Sri.Janardhanan Narayanan Nair vs The Assistant Commissioner Of ...
2023 Latest Caselaw 6303 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

                    THE HONOURABLE MR.JUSTICE C.S.DIAS

           MONDAY, THE 12TH DAY OF JUNE 2023 / 22ND JYAISHTA, 1945


                           WP(C) NO. 12689 OF 2023

PETITIONER/S:

            SRI.JANARDHANAN NARAYANAN NAIR.,
            AGED 67 YEARS
            HOUSE NO A/4-2, SRI CHITRA NAGAR, KARAVILA ROAD, PANGODE,
            TRIVANDRUM 695006 PAN NO. AMLPN4343C

            BY ADV ALAN PRIYADARSHI DEV


RESPONDENTS:

     1      THE ASSISTANT COMMISSIONER OF INCOME TAX,
            DCIT CIRCLE INTERNATIONAL TAXATION, THIRUVANATHAPURAM
            695003

     2      THE COMMISSIONER OF INCOME TAX (APPEALS)-12,
            NO 762, 7TH FLOOR, BMTC BUILDING, 80 FLEET ROAD, KORAMANGALA,
            BANGALURU 560095

     3      THE INCOME TAX OFFICER WARD 1(2),
            AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695003


            SRI.JOSE JOSEPH


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2023,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 12689 OF 2023

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                           JUDGMENT

Dated this the 12th day of June 2023

The writ petition is filed to quash Ext.P1 assessment

order and all further proceedings pursuant to it.

2. The petitioner's case is that he had filed his returns

on 31.3.2018 declaring his income. The return was

selected for scrutiny and Ext.P1 order of assessment was

passed on 30.12.19 by the third respondent. Although the

petitioner had preferred an appeal before the second

respondent, by Ext.P2 order, the same was dismissed, that

too without considering the contentions raised by the

petitioner. Exts.P1 and P2 are erroneous and unsustainable

in law. Hence, the writ petition.

3. Heard; Sri.Alan Priyadarshi Dev, the learned

counsel for the petitioner and Sri.George Joseph, the

learned counsel for the respondent.

4. Aggrieved by Ext.P1 assessment order, the

petitioner had preferred an appeal before the second WP(C) NO. 12689 OF 2023

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respondent, which was subsequently dismissed by Ext.P2

order dated 25.1.2023.

5. Indisputably, the petitiner has a further right of

appeal to challenge Ext.P2 order before the Tribunal, as per

provisions of the Income Tax Act. Therefore, I am of the

view that it is not fit for this court to interfere with Exts.P1

and P2 by invoking the powers of this Court under Article

226 of the Constitution of India.

Resultantly, this writ petition is dismissed, without

prejudice to the right of the petitioner to work out his

remedies in accordance with law.

SD/-

C.S.DIAS JUDGE jes WP(C) NO. 12689 OF 2023

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APPENDIX OF WP(C) 12689/2023

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT

EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER DATED 25.01.2023 PASSED BY THE 2ND RESPONDENT