UBAID P.T. V. THE INCOME TAX OFFICER

WP(C)/11525/2022

AI Insights

The case involves a writ petition filed by Ubaid P.T., the proprietor of U.K. Industries, challenging an assessment order (Ext. P3) issued by the 2nd respondent, the Income Tax Officer at the National Faceless Assessment Centre. The petitioner contended that the assessment order was issued without sufficient time for him to file objections, violating the principles of natural justice. The draft assessment order had only provided 24 hours for the petitioner to respond, which he argued was inadequate. The court found merit in the petitioner's argument, noting that the principles of natural justice were not followed, and thus allowed the writ petition, setting aside the assessment order and directing the issuance of a new one.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 763832 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-03-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: HARISANKAR MENON; K KRISHNA MENON; R SREEJITH
• Keywords: Assessment Order; Natural Justice; Quash order; Sufficient time

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1ST DAY OF MARCH 2023 / 10TH PHALGUNA, 1944 WP(C) NO. 11525 OF 2022 PETITIONER: UBAID P.T. AGED 44 YEARS PROPRIETOR, U.K.INDUSTRIES, 11/449A, KUNDAYITHODU, KOLATHARA (POST), KOZHIKODE - 673 655. BY ADVS. HARISANKAR V. MENON K.KRISHNA MEERA V.MENON R.SREEJITH RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2(3), AAYAKAR BHAVAN, INCOME TAX OFFICE, SOUTH BLOCK, MANANCHIRA, KOZHIKODE - 673 001. 2 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI - 100 001. BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 11525 OF 2022 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 1 1 5 2 5 o f 2 0 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 0 1 s t d a y o f Ma r c h , 2 0 2 3 J UDGME NT T h e p r a y e r i n t h e wr i t p e t i t i o n i s t o q u a s h E x t . P 3 o r d e r i s s u e d b y t h e 2 n d r e s p o n d e n t . E x t . P 3 i s a n a s s e s s me n t o r d e r wh i c h wa s a s s a i l e d o n t h e g r o u n d t h a t t h e p e t i t i o n e r d i d n o t g e t s u f fi c i e n t t i me t o p u t f o r wa r d h i s c a s e . I t i s c o n t e n d e d t h a t t h e d r a f t a s s e s s me n t o r d e r g r a n t e d o n l y 2 4 h o u r s ' t i me t o t h e p e t i t i o n e r f o r fi l i n g o b j e c t i o n s . T h e p e t i t i o n e r h a d p r e f e r r e d E x t . P 2 s e e k i n g a d j o u r n me n t a s we l l a s f o r p e r s o n a l h e a r i n g . I t wa s n o t c o n s i d e r e d b y t h e 2 n d r e s p o n d e n t wh i l e i s s u i n g t h e a s s e s s me n t o r d e r . T h e ma i n g r o u n d o n wh i c h t h e o r d e r i s c h a l l e n g e d i s , v i o l a t i o n o f t h e p r i n c i p l e s o f n a t u r a l j u s t i c e . E v e n t h o u g h t h e r e i s a n o b j e c t i o n t a k e n i n t h e wr i t p e t i t i o n t h a t t h e a s s e s s me n t p r o c e e d i n g s a r e b a r r e d b y l i mi t a t i o n , t h e c o u n s e l f o r t h e p e t i t i o n e r s u b mi t t e d t h a t t h e p e t i t i o n e r wi l l b e s a t i s fi e d i f s u f fi c i e n t t i me i s g r a n t e d t o h i m WP(C) NO. 11525 OF 2022 3 f o r r e s p o n d i n g t o t h e d r a f t a s s e s s me n t o r d e r . T h e S t a n d i n g C o u n s e l f o r t h e d e p a r t me n t f a i r l y s u b mi t t e d t h a t t i me c a n b e g r a n t e d s i n c e i t i s a p p a r e n t f r o m t h e o r d e r t h a t o n l y 2 4 h o u r s ' t i me wa s g r a n t e d . I n t h e r e s u l t , t h e wr i t p e t i t i o n i s a l l o we d . E x t . P 3 i s s e t a s i d e . T h e 2 n d r e s p o n d e n t i s d i r e c t e d t o p a s s f r e s h d r a f t a s s e s s me n t o r d e r s i n a c c o r d a n c e w i t h l a w, a f t e r g i v i n g s u f fi c i e n t t i me t o t h e p e t i t i o n e r t o r e s p o n d . S d / - T . R. RA V I s n J UDGE WP(C) NO. 11525 OF 2022 4 APPENDIX OF WP(C) 11525/2022 PETITIONER'S EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT. Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE ASST. COMMISSIONER, NFAC, KOZHIKODE. Exhibit P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "