Kerala High Court
Jhon Johnson Maliakal vs Income Tax Officer on 13 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:70163
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 13TH DAY OF SEPTEMBER 2024 / 22ND BHADRA, 1946
WP(C) NO. 30984 OF 2024
PETITIONER:
JHON JOHNSON MALIAKAL,
AGED 51 YEARS
42/2968A, CHITOOR ROAD, KACHERIPADI, ERNAKULAM, PIN -
682 018.
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 INCOME TAX OFFICER,
WARD-INTERNATIONAL TAXATAION, C R BUILDING,
I.S. PRESS ROAD., ERNAKULAM, PIN - 682 018.
2 INCOME TAX OFFICER,
WARD-INTERNATIONAL TAXATAION,1(2), BMTC BUILDING, 80
FEET ROAD, KORAMANGALA, BANGALORE,
PIN - 560 095.
3 COMMISSIONER OF INCOME TAX (IT)
BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE,
PIN - 560 095.
4 THE MANAGER-SOUTH INDIAN BANK LTD.,
9/391/2, OPPOSITE ALL SAINTS CHURCH,
THRISSUR MISSION QTRS., MAIN ROAD, THRISSUR,
PIN - 680 001.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (INCOME TAX DEPT.)
G. KEERTHIVAS (SC)(INCOME TAX DEPT.)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:70163
WP(C) 30984/2024 2
JUDGMENT
The petitioner has approached this Court challenging
Ext.P4 order of assessment on various grounds. It is the case of
the petitioner that the petitioner is a non-resident Indian and
income which is not liable for taxation is the subject matter of
Ext.P4 assessment order. It is submitted that on the basis of a
wrong interpretation of certain information received from the
Bank in which the petitioner maintains his accounts, the
principal amount in the NRE deposit account has been taken as
income for the assessment year in question. He states that this
is a jurisdictional issue as the income, which is not assessable
to tax under the Income Tax Act, 1961, has been brought to tax
in terms of Ext.P4 order.
2. The learned Standing Counsel appearing for the
Income Tax Department would, however, point out that the
petitioner did not respond to any of the notices issued to him.
It is submitted that the petitioner being a non-resident Indian a
draft assessment order was issued to him and if the petitioner
had any grievance against the draft assessment order, he had
2024:KER:70163
the opportunity of filing objections before the Dispute
Resolution Panel. It is submitted that in the facts of the present
case, the petitioner did not submit any such objections before
the Dispute Resolution Panel and finally Ext.P4 assessment
order was issued. It is submitted that if the petitioner has any
grievance against Ext.P4 order, it is for the petitioner to avail
alternative remedies, and he cannot approach this Court by
filing a writ petition under Article 226 of the Constitution of
India.
3. The learned counsel appearing for the petitioner
submits that the petitioner did not respond to any of the notices
and he did not even receive the draft assessment order, as the
e-mail communications sent to the petitioner were in the 'spam'
folder. It is also submitted that the real-time alert was also not
given to the petitioner.
4. The learned Standing Counsel appearing for the
Income Tax Department submits that on admitted facts the
petitioner did not receive the real-time alert on his phone
because he was on roaming and did not have SMS facility. It is
also pointed out that a real-time alert includes an e-mail which
has admittedly been sent to the registered e-mail ID of the
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petitioner.
5. Having heard the learned counsel appearing for the
petitioner and the learned Standing Counsel appearing for the
Income Tax Department, I am of the view that the petitioner
has not made out any case for interference with Ext.P4
assessment order in a writ petition under Article 226 of the
Constitution of India. If the petitioner is in any manner
aggrieved by Ext.P4 order, it is for the petitioner to file a
statutory appeal against Ext.P4 order before the First Appellate
Authority. The grounds raised by the petitioner do not
constitute grounds which would enable this Court to interfere
with Ext.P4 order, notwithstanding the availability of an
alternative remedy. It cannot be said that the order was passed
in violation of the principles of natural justice. It also cannot be
said that the petitioner has made out any jurisdictional ground
for interfering with Ext.P4 order, bypassing the alternative
remedy.
Accordingly this writ petition will stand dismissed, making
it clear that I have not expressed any opinion on the merits of
the matter and the petitioner will be entitled to raise all his
contentions in a statutory appeal that may be preferred by the
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petitioner against Ext.P4. It is directed that if the petitioner
files an appeal against Ext.P4 order within a period of 15 days
from the date of receipt of a certified copy of this judgment
along with a stay petition, the recovery of amounts pursuant to
Ext.P4 shall be deferred till the Appellate Authority takes a
decision on the stay petition.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:70163
APPENDIX OF WP(C) 30984/2024
PETITIONER'S EXHIBITS
Exhibit -P1 TRUE COPY OF THE NOTICE U/S. 148A(B) DATED
03.03.2023 ISSUED BY THE 2ND RESPONDENT WITH
DIN:ITBA/AST/148A(SCN)2022-23/1050393144(1)
Exhibit-P 2 TRUE COPY OF THE ORDER U/S.148A(D) OF THE
ACT ISSUED BY THE 2ND RESPONDENT WITH
DIN:ITBA/AST/F/148A/2022-23/1051718401(1)
DATED 30.03.2023.
Exhibit-P 3 TRUE COPY OF THE NOTICE DATED 30.03.2023
ISSUED BY THE 2ND RESPONDENT WITH
DIN:ITBA/AST/S/148/1/2022-23/1051718529(1).
Exhibit-P 4 TRUE COPY ORDER DATED 24.05.2024 WITH
DIN :ITBA/AST/S/147/2024-25/1065118331(1)
ISSUED BY THE 1ST RESPONDENT.
Exhibit-P 5 TRUE COPY OF THE COMPUTATION SHEET DATED
24.05.2024 WITH DIN :ITBA/AST/S/319/2024-
25/10651184061(1) ISSUED BY THE 1ST
RESPONDENT.
Exhibit -P6 TRUE COPY OF THE ABOVE DEMAND NOTICE U/S.156
OF THE ACT DATED 24.05.2024 ISSUED BY THE
1ST RESPONDENT WITH DIN:ITBA/AST/S/156/2024-
25/1065118401(1).
Exhibit -P7 TRUE COPY OF THE MAIL DATED 02.08.2024 SEND
TO THE 4TH RESPONDENT REQUESTING THE DATA
FURNISHED BEFORE THE 1ST RESPONDENT.
Exhibit-P 8 TRUE COPY OF EMAIL DATED 09.08.2024 ALONG
WITH THE CONNECTED BANK STATEMENTS ISSUED BY
THE 4TH RESPONDENT.
