Sahadulla Kalakappara vs The Income Tax Officer
2024 Latest Caselaw 14495 Ker

Kerala High Court

Sahadulla Kalakappara vs The Income Tax Officer on 31 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

               THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

              FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946

                             WP(C) NO. 19429 OF 2024

PETITIONER:

              SAHADULLA KALAKAPPARA
              AGED 44 YEARS
              KALAKAPPARA HOUSE, PONNIYAKKURSSI PO, PERINTHALMANNA,
              MALAPPURAM, PIN - 679 322.

              BY ADVS.
                    R.SREEJITH
                    K.KRISHNA
                    ACHYUTH MENON
                    PADMANATHAN K.V.


RESPONDENTS:

     1        THE INCOME TAX OFFICER
              WARD-1, KALPETTA, SULTAN BATHERY ROAD, KAINATTY, KALPETTA
              WAYANAD, PIN - 673 122.

     2        THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME
              TAX/INCOME TAX OFFICER
              NATIONAL E-ASSESSMENT CENTRE, DELHI., PIN - 110 001.

     3        ASSESSMENT UNIT
              INCOME TAX DEPARTMENT, DELHI , REPRESENTED BY THE INCOME TAX
              OFFICER, PIN - 100 001.

     4        NATIONAL FACELESS APPEAL CENTRE
              INCOME TAX DEPARTMENT, NEW DELHI, REPRESENTED BY
              COMMISSIONER OF INCOME TAX
              (APPEALS ( SOUGHT TO BE IMPLEADED )

              BY ADV ADV. P.G. JAYASHANKAR PGJ



         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024,

THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19429 OF 2024

                             : 2 :



                          JUDGMENT

The petitioner is an assessee under the Income Tax

Act, 1961. Aggrieved by Ext.P17 order of assessment for

the year 2016-17 passed under Section 147 of the Income

Tax Act, 1961, the petitioner has filed this writ petition.

Various grounds have been raised in the writ petition

challenging Ext.P17.

2. It is submitted by the learned counsel for the

petitioner that the petitioner has already preferred an

appeal under Section 246A of the Income Tax Act against

Ext.P17 order before the additional 4 th respondent. The

petitioner has produce the copy of the appeal as Ext.P18.

The limited prayer of the petitioner at this stage is for a

consideration of Ext.P18 appeal by the additional 4 th

respondent.

WP(C) NO. 19429 OF 2024

3. Heard the learned Counsel for the petitioner

and Sri. P.G. Jayashankar, the learned Standing Counsel,

for respondents.

Since Ext.P18 is a statutory appeal, there will be a

direction to the additional 4th respondent to consider

Ext.P18 appeal in accordance with law, as expeditiously

as possible, at any rate, within a period of three months

from the date of receipt of a copy of this judgment.

Till disposal of the appeal, there shall not be any

recovery steps against the petitioner pursuant to Ext.P17.

The writ petition is disposed of.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO. 19429 OF 2024

APPENDIX OF WP(C) 19429/2024

PETITIONER'S EXHIBITS

EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 10-03-2023.

EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 22-03-2023.

EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 1ST RESPODNENT DTD. 22-03-2023.

EXHIBIT P4 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 17-08-2023.

EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 15-09-2023.

EXHIBIT P6 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 26-10-2023.

EXHIBIT P7 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 07-11-2023.

EXHIBIT P8 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 07-12-2023.

EXHIBIT P9 COPY OF RESPONSE ACKNOWLEDGMENT ISSUED BY THE DEPARTMENT AGAINST REPLY FILED BY THE PETITIONER DTD. 14-12-2023.

EXHIBIT P10 COPY OF NOTICE ISSUED BY THE 3RD RESPODNENT DTD. 03-01-2024.

EXHIBIT P11 COPY OF RETURN OF INCOME FILED BY THE PETITIONER DTD. 04-01-2024.

EXHIBIT P12 COPY OF REPLY FILED BY THE PETITIONER DTD. 07-01- 2024.

EXHIBIT P13 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 11-01-2024.

WP(C) NO. 19429 OF 2024

EXHIBIT P14 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 18-01-2024.

EXHIBIT P15 COPY OF RESPONSE ACKNOWLEDGEMENT ISSUED BY THE DEPARTMENT AGAINST REPLY FILED BY THE PETITIONER DTD 24-01-2024.

EXHIBIT P16 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 11-03-2024.

EXHIBIT P17 COPY OF ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 DTD. 16-03-2024.

EXHIBIT P18 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE NATIONAL FACELESS APPEAL CENTRE, NEW DELHI DTD. 11-04-2024.