petition has been filing seeking the following reliefs: (i) issue a writ of mandamus or other appropriate writ or orders direction setting aside Ext.P1 and P7 orders; (ii) issue a writ of mandamus or other appropriate writ or orders directing the 1st respondent to pass a fresh rectified order after providing the petitioner an effective opportunity of hearing; (iii) issue a writ of mandamus or other appropriate writ or orders directing the respondents or any other person acting on their behalf not to enforce the demand as per Ext.P1 order; (iv) declare Section 144B of the Income Tax Act, 1961 and the Faceless Assessment Scheme brought into effect under the same to be constitutionally invalid in so far as they violate the provisions of the Constitution of India WP(C) NO.20190 OF 2022 3 2. Admittedly, there is equally efficacious alternate remedy available under the Income Tax Act itself for the assessee - the writ petitioner. This Court would not like to entertain writ petition against the assessment order or the order passed on the application for rectification under Section 154 of the Income Tax Act. 3. In view of the above, the present writ petition is dismissed with liberty to the petitioner to approach the appellate authority under the Income Tax Act against the assessment order and the order passed on the application under Section 154 of the Income Tax Act, 1961. If the petitioner approaches the appellate authority within 30 days from today by filing appeal under the Income Tax Act, the appeal shall be decided on merit in accordance with law. Sd/- DINESH KUMAR SINGH JUDGE Shg WP(C) NO.20190 OF 2022 4 APPENDIX OF WP(C) 20190/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 22-03-2022 ISSUED BY THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2017-18 Exhibit P2 COPY OF THE RECTIFICATION PETITION FILED BY THE PETITIONER AGAINST EXT P1 ORDER BEFORE THE 2ND RESPONDENT Exhibit P3 COPY OF THE CONFIRMATION STATEMENT ISSUED BY M/S. ILAHIA TRUST Exhibit P4 COPY OF THE LETTER DATED 11-04-2022 ISSUED BY FEDERAL BANK, MUVATTUPUZHA EAST BRANCH Exhibit P5 COPY OF THE BANK STATEMENT OF THE PETITIONER Exhibit P6 COPY OF THE CONFIRMATION STATEMENT DATED 19- 042022 ISSUED BY THE CHARTERED ACCOUNTANT Exhibit P7 COPY OF THE RECTIFICATION REJECTION ORDER DATED 03.05-2022 ISSUED BY THE 1STRESPONDENT Exhibit P8 COPY OF THE INTERIM ORDER IN WP(C) NO. 27163 OF 2021 DATED 01-12-2021 PASSED BY THE HON'BLE HIGH COURT OF KERALA Exhibit P9 Copy of the notice dated 11-03-2022 issued by the Income Tax Department Exhibit P10 Copy of the certificate dated 24-09-20225 issued by the Chartered Accountant "