SHEPHERDS VALLEY PUBLIC CHARITABLE TRUST V. THE UNION OF INDIA

WP(C)/21262/2020

AI Insights

The case involves Shepherds Valley Public Charitable Trust, represented by its trustee Rev. Fr. Pa Thomas, who approached the Kerala High Court challenging a proposed re-assessment under the Income Tax Act for the assessment years 2015-16 to 2017-18. The trust argued that the legality of the re-assessment proposal was not tested, seeking relief based on the Supreme Court's directions in GKN Driveshafts (India) Limited Vs. ITO & Ors. During the proceedings, the respondents provided reasons for the re-assessment, to which the petitioner filed objections. The court's decision focused on ensuring that the petitioner's objections were duly considered by the 2nd respondent.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 721576 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-11-2020
• Assessment Year: misc
• Other Referred Cases: GKN Driveshafts (India) Limited Vs. ITO & Ors [(2003) 259 ITR 19]
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: J VISHNU
• Assessee Lawyers: SANTHOSH MATHEW; ARUN THOMAS; JENNIS STEPHEN; VIJAY PAUL; KARTHIKA MARIA; VEENA RAVEENDRAN; ANIL PULICKEL; DIVYA GEORGE; JAISY JOE
• Keywords: Income Tax; Objections; Re-assessment; Supreme Court directions; Legal test
• Section: 147; 142(1); 143(2)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 04TH DAY OF NOVEMBER 2020 / 13TH KARTHIKA, 1942 WP(C).No.21262 OF 2020(G) PETITIONER/S: SHEPHERDS VALLEY PUBLIC CHARITABLE TRUST BUILIDING NO.268,WARD NO.IX,PULICKAL KAVALA.P.O,KOTTAYAM-686515.REPRESENTED BY ITS TRUSTEE,REV.FR.PA THOMAS. BY ADVS. SRI.SANTHOSH MATHEW SRI.ARUN THOMAS SRI.JENNIS STEPHEN SRI.VIJAY V. PAUL SMT.KARTHIKA MARIA SMT.VEENA RAVEENDRAN SRI.ANIL SEBASTIAN PULICKEL SMT.DIVYA SARA GEORGE SMT.JAISY ELZA JOE RESPONDENT/S: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARMTMENT OF REVENUE),NORTH BLOCK,NEW DELHI-110001. 2 THE OFFICE OF THE INCOME TAX OFFICER, EXEMPTION WARD PUBLIC LIBRARY BUILDING, SHASTRI ROAD,KOTTAYAM-686001. 3 THE VALUATION OFFICER, VALUATION CELL,FOURTH FLOOR,VASANTHAM TOWERS,PEROORKADA,THIRUVANANTHAPURAM-695005. R1 BY ADV. SRI.J.VISHNU OTHER PRESENT: SC: CHRISTOPHER ABRAHAM, ASG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21262 OF 2020(G) 2 JUDGMENT The petitioner has approached this Court aggrieved by a proposed re- assessment under the Income Tax Act, for the assessment years 2015-16 to 2017-18. In the writ petition, it is his case that the proposal for re-assessment was not tested for its legality, and it was therefore that he had approached this Court seeking the benefit of the directions issued by the Supreme Court in GKN Driveshafts (India) Limited Vs. ITO & Ors [(2003) 259 ITR 19]. During the pendency of this writ petition, the respondents have communicated the reasons that weighed with them for re-opening the assessment and the petitioner has produced as Ext.P15, the objections preferred by him to the grounds for re-assessment communicated to him. Under the said circumstances, all that remains is to direct the respondents to consider and pass orders on Ext.P15 objection preferred by the petitioner to the grounds for re-assessment communicated to him. The writ petition is therefore disposed by directing the 2nd respondent to pass orders on the objections preferred by the petitioner, to the grounds proposing re-assessment, after hearing the petitioner, within six weeks from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ WP(C).No.21262 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 21 SEPTEMBER 2017 ISSUED UNDER SECTION 143(2) OF THE ACT. EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 31.10.2018 UNDER S.142(1)OF THE ACT. EXHIBIT P3 TRUE COPY OF THE RESPONSE FILED ON 02 NOVEMBER 2018. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 05 NOVEMBER 2018 PASED BY THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE REQUEST LETTER FILED BEFORE THE 2ND RESPONDENT DATED 21 FEBRUARY 2019. EXHIBIT P6 TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2015-16 ISSUED UNDER SECTION 147 OF THE ACT EXHIBIT P7 TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2016-17 ISSUED UNDER SECTION 147 OF THE ACT. EXHIBIT P8 TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2017-18 ISSUED UNDER SECTION 147 OF THE ACT. EXHIBIT P9(A) TRUE COPY OF LETTER DATED 16.7.2020 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 15-16. EXHIBIT P9(B) TRUE COPY OF LETTER DATED 16.7.2020 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 16-17. EXHIBIT P9(C) TRUE COPY OF LETTER DATED 16.7.2020 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 17-18. EXHIBIT P10 TRUE COPY OF THE NOTICE DATED 13.7.2020 WP(C).No.21262 OF 2020(G) 4 RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT EXHIBIT P11 TRUE COPY OF THE NOTICE RECEIVED FROM THE 3RD RESPONDENT DATED 04.08.2020. EXHIBIT P12 TRUE COPY OF THE NOTICE RECEIVED FROM THE 3RD RESPONDENT DATED 04.08.2020. EXHIBIT P12 TRUE COPY OF THE APPLICATION DATED 11.9.2020 FILED UNDER RTI ACT BY THE PETITIONER BEFORE THE CENTRAL PUBLIC INFORMATION OFFICER. EXHIBIT P13 TRUE COPY OF THE RESPONSE DATED 18 SEPTEMBER 2020. EXHIBIT P14 TRUE COPY OF THE JUDGMENT OF THE HON 'BLE SUPREME COURT IN GKN DRIVE- SHAFTS(INDIA)LIMITED. EXHIBIT P15 TRUE COPY OF THE OBJECTION DATED 17/10/2020 FILED FOR ASSESSMENT YEARS 2015-16 2016-17 AND 2017-18 "