M/S. VATTAMKULAM PANCHAYATH VANITHA SAHAKARANA SANGAM LTD. NO.M604 V. THE ASSISTANT DIRECTOR OF INCOME TAX,

WP(C)/7179/2023

AI Insights

The case involves M/s. Vattamkulam Panchayath Vanitha Sahakarana Sangam Ltd., represented by its secretary, Shri Ramachandran P.K., who filed a writ petition against the Assistant Director of Income Tax, the Income Tax Officer, Ward-IV Tirur, and the Commissioner of Income Tax (Appeals). The petitioner sought to quash the intimations under Section 143(1) of the Income Tax Act, 1961, for the assessment years 2019-20 and 2020-21. The court's decision focused on directing the 2nd respondent to reconsider the petitioner's representations regarding these assessments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749396 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-03-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ALAN KABEER KARIYAT
• Keywords: Assessment Year; Deductions; Finance Act 2021; Income Tax; Intimation; Quash
• Section: 143(1); 119(2)(a)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 7TH DAY OF MARCH 2023 / 16TH PHALGUNA, 1944 WP(C) NO. 7179 OF 2023 PETITIONER: M/S. VATTAMKULAM PANCHAYATH VANITHA SAHAKARANA SANGAM LTD. NO.M604 THRISSUR ROAD, NADUVATTAM, EDAPPAL, SUKAPURAM POST, MALAPPURAM DISTRICT- 679 576. REPRESENTED BY ITS SECRETARY, SHRI. RAMACHANDRAN P.K. BY ADVS. ALAN PRIYADARSHI DEV KABEER KARIYAT RESPONDENTS: 1 THE ASSISTANT DIRECTOR OF INCOME TAX, CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU, KARNATAKA – 560 500 2 THE INCOME TAX OFFICER, WARD-IV TIRUR - 676 101. MALAPPURAM DISTRICT. 3 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, NORTH BLOCK, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673 001 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7179 OF 2023 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 7 1 7 9 o f 2 0 2 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 0 7 t h d a y o f Ma r c h , 2 0 2 3 J UDGME NT A d mi t . S t a n d i n g C o u n s e l t a k e s n o t i c e f o r t h e r e s p o n d e n t s . 2 . 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 s . P 3 a n d P 4 i n t i ma t i o n s u n d e r S e c t i o n 1 4 3 ( 1 ) o f t h e I n c o me T a x A c t , 1 9 6 1 . T h e p e t i t i o n e r h a s p r e f e r r e d E x t . P 1 0 r e p r e s e n t a t i o n b e f o r e t h e 2 n d r e s p o n d e n t n a r r a t i n g h i s c o n t e n t i o n s . 3 . I n v i e w o f t h e l i mi t e d p r a y e r ma d e , t h i s wr i t p e t i t i o n e r i s d i s p o s e d o f d i r e c t i n g t h e 2 n d r e s p o n d e n t t o c o n s i d e r a n d p a s s o r d e r s o n E x t . P 1 0 a f t e r h e a r i n g t h e p e t i t i o n e r , a t t h e e a r l i e s t , a t a n y r a t e w i t h i n t wo mo n t h s f r o m t h e d a t e o f r e c e i p t o f a c o p y o f t h i s j u d g me n t . T h e o p e r a t i o n o f E x t . P 1 1 s h a l l b e s t a y e d t i l l d i s p o s a l o f E x t . P 1 0 a s d i r e c t e d a b o v e . S d / - T . R. RA V I s n J UDGE WP(C) NO. 7179 OF 2023 3 APPENDIX OF WP(C) 7179/2023 PETITIONER'S EXHIBITS Exhibit-P1 TRUE COPY OF THE ACKNOWLEDGEMENT FOR THE RETURN FILED BY THE PETITIONER FOR THE AY 2019-20 DATED 21.03.2020 Exhibit-P2 TRUE COPY OF THE ACKNOWLEDGEMENT FOR THE RETURN FILED BY THE PETITIONER FOR THE AY 2020-2021 DATED 08.03.2021 Exhibit-P3 TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) FOR THE ASSESSMENT YEARS 2019-20 DATED 21-7-2020 Exhibit-P4 TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) FOR THE ASSESSMENT YEAR 2020-21 DATED 25-11-2021 Exhibit-P5 TRUE COPY OF THE ORDER U/S.119(2)(A) OF THE CBDT DATED 30.09.2020 Exhibit-P6 TRUE COPY OF THE RESPONSE DATED 18.03.2021 FILED AGAINST EXHIBIT P3 INTIMATION Exhibit-P7 TRUE COPY OF THE CIRCULAR NO.8/2021 DATED 30.04.2021 Exhibit-P8 COPY OF THE RELEVANT PAGES OF THE INCOME TAX ACT, 1961 DATED NIL THAT THERE IS NO POWER FOR THE DEPARTMENT TO DISALLOW DEDUCTIONS UNDER SECTION 80P Exhibit-P9 COPY OF THE RELEVANT PAGES OF THE INCOME TAX ACT, 1961 AFTER INCORPORATING AMENDMENTS MADE TO THE ACT VIDE FINANCE ACT, 2021 DATED NIL Exhibit-P10 TRUE COPY OF THE REPRESENTATION FILED BEFORE THE 2ND AND 3RD RESPONDENTS DATED 05.04.2022 Exhibit-P11 TRUE COPY OF THE COMMUNICATION RECEIVED BY THE PETITIONER PROPOSING TO ADJUST REFUND DATED 24.12.2022 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "