SIMON K.FRANCIS V. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

WP(C)/22318/2017

AI Insights

In this writ petition, Simon K. Francis, the petitioner, sought a directive from the High Court of Kerala to the Principal Chief Commissioner of Income Tax to address his representation concerning various tax-related notices and orders he received. The petitioner was aggrieved by the notices under different sections of the Income Tax Act and the Wealth Tax Act, which led to disputes over tax assessments. The court's decision focused on ensuring that the petitioner's representation was considered and a decision was made in a timely manner, highlighting the procedural fairness in handling tax disputes.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 699454 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-07-2017
• Assessment Year: misc
• Other Referred Cases: WPC.NO.31350/2016
• Laws Referred To: Income Tax Act 1961, Wealth Tax Act 1957
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI; P PILLAI; N NAGRESH
• Assessee Lawyers: PIRAPPANCODE SUDHIR; JELSON EDAMPADAM
• Keywords: Final Report; Income Tax; Notice; Order; Representation; Wealth Tax
• Section: 271(1)(c); 274; 55A; 221(1); 16A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 6TH DAY OF JULY 2017/15TH ASHADHA, 1939 WP(C).No. 22318 of 2017 (L) ---------------------------- PETITIONER(S): ------------- SIMON K.FRANCIS, KUTTIKADAN HOUSE, THOTTATHIL LANE, FATHIMA NAGAR, THRISSUR-680 005. BY ADVS.SRI.PIRAPPANCODE V.S.SUDHIR SRI.JELSON J.EDAMPADAM RESPONDENT(S): -------------- 1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, IS PRESS ROAD, CR BUILDING, KACHERIPADY, KOCHI-682018. 2. ASSISTANT COMMISSIONER, INCOME TAX, CIRCLE 1(1), THRISSUR. 3. THE SUPERINTENDENT OF POLICE, CENTRAL BUREAU OF INVESTIGATION/SPE/ACB, KERALA, KOCHI-682017. 4. UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. R1 & R2 BY SRI.K.M.V.PANDALAI, INCOME TAX R3 BY SRI.P.CHANDRASEKHARA PILLAI, C.B.I. R4 BY ADV. SRI.N.NAGARESH, ASG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL WP(C).No. 22318 of 2017 (L) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 : TRUE COPY OF THE FINAL REPORT IN CRIME NO.RC 05(A)2014/CBI/ACB/COCHIN OF SPECIAL JUDGE-I, FOR CBI CASES AT ERNAKULAM. EXHIBIT P2: TRUE COPY OF THE REPRESENTATION DATED 20-7-2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 : TRUE COPY OF THE JUDGMENT DATED 10-1-2017 OF THIS HON'BLE COURT IN WPC.NO.31350/2016 EXHIBIT P4 : TRUE COPY OF THE NOTICE DATED 13-3-2017 UNDER SECTION 221(1) OF THE INCOME TAX ACT 1961, ISSUED BY THE ASSISTANT COMMISSIONER, INCOME TAX, THRISSUR. EXHIBIT P5 : TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 16A OF WEALTH TAX ACT 1957 READ WITH SECTION 55A OF THE INCOME TAX ACT 1961 OF THE VALUATION OFFICER, INCOME TAX DEPARTMENT, THIRUVANANTHAPURAM. EXHIBIT P6 : TRUE COPY OF THE ORDER DATED 27.12.2016 OF THE INCOME TAX OFFICER, WARD 1(3), RANGE 1, THRISSUR. EXHIBIT P7 : TRUE COPY OF THE NOTICE DATED 31.03.2016 UNDER SECTION 274 READ WITH SECTION 271(1) (C) OF THE INCOME TAX ACT 1961. EXHIBIT P8 : TRUE COPY OF THE LETTER NO.AACCC5456F/226 (3)/CR-1(1)/TCR/2016-17 DATED 22-3-2017 OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I(1), THRISSUR TO THE BRANCH MANAGER, SOUTH INDIAN BANK, BAZAR BRANCH, THRISSUR. WP(C).No. 22318 of 2017 (L) --------------------------- EXHIBIT P9 : TRUE COPY OF THE REPRESENTATION DATED 17-4-2017 SUBMITTED BY THE PETITIONER ALONG WITH HIS BROTHER BEFORE THE CHIEF COMMISSIONER OF INCOME TAX, COCHIN. EXHIBIT P10 : TRUE COPY OF THE ACKNOWLEDGEMENT CARD EVIDENCING THE RECEIPT OF EXT P9 REPRESENTATION IN THE OFFICE OF THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY P.S. TO JUDGE EL A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.22318 Of 2017 -(L ) ............................................................. Dated this the 6th day of July, 2017 J U D G M E N T The limited prayer in the writ petition is for a direction to the 1st respondent, before whom the petitioner has preferred Ext.P9 representation, to consider and pass orders on the same, after hearing the petitioner. 2. I have heard the learned counsel appearing for the petitioner and the learned Standing counsel for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P9 representation within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 1st respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/6.07.17 "