P.K.RAJU, vs. THE COMMISSIONER OF INCOME TAX,

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WP(C)/3696/2022HC KeralaKLHC01008114202218 January 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that there were no grounds to take a different view from its previous decision in W.P.(C) No. 19592 of 2021. The Court stated it would not interfere with the proceedings pursuant to the show cause notices issued to the petitioner. The Court found that the notices issued to the petitioner were neither without jurisdiction nor in violation of any express provision of law. Consequently, the writ petition was deemed not maintainable and was dismissed.

What were the facts?

The petitioner, P.K. Raju, filed a writ petition challenging notices issued under Sections 142(1), 148, and 143(2) read with Section 147 of the Income Tax Act, 1961, for assessment year 2015-2016. This was not the first time the petitioner approached the High Court. Previously, in W.P.(C) No. 19592 of 2021, the petitioner had challenged a notice under Section 143(2) read with Section 147. That writ petition was dismissed on September 20, 2021, as premature, with the Court directing the petitioner to file a reply to the notice. The current writ petition was filed against a show cause notice.

What were the issues?

1. Whether the present writ petition is maintainable challenging notices issued under Sections 142(1), 148, and 143(2) read with Section 147 of the Income Tax Act, 1961, for assessment year 2015-2016, given the prior dismissal of a similar writ petition by this Court. Assessee's Contention: The petitioner is challenging the notices issued by the revenue. Revenue's Contention: The revenue has issued notices in accordance with the law. The Court previously held that the petitioner should have filed a reply and the earlier writ petition was premature.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 148,Section 143(2),Section 147

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) NO.3696 OF 2022
W.P.(C) No.19592 of 2021

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 W.P.(C) NO.3696 OF 2022 PETI TIONER: P.K.RAJU, S/O. KURIAN, AGED 65 YEARS, ARBEE AGENCIES, KARIPPADAM P. O., THALAYOLAPARAMBU, KOTTAYAM-686 605. BY ADVS. LEEJOY MATHEW.V. SABU S.KALLARAMOOLA RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN-682 018. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE AND TPS, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM. 3 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI. ADV. P.K. RAVINDRANATHA MENON (SR.) ADV. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C) NO.3696 OF 2022 JUDGMENT Dated this the 18th day of January, 2024 The present writ petition has been filed challenging Exts.P3, P9 and P11 notices issued under Sections 142(1), 148 and 143(2) read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the IT Act') in respect of the assessment year 2015-2016. 2. The petitioner has approached this Court earlier by filing W.P.(C) No.19592 of 2021, impugning the notice under Section 143(2) read with Section 147 of the IT Act. The said writ petition was dismissed by this Court on 20.09.2021 on the ground that the petitioner should have filed a reply to the said notice and the writ petition was premature. 3. Again, the petitioner has approached this Court in this writ petition against the show cause notice. 4. This Court finds no ground to take a different view in W.P.(C) No.19592 of 2021. This Court would not -3- W.P.(C) NO.3696 OF 2022 like to interfere with the proceedings in pursuance to the show cause notices issued to the petitioner. This Court is of the opinion that notices issued to the petitioner are neither without jurisdiction nor in violation of any expressed provision of law. Therefore, the writ petition is not maintainable and is hereby dismissed. Sd/- DINESH KUMAR SINGH JUDGE bpr -4- W.P.(C) NO.3696 OF 2022 APPENDIX OF WP(C) 3696/2022 PETITIONER'S EXHIBITS Exhibit1 TRUE COPY OF THE JUDGMENT DATED 20.9.2021 OF THIS HON'BLE COURT IN WP(C) NO. 19592/2021 Exhibit2 TRUE COPY OF THE REPLY TO THE NOTICE

UNDER SEC 156 AND THE ASSESSMENT ORDER UNDER SEC 143(3) DATED 11.9.2017 Exhibit3OF THE NOTICE U/S 142(1) DATED 27.12.2021 REQUIRING THE PETITIONER TO FURNISH DOCUMENTS.

Exhibit4OF THE INTERIM ORDER IN W.P. (C) NO. 15294/2021 PASSED BY THIS HON'BLE COURT IN A SIMILAR CASE.

Exhibit5OF THE NOTICE UNDER SEC 156 AND THE ASSESSMENT ORDER UNDER SEC 143(3) DATED 11.9.2017.

Exhibit6OF THE CHELLAN NO. 02409 DATED 13.10.2017.

Exhibit7OF THE NOTICE U/S 154 DATED 23.1.2019.

Exhibit8 AOF THE REPLY DATED 13.2.2019.

Exhibit9OF THE NOTICE U/S 148 DATED 23.3.2021.

Exhibit10 AOF THE ACKNOWLEDGMENT CONFIRMING THE FILING OF RETURN.

Exhibit11OF THE NOTICE DATED 22.7.2021 ISSUED U/S 143(2) R/W SEC 147.

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