RAJASEKHARAN NAIR GOPALAKRISHNAN, V. UNION OF INDIA,

WP(C)/14910/2022

AI Insights

The case involves Rajasekharan Nair Gopalakrishnan, the petitioner, who challenged the income tax assessment and demand notices issued by the income tax authorities. The petitioner argued that the notices and subsequent proceedings were conducted without providing a reasonable opportunity to respond, particularly highlighting the procedural inadequacies in the notice issued under Section 144B of the IT Act. The High Court found merit in the petitioner's arguments, noting the lack of proper opportunity to contest the assessments, and thus remitted the matter back to the 2nd respondent for a fresh assessment following due process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 725271 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-10-2023
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 11960 of 2021, Civil Appeal No. 5121 of 2021
• Laws Referred To: Article 226 of the Constitution of India, Section 144B of the IT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V S CHANDRASEKHARAN; LEKSHMI SWAMINATHAN; S HARIDAS; K P SABITHA; SAJNA UMMER
• Keywords: Certiorari; Certiorari; Faceless assessment; Income tax assessment; Mandamus; Opportunity to Respond; Writ petition
• Section: 144B; 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945 WP(C) NO. 14910 OF 2022 PETITIONER: RAJASEKHARAN NAIR GOPALAKRISHNAN, AGED 64 YEARS S/O. GOPALAKRISHNAN NAIR, ERAMATHU HOUSE, KEEZHCHERIMEL, CHENGANNOOR PO., ALAPPUZHA, PIN – 689 121. BY ADVS. V.S.CHANDRASEKHARAN LEKSHMI SWAMINATHAN S.JAYAKUMAR HARIDAS K.P. C.A.SABITHA SAJNA T.UMMER RESPONDENT S : 1 UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL SECRETARIAT, NEW DELHI, PIN – 110 001. 2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110 003. 3 INCOME-TAX OFFICER, WARD-2, INCOME-TAX OFFICE, T.K.ROAD, THIRUVALLA, PIN – 689 101. 4 CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS CHAIRPERSON, CONNAUGHT CIRCUS, NEW DELHI, PIN – 110 001. OTHER PRESENT: JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 14910 OF 2022 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 14910 OF 2022 -------------------------------------------- Dated this the 19th day of October, 2023 J U D G M E N T 1. The present Writ Petition has been filed under the Article 226 of the Constitution of India, seeking the following prayers. “I. Issue writ in the nature of certiorari or any other appropriate order or direction, call for the entire documents in pursuant to Exhibit- P6 &7 and quash the same. II. Issue a writ in the nature of mandamus or any other writ or order directing the 2nd Respondent to consider and pass fresh orders for the assessment year 2017-18 strictly adhering to the provisions of Section 144B of the IT Act after giving the petitioner reasonable time to file objections to the variations WP(C) NO. 14910 OF 2022 3 prejudicial to the interest of the petitioner, if any, proposed to be made to the income and after affording an opportunity of being heard. III. To pass any such order or direction as this Hon’ble Court may deem fit and proper to meet the ends of justice.” 2. The petitioner was issued notice under Section 144(B) on 29.03.2022 in Ext.P5 asking him to submit his reply on the same day before 23:59 hours. The said notice was disposed at quite mere formalities and petitioner was virtually granted no opportunity to file response to the said show cause notice. I find that the subsequent proceedings from the notice dated 29.03.2022 in Ext.P5 is unsustainable. Therefore, this writ petition is allowed and the matter is remitted back to the file of the 2nd respondent to pass a fresh order after affording a reasonable opportunity to the petitioner to file response to Ext.P5 notice. It is WP(C) NO. 14910 OF 2022 4 made clear that the petitioner does not avail the opportunity granted by the 2nd respondent on time, no writ petition will be entertained by this Court. After the order is finalised by the assessing authority, the petitioner may take statutory remedy as applicable to him. 3. Ext.P6 and Ext.P7 orders are hereby set aside. Sd/- DINESH KUMAR SINGH JUDGE rpr WP(C) NO. 14910 OF 2022 5 APPENDIX OF WP(C) 14910/2022 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF NOTICE DATED 7/09/2021, UNDER SECTION 143(2) OF I T ACT ISSUED BY 3RD RESPONDENT. Exhibit P2 TRUE COPY OF REPLY DATED 15/09/2021 FILED BY PETITIONER TO SECTION 143(2) NOTICE. Exhibit P3 TRUE COPIES OF NOTICE DATED 22/11/2021 AND REVISED NOTICE DATED 11/03/2022 UNDER SECTION 142(1) OF I T ACT ISSUED TO PETITIONER BY THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE REPLY SUBMITTED ELECTRONICALLY BY PETITIONER ON 14/03/2022 AND AGAIN ON 16/03/2022 AT THE REQUEST OF THE 2ND RESPONDENT. Exhibit P5 TRUE COPIES OF THE SHOW NOTICE DATED 28/03/2022 & DRAFT ASSESSMENT ORDER, SERVED TO PETITIONER ON 29/03/2022 ISSUED BY 2ND RESPONDENT. Exhibit P6 TRUE COPY OF THE INCOME-TAX ASSESSMENT ORDER DATED 30/03/2022. Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 30/03/2022 ISSUED TO PETITIONER. Exhibit P8 TRUE COPY OF THE JUDGMENT IN WP(C) NO. 11960 OF 2021 DATED 01/10/2021 OF THE HONORABLE HIGH COURT OF KERALA. Exhibit P9 TRUE COPY OF JUDGMENT OF THE HONORABLE SUPREME COURT OF INDIA DATED 03/09/2021 IN CIVIL APPEAL NO.5121 OF 2021. "