M/S. S.R. Traders vs The Income Tax Officer
2023 Latest Caselaw 4239 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
     FRIDAY, THE 31ST DAY OF MARCH 2023 / 10TH CHAITHRA, 1945
                         WP(C) NO. 1134 OF 2023
PETITIONER:

             M/S. S.R.TRADERS,
             13/500A
             NEAR MALABAR CRUSHER, MANNANNUR PALAKKAD ,
             REPRESENTED BY ITS MANAGING PARTNER, SAFEEK.K.,
             PIN - 679 523.

             BY ADVS.
                  HARISANKAR V. MENON
                  MEERA V.MENON
                  R.SREEJITH
                  K.KRISHNA


RESPONDENTS:

     1       THE INCOME TAX OFFICER
             INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, PALAKKAD,
             PIN - 678 001.

     2       THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
             INCOME TAX/INCOME TAX OFFICER
             NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 100 001.


OTHER PRESENT:

             SRI. JOSE JOSEPH, SC.


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   31.03.2023,   THE    COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) No.1134 of 2023                   2

                                 T.R RAVI, J
                     ---------------------------------------
                          WP(C) No. 1134 of 2023
                      --------------------------------------
                  Dated this the 31st day of March, 2023

                               JUDGMENT

The petitioner has challenged an assessment order on the

ground that he did not get sufficient time to put forward his case.

The Standing Counsel on instruction submits that no adjournment

request had been made and hence the officer had proceeded with

the assessment. The petitioner has an alternate remedy available

by way of an appeal. Without prejudice to the said right, this writ

petition is closed.

Sd/-

T.R RAVI AMR JUDGE

APPENDIX OF WP(C) 1134/2023

PETITIONER'S EXHIBITS

Exhibit P1 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 18-10-2022.

Exhibit P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 11-11-2022.

Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 15-12-2022.

Exhibit P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 22-12-2022.

Exhibit P5 COPY OF NOTICE FOR PENALTY UNDER SECTION 274 R.W. SECTION 270 (A) ISSUED BY THE 2ND RESPONDENT DTD. 22-12-2022.

Exhibit P6 COPY OF JUDGMENT IN WPC NO.11540/21 OF THIS HON'BLE COURT DTD. 15-03-2022.