SUSILKUMAR K.M V. INCOME TAX OFFICER

WP(C)/14313/2022

AI Insights

The case involves Susilkumar K.M, the petitioner, who challenged a notice issued under Section 148A of the Income Tax Act by the Income Tax Officer for the assessment year 2015-2016. The notice was issued without a personal hearing or opportunity to file an income tax return, alleging escaped income. The Income Tax Department argued that the petitioner was provided with the necessary materials and had already filed a reply. The court found the writ petition to be premature, stating that the petitioner would have adequate opportunities to contest the proceedings and file his return once further notices are issued.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 685827 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-06-2022
• Assessment Year: misc
• Other Referred Cases: WPC.28293/2021, WP(C) NO.11456 OF 2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: TOMSON EMMANUEL
• Keywords: Assessment Year 2015-2016; Escaped income; Income Tax; Income Tax Return; Notice; Personal hearing
• Section: 148; 148A; 148A(1)(d)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944 WP(C) NO. 14313 OF 2022 PETITIONER: SUSILKUMAR K.M AGED 56 YEARS HOUSE NO.V/205, MARANAYIL HOUSE, EROOR NORTH, THRIPUNITHURA-682306, ERNAKULAM DISTRICT. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 INCOME TAX OFFICER NON CORPORATE CIRCLE 1(1), CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN-682018. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, CORPORATE RANGE 1, INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN-682018. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.14313/2022 -2- J U D G M E N T The petitioner has approached this court challenging Ext.P1 notice which is issued under Section 148A of the Income Tax Act (the Act) in respect of the assessment year 2015-2016. It is submitted that the proceedings are unsustainable as no date is fixed for any personal hearing, no opportunity of filing any income tax return is provided and no material on the basis of which the officer reached the conclusion that there is escaped income is provided to the petitioner. 2. The learned standing counsel for the Income Tax Department would submit that the petitioner has issued with notice Section 148A of the Act calling upon to show cause as to why assessment proceedings should not be completed against him for the year 2015-2016 in respect of which the petitioner had not filed any return of income. It is submitted that on the petitioner's request the materials upon which the notice was issued has also been provided to him and the petitioner has filed a reply. It is submitted that if the officer decides to proceed further against the petitioner he will be issued with an order under Section 148 A (1) (d) of the Act along with a notice under Section 148 of the Act and in such point of time it is open to the petitioner to file his return of income. It is submitted that the petitioner is not prejudiced in any manner and this writ petition is highly premature. 3. The learned counsel appearing for the petitioner submits that despite receiving a notice under Section 148A, the petitioner was not able to file his return of income as the portal is not accepting any return. It is submitted that the petitioner has a valid point to be raised regarding the time barring of the assessment proceedings now initiated. W.P (C) No.14313/2022 -3- Having heard the learned counsel for the petitioner and the learned standing counsel for the respondents I am of the opinion that this writ petition is premature. As rightly pointed out by the learned standing counsel for the Department, after taking into consideration the reply filed by the petitioner an order under Section 148A (1) (d) along with a notice under Section 148A will be issued to the petitioner and at that point of time it is open to the petitioner to also file his return of income. The petitioner has also been given an opportunity to raise his contentions against notice issued under Sections 148A. In that view of the matter the petitioner is not entitled to any relief in the present writ petition. It is accordingly closed. Sd/- GOPINATH P. JUDGE AMG W.P (C) No.14313/2022 -4- APPENDIX OF WP(C) 14313/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF NOTICE UNDER CLAUSE (B) OF SECTION 148A OF THE INCOME TAX ACT ISSUED TO PETITIONER FOR AY- 2015-16, BY 1ST RESPONDENT WITHOUT FIXING A DATE FOR PERSONAL HEARING, DATED 3.3.2022. Exhibit P2 TRUE COPY OF JUDGMENT IN WPC.28293/2021 PASSED BY DIVISION BENCH OF THE HON'BLE MADHYA PRADESH HIGH COURT IN QUASHING NOTICE ISSUED IN VIOLATION TO THE LAW PREVAILING ON 3.3.2022. Exhibit P3 TRUE COPY OF INTERIM ORDER DATED 31.3.2022 PASSED BY THIS HON'BLE COURT IN WP(C) NO.11456 OF 2022, ON SIMILAR SET OF FACTS. "