Kerala High Court
Susilkumar K.M vs Income Tax Officer on 3 June, 2022
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-
JUDGMENT
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.
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
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.
