Kerala High Court
Muttil Panchayath Pravasi Haritha ... vs Union Of India on 6 June, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
THURSDAY, THE 6TH DAY OF JUNE 2024 / 16TH JYAISHTA, 1946
WP(C) NO. 20375 OF 2024
PETITIONER:
MUTTIL PANCHAYATH PRAVASI HARITHA CO-OPERATIVE SOCIETY
AGED 62 YEARS
W-316, MUTTIL, WAYANAD- 673 122, REPRESENTED BY ITS
PRESIDENT, M.ALI, S/O ABDURAHMAN KUTTY, AGE 62 YEARS,
ALIF HOUSE, MUTTIL POST, KALPETTA, WAYANAD, PIN - 673 122.
BY ADVS.
P.A.MOHAMMED SHAH
RENOY VINCENT
SHAHIR SHOWKATH ALI
CHELSON CHEMBARATHY
ABEE SHEJIRIK FASLA N.K
MUHAMED JUNAID V.
ADITH KRISHNAN.U.
SHERIN SHERIYAR
AFEEFA NAFEESA C.C.
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110 001.
2 THE CENTRAL BOARD OF DIRECT TAXES
REPRESENTED BY ITS CHAIRPERSON, NORTH BLOCK , NEW DELHI,
PIN - 110 001.
3 THE NATIONAL FACELESS ASSESSMENT CENTRE
MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW
DELHI, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER
OF INCOME TAX (NAFAC)., PIN - 110 001.
WP(C) NO. 20375 OF 2024
: 2 :
4 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX/INCOME-TAX OFFICER
NATIONAL FACELESS ASSESSMENT CENTRE (NATIONAL E-
ASSESSMENT CENTRE), NEW DELHI, P, PIN - 110 001.
5 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (KERALA),
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI,
PIN - 682 018.
6 ASSESSING OFFICER,
INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX
OFFICER, WARD 1, KALPETTA, WAYANAD, PIN - 673 122.
7 INCOME TAX OFFICER
INTELLIGENCE & CRIMINAL INVESTIGATION, OFFICE OF THE
INCOME TAX OFFICER INTELLIGENCE & CRIMINAL INVESTIGATION,
AAYAKAR BHAVAN, MANACHIRA, KOZHIKODE, PIN - 673 001.
8 COMMISSIONER OF INCOME-TAX (APPEALS),
INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT
CENTRE (NATIONAL E-ASSESSMENT CENTRE), NEW DELHI,
PIN - 110 001.
BY ADVS.
P.G. JAYASHANKAR PGJ
KEERTHIVAS GIRI
T.C. KRISHNA, SENIOR PANEL COUNSEL.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20375 OF 2024
: 3 :
JUDGMENT
The petitioner has filed this writ petition challenging
Ext.P6 assessment order, contending, inter alia, that the
same has been passed in violation of the principles of
natural justice.
2. Ext.P6 assessment order is appealable under
Section 246 A of the Income Tax Act, 1961. The petitioner
has already preferred Ext.P14 appeal against Ext.P6 before
the 4th respondent. The appeal has been filed along with an
application for condonation of delay. The petitioner has also
preferred Ext.P15 stay petition.
3. Heard the learned Counsel for the petitioner and
Adv. Keerthivas Giri, the learned standing counsel for
income tax department.
WP(C) NO. 20375 OF 2024
4. A petitioner who has already invoked the statutory
remedy of appeal cannot maintain this writ petition.
5. Ext.P6 being a statutory appeal, there will be a
direction to the 4th respondent to consider the application for
condonation of delay, as expeditiously as possible. If the
delay is condoned, the 4th respondent shall consider Ext.P15
stay petition expeditiously thereafter and dispose of the same
expeditiously. The entire exercise shall be completed within
a period of two months from the date of receipt of a copy of
this judgment.
Till such time there will be a stay of recovery
proceedings pursuant to Ext.P6.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
WP(C) NO. 20375 OF 2024
APPENDIX OF WP(C) 20375/2024
PETITIONER'S EXHIBITS
Exhibit P1 A TRUE COPY OF THE AUDIT CERTIFICATE DATED
24.09.2018 ISSUED TO THE PETITIONER SOCIETY
DURING THE RELEVANT FINANCIAL YEAR.
Exhibit P2 A TRUE COPY OF THE COMMUNICATION DATED NIL
INTIMATING THE DISPATCH OF THE PAN CARD.
Exhibit P3 THE TRUE COPY OF THE NEW PAN CARD WITH
NUMBER AAMAM5979P ISSUED TO THE PETITIONER
SOCIETY DATED NIL.
Exhibit P4 THE TRUE COPY OF THE LETTER DATED 10.01.2019
RECEIVED BY THE PETITIONER SOCIETY FROM THE
7TH RESPONDENT.
Exhibit P5 THE TRUE COPY OF THE LETTER WHICH WAS
ATTACHED WITH THE DOCUMENTS PRODUCED
BEFORE THE 7TH RESPONDENT DATED 21.01.2019.
Exhibit P6 THE TRUE COPY OF THE ASSESSMENT ORDER DATED
26.12.2023 ISSUED UNDER SECTION 147 READ WITH
SECTION 144 READ WITH SECTION 144B.
Exhibit P7 THE TRUE COPY OF THE NOTICE OF DEMAND DATED
26.12.2023 ISSUED UNDER SECTION 156 OF THE ACT.
Exhibit P8 THE TRUE COPY OF THE COMPUTATION SHEET
DATED 26.12.2023 ISSUED UNDER SECTION 156 OF
THE ACT.
Exhibit P9 THE TRUE COPIES OF THE SHOW CAUSE NOTICES
ISSUED UNDER SECTION 274 READ WITH 272A(1)(D).
Exhibit P10 THE TRUE COPIES OF THE SHOW CAUSE NOTICES
ISSUED UNDER SECTION 274 READ WITH 271AAC(1)
OF THE ACT DATED 26.12.2023.
WP(C) NO. 20375 OF 2024
Exhibit P11 A TRUE COPY OF THE NOTICE DATED 21.03.2022
ISSUED UNDER SECTION 148A(B) OF THE ACT.
Exhibit P12 A TRUE COPY OF THE ORDER DATED 06.04.2022
ISSUED BY THE 6TH RESPONDENT UNDER SECTION
148A (D) OF THE ACT.
Exhibit P13 A TRUE COPY OF THE COMMUNICATION DATED
06.02.2023 ISSUED BY THE 3RD RESPONDENT.
Exhibit P14 A TRUE COPY OF THE APPEAL DATED 14.03.2024
FILED IN FORM 35A BEFORE THE JOINT
COMMISSIONER (APPEALS) OR THE COMMISSIONER
OF INCOME-TAX (APPEALS).
Exhibit P15 A TRUE COPY OF THE STAY APPLICATION DATED
15.03.2024 FILED BEFORE THE RESPONDENT.
Exhibit P16 A TRUE COPY OF THE NOTICE DATED 10.05.2024
ISSUED BY THE 8TH RESPONDENT UNDER SECTION
250 OF THE ACT.
Exhibit P17 A TRUE COPY OF THE GROUNDS FOR APPEAL IN
WORD FILE FORMAT SUBMITTED BY THE PETITIONER
DATED 30.05.2024.
Exhibit P18 TRUE COPY OF SHOW-CAUSE NOTICE DATED
10.04.2024 ISSUED UNDER SECTION 274 READ WITH
272A(1)(D).
Exhibit P19 TRUE COPY OF SHOW-CAUSE NOTICES DATED
10.04.2024 ISSUED UNDER SECTION 274 READ WITH
271AAC(1) OF THE ACT DATED.
