Kerala High Court
*Pottanattu Sreedharannair Babu * vs Deputy Commissioner Of Income Tax on 24 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 7119 OF 2025
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 24TH DAY OF MARCH 2025 / 3RD CHAITHRA, 1947
WP(C) NO. 7119 OF 2025
PETITIONER :
* POTTANATTU SREEDHARANNAIR BABU,
AGED 58 YEARS,
C/O.HAMEED P PERINKADAKKATT HOUSE, PAINGOTTUR
CALICUT UNIVERSITY, CHELEMBRA, CALICUT UNIVERSITY,
MALAPPURAM, KERALA -673 635 [MOHAMMED ANAS K.P.,
AGED 23 YEARS, S/O.HAMZA, KALATHIL PARAMBIL,
KALATHIL PARAMBIL HOUSE, KADAVANAD, PONNANI,
MALAPPURAM, KERALA - 679 586] (NAME AND ADDRESS OF
THE PETITIONER IS CORRECTED AS PER ORDER DATED
18.02.2025 IN I.A.01/2025 IN WP(C)2986/2025)
POTTANATTU SREEDHARANNAIR BABU,
AGED 58 YEARS,
PROPRIETOR, MAHALAKSHMI PACKERS, MARATHAKKARA P O;
THRISSUR DISTRICT, PIN - 680 036
* (THE ADDRESS OF THE PETITIONER IS SUO MOTU CORRECTED
AS PER ORDER DATED 24-03-2025 IN WPC 7119/2025)
BY ADV TOMSON T.EMMANUEL
RESPONDENTS :
1 DEPUTY COMMISSIONER OF INCOME TAX
DCIT CIRCLE 1(1) & TPS, AAYAKAR BHAVAN,
SHAKTHAN THAMPURAN NAGAR, THRISSUR,
PIN - 680001
2 ASSISTANT/ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF
INCOME TAX/ INCOME TAX OFFICER
NATIONAL FACELESS ASSESSMENT CENTRE - 1(1)(2),
(NATIONAL E-ASSESSMENT CENTRAL), NEW DELHI,
PIN - 110001
WP(C) NO. 7119 OF 2025
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3 PRINCIPAL COMMISSIONER OF INCOME TAX
CORPORATE RANGE 1, INCOME TAX DEPARTMENT,
CENTRAL REVENUE BUILDING, I S PRESS ROAD,
COCHIN, PIN - 682018
4 UNION OF INDIA
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, REPRESENTED BY ITS
SECRETARY, PIN - 110 001
BY SRI.G.KEERTHIVAS, SC
BY SRI.P.G. JAYASHANKAR, SENIOR SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24.03.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 7119 OF 2025
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BECHU KURIAN THOMAS, J.
=-=-=-=-=-=-=-=-=-=-=-=-=-=-
W.P.(C).No.7119 of 2025
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Dated this the 24th day of March, 2025
JUDGMENT
Petitioner is challenging an order of assessment under the
Income Tax Act, 1961 (for short, 'the Act') for the assessment year 2017-
2018.
2. Petitioner is an assessee under the Act and challenges
Ext.P10 order of assessment for the assessment year 2017-18. According
to the petitioner, the response filed by the assessee is referred in Ext.P10
'as not received' as is evident from the tabular column in the assessment
order, which is incorrect and hence the principles of natural justice stands
violated, warranting interference under Article 226 of the Constitution of
India.
3. The learned Standing Counsel, however pointed out that the
impugned order can be challenged in an appellate proceeding as per
statute and no cause arises for interference under Article 226 of the
Constitution of India. It was also submitted that the reply of the
petitioner was received after the due date, while the reply received on
19.10.2024 had been specifically perused and if there is any error in its
consideration, it has to be agitated in appeal.
WP(C) NO. 7119 OF 2025
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On a perusal of the impugned order, this Court notices that the
reply of the assessee has been specifically adverted to and even
considered. If there is an erroneous consideration of facts or even law,
the remedy of the petitioner is to agitate it before the appellate authority.
Of course in the impugned order which relates to the assessment year
2017-18, there is an observation that the assessee had not filed the
return for the assessment year 2020-21. The said typographical error by
itself, cannot render the entire order liable for interference under Article
226 of the Constitution of India as the petitioner has an equally
efficacious, alternative remedy before the appellate authority.
Accordingly, the writ petition is dismissed reserving the liberty of
the petitioner to pursue the statutory remedies, in accordance with law.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) NO. 7119 OF 2025
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APPENDIX OF WP(C) 7119/2025
PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF NOTICE DATED 27.03.2024
ISSUED U/S.148 OF THE INCOME TAX ACT FOR
AY:2017-18, BY 1ST RESPONDENT, IN
DIRECTING PETITIONER TO FILE RETURNS
WITHIN 91 DAYS.
Exhibit P2 TRUE COPY OF ORDER DATED 27.03.2024 ISSUED
U/S.148A OF THE INCOME TAX ACT FOR
AY:2017-18, BY 1ST RESPONDENT, ALONG WITH
EXT P1 NOTICE.
Exhibit P3 TRUE COPY OF INCOME TAX RETURN DATED
13.06.2024 FOR AY:2017-18, SUBMITTED BY
THE PETITIONER WITH PROOF OF PAYMENT OF
INCOME TAX DUE AS PER THE RETURN.
Exhibit P4 TRUE COPY OF ONLINE NOTICE DATED
30.07.2024 ISSUED BY 2ND RESPONDENT,
U/S.142(1) OF THE INCOME TAX ACT FOR
AY:2017-18.
Exhibit P5 TRUE COPY OF E-PROCEEDINGS RESPONSE
ACKNOWLEDGEMENT NO.620317011191024,
AGAINST RESPONSE MADE AGAINST EXT P4.
Exhibit P6 TRUE COPY OF E-PROCEEDINGS RESPONSE
ACKNOWLEDGEMENT NO.620300991191024,
AGAINST RESPONSE MADE AGAINST NOTICE
U/S.142(1) OF IT ACT, ISSUED BY 2ND
RESPONDENT.
Exhibit P7 TRUE COPY OF ONLINE NOTICE DATED
08.10.2024 ISSUED BY 2ND RESPONDENT, FOR
AY:2017-18, U/S.142(1) OF THE INCOME TAX
ACT FOR AY:2017-18.
Exhibit P8 TRUE COPY OF E-PROCEEDINGS RESPONSE
ACKNOWLEDGEMENT NO.619989951191024, ALONG
WITH REPLY, FINANCIAL STATEMENTS AND OTHER
DETAILS SOUGHT FOR IN EXT P7 NOTICE ISSUED
BY 2ND RESPONDENT, FOR AY: 2017-18.
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Exhibit P9 TRUE COPY OF SHOW CAUSE NOTICE DATED
13.01.2025 ISSUED BY 2ND RESPONDENT, FOR
AY:2017-18, MECHANICALLY, WITHOUT
CONSIDERING MANY OF THE CONTENTIONS IN EXT
P8.
Exhibit P10 TRUE COPY OF ASSESSMENT ORDER DATED
05.02.2025 ISSUED BY 2ND RESPONDENT, FOR
AY:2017-18, AS IF, NO RESPONSE FILED BY
PETITIONER TO THE NOTICES.
Exhibit P11 TRUE COPY OF NOTICE DATED 05.02.2025,
PROPOSING PENALTY U/S.274 READ WITH 272(1)
(D) OF IT ACT, ISSUED ALONG WITH EXT P10
ASSESSMENT ORDER.
Exhibit P12 TRUE COPY OF JUDGMENT DATED 10.11.2022 IN
WP(C) NO.11456 OF 2022, PASSED BY THIS
HON'BLE COURT, IN DIRECTING TO PASS FRESH
ORDERS AFTER FOLLOWING THE PROCEDURES
CONTEMPLATED U/S.148A(B) OF IT ACT, AFTER
AFFORDING AN OPPORTUNITY OF HEARING BEING
HEARD.
Exhibit P13 TRUE COPY OF REPORTED DECISION PASSED BY
THE CONSTITUTION BENCH OF HON'BLE SUPREME
COURT IN CIVIL APPEAL NOS.2009-2011 OF
2003 IN COMMISSIONER OF INCOME TAX VS.
KELVINATOR OF INDIA LTD; IN HOLDING THAT
IN RE-ASSESSMENT MADE TOWARDS REASON TO
BELIEVE, ESCAPED INCOME, THERE MUST BE
TANGIBLE MATERIAL FOR THE FORMATION OF THE
BELIEF.
