Aleyamma Jacob vs The Assistant Commissioner Of ...
2021 Latest Caselaw 23481 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
  THURSDAY, THE 25TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943
                       WP(C) NO. 26215 OF 2021
PETITIONER:

          ALEYAMMA JACOB,
          AGED 83 YEARS
          NECHUPADAM HOUSE, KADAYIRUPPU,
          KOLENCHERY, ERNAKULAM DISTRICT,
          COCHIN - 682 311.

          BY ADVS.
          SRI. JOSEPH MARKOSE (SR.)
          SRI. ABRAHAM MARKOS
          SRI. ABRAHAM JOSEPH MARKOS
          SRI. ISAAC THOMAS
          SRI. P.G. CHANDAPILLAI ABRAHAM
          SRI. ALEXANDER JOSEPH MARKOS
          SRI. SHARAD JOSEPH KODIANTHARA


RESPONDENTS:

    1     THE ASSISTANT COMMISSIONER OF INCOME TAX,
          CIRCLE - 1,
          ALUVA - 683 101.
    2     COMMISSIONER OF INCOME TAX,
          KOCHI - 682 018.
    3     DEPUTY COMMISSIONER OF INCOME TAX,
          CENTRALISED PROCESSING CENTRE,
          BANGALORE - 560 500.
    4     THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT
          COMMISSIONER OF INCOME TAX,
          INCOME TAX OFFICER,
          NATIONAL E-ASSESSMENT CENTRE,
          NEW DELHI - 110 001.

          SRI. CHRISTOPHER ABRAHAM - SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.26215 OF 2021

                                     2


                                JUDGMENT

The petitioner, an assessee under the provisions of the

Income Tax Act, 1961 (for short 'the IT Act') has filed Income

Tax Returns for the assessment year 2017-2018 and paid all

admitted taxes. The 3rd respondent by Ext.P4 issued under

Section 143(1)(a) of the IT Act proposed an adjustment of

Rs.3,32,01,658/- as an incorrect claim for the reason the

amount entered in Schedule SI are inconsistent with the

corresponding amount entered in Schedule CG/Schedule OS.

pursuant thereto, Ext.P6 intimation under Section 143(1) was

issued making the adjustment as proposed in Ext.P4.

2. Contending that this is in violation of principles of

Natural Justice, the petitioner filed Ext.P7 Rectification

Petition. However, by Ext.P8, the same was rejected without

hearing the petitioner. The petitioner therefore, filed Ext.P9

Rectification Petition which is pending before the 1 st

respondent. The limited prayer of the petitioner at this stage

is for a direction to consider Ext.P9 Rectification Petition, at

the earliest.

WP(C).No.26215 OF 2021

3. Heard Sri.Joseph Markose, the learned Senior

Counsel for the petitioner assisted by Sri.Abraham Joseph

Markos and also Sri.Christopher Abraham, the learned

Standing Counsel for the 1st respondent.

Having regard to the facts and circumstances of the

case, there will be a direction to the 1 st respondent to

consider Ext.P9 Rectification Petition, after hearing the

petitioner, within a period of two months from the date of

receipt of a copy of the judgment. Till such time the orders

as above are passed, there will be a stay of recovery of the

amounts demanded under Exts.P6 and P8.

The writ petition is disposed of with the above direction.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SPR WP(C).No.26215 OF 2021

APPENDIX

PETITIONER'S EXHIBITS:-

EXHIBIT P1 TRUE COPY OF THE RETURN ACKNOWLEDGEMENT DATED 30.07.2017 FOR ASSESSMENT YEAR 2017-18.

EXHIBIT P2 TRUE COPY OF THE RETURN FORM FOR ASSESSMENT YEAR 2017-18.

EXHIBIT P3 TRUE COPY OF THE COMPUTATION OF INCOME FOR ASSESSMENT YEAR 2017-18.

EXHIBIT P4 TRUE COPY OF THE COMMUNICATION DATED 10.08.2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) (a) OF THE INCOME TAX ACT, 1961.

EXHIBIT P5 TRUE COPY OF THE OBJECTIONS DATED 11.03.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE INTIMATION DATED 28.03.2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961.

EXHIBIT P7 TRUE COPY OF THE RECTIFICATION PETITION DATED 11.04.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT, 1961.

EXHIBIT P8 TRUE COPY OF THE COMMUNICATION DATED 28.06.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.

EXHIBIT P9 TRUE COPY OF THE RECTIFICATION PETITION DATED 02.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P10 TRUE COPY OF THE COMMUNICATION DATED 13.02.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

EXHIBIT P11 TRUE COPY OF THE REPLY DATED 13.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

     RESPONDENTS'S EXHIBITS:-    NIL.