Ameer Mohammed vs Union Of India
2022 Latest Caselaw 11292 Ker

Citation : 2022 Latest Caselaw 11292 Ker
Judgement Date : 2 December, 2022

Kerala High Court

Ameer Mohammed vs Union Of India on 2 December, 2022

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
   FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944
                        WP(C) NO. 37680 OF 2022
PETITIONER/S:

          AMEER MOHAMMED , AGED 38 YEARS
          S/O. KOODATH UMMER,
          KOODATHHOUSE, HMT COLONY P O,
          KALAMASSARY - ERNAKULAM DISTRICT, PIN - 683503
          BY ADV TOMSON T.EMMANUEL


RESPONDENT/S:

    1     UNION OF INDIA, DEPARTMENT OF REVENUE,
          MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
          NORTH BLOCK, NEW DELHI , PIN - 110001
          REPRESENTED BY ITS SECRETARY.,
    2     THE CENTRAL BOARD OF DIRECT TAXES
          MINISTRY OF FINANCE, NORTH BLOCK,
          NEW DELHI, REPRESENTED BY ITS CHAIRPERSON OF INDIA,
    3     THE NATIONAL FACELESS ASSESSMENT CENTRE
          MAYUR BHAWAN, COUNNAUGHT LANE, BARAKHAMBA,
          NEW DELHI,PIN - 110001
          REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME
          TAX (NFAC)
    4     ASSISTANT/ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF
          INCOME TAX/ INCOME TAX OFFICER
          NATIONAL FACELESS ASSESSMENT CENTRE - 1(1)(2),
          (NATIONAL E-ASSESSMENT CENTRAL), NEW DELHI - 110001
    5     THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (KERALA)
          CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI -
          682018




          ADV. CHRISTOPHER ABRAHAM (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 37680 OF 2022                  2



                                    JUDGMENT

Petitioner has approached this Court, being aggrieved by

the fact that Ext.P7 order of assessment has been issued,

without considering Ext.P4 updated return filed by the

petitioner, under the provisions of Section 139(8A) of the

Income Tax Act, 1961. Learned counsel appearing for the

petitioner also submitted that the assessment was completed

without affording to the petitioner an opportunity of being

heard.

2. Learned Standing Counsel appearing for the

respondent-Department submits that after the amendment of

Section 139 of the Income Tax by the provisions of the Finance

Act of 2022, a new provision has been incorporated as Section

139(8A) of the Act, which reads as follows:-

''Any person, whether or not he has furnished a return under sub-section (1) or sub-section (4) or sub-section (5), for an assessment year (herein referred to as the relevant assessment year), may furnish an updated return of his income or the income of any other person in respect of which he is assessable under this Act, for the previous year relevant to such assessment year, in the prescribed form, verified in such manner and setting forth such particulars as may be prescribed, at any time within twenty-four months from the end of the relevant assessment year.''

It is submitted that Ext.P4 is the updated return filed by the

petitioner under the provisions of Section 139(8A) of the

Income Tax Act and the assessment ought to have been

completed after taking note of the updated return as well. It is

submitted that fresh orders can be passed taking note of

Ext.P4 as well.

3. Having heard the learned counsel appearing for the

petitioner and the learned Standing Counsel appearing for the

respondent-Department, this writ petition is allowed. Ext.P7

order of assessment, for the assessment year 2020-2021, in

respect of the petitioner, will stand quashed, reserving liberty

to the Department to complete a fresh assessment, after taking

note of Ext.P4 updated return as well, and any explanation filed

by the petitioner. The petitioner shall be afforded an

opportunity of hearing before fresh orders of assessment are

issued.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 37680/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF INCOME TAX RETURN DATED 08-01-

2021, SUBMITTED BY THE PETITIONER FOR AY:2020-21.

Exhibit P2 TRUE COPY OF NOTICE DATED 29-06-2021 ISSUED TO PETITIONER U/S.143(2) OF THE INCOME TAX ACT ISSUED BY 4TH RESPONDENT FOR AY:2020-21. Exhibit P3 TRUE COPY OF REPLY DATED 12-07-2021 SUBMITTED BY PETITIONER AGAINST EXT-P2 ALONG WITH DETAILS OF PAYMENT MADE AGAINST CREDIT CARDS. Exhibit P4 TRUE COPY OF INCOME TAX UPDATED RETURN FOR AY:2020-21 ALONG WITH AUDITED FINANCIAL STATEMENT SUBMITTED IN THE ONLINE PORTAL. Exhibit P5 TRUE COPY OF LETTER DATED 09-09-2022 ISSUED BY 4TH RESPONDENT PROVIDED IN THE ONLINE PORTAL.

Exhibit P6 TRUE COPY OF E-PROCEEDINGS RESPONSE MADE BY PETITIONER IN THE ONLINE PORTAL AGAINST EXT- P5.

Exhibit P7 TRUE COPY OF ASSESSMENT ORDER DATED 21-09-