MATHAI MOOLECHALIL VARKEY vs. THE INCOME TAX OFFICER, WARD-3, KANNUR

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WP(C)/25369/2023HC KeralaKLHC01055618202328 November 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, after hearing the arguments, allowed the petitioner's request to withdraw the writ petition. The Court noted that the petitioner wished to approach the Appellate Authority under the Income Tax Act, 1961, against the assessment order dated March 17, 2023, which was issued under Section 147 read with Section 144B for Assessment Year 2018-19. The respondents did not object to this course of action. Consequently, the writ petition was dismissed as withdrawn. The Court granted the petitioner liberty to approach the Appellate Authority within fifteen days from the date of the order. It further directed that if the appeal is filed within this period, the Appellate Authority should proceed to decide the appeal on its merits. No specific issue regarding the validity of the assessment order itself was decided by the High Court.

What were the facts?

The petitioner, Mathai Moolechalil Varkey, filed a writ petition before the High Court of Kerala challenging an assessment order dated March 17, 2023. This order was issued under Section 147 read with Section 144B of the Income Tax Act, 1961, for the Assessment Year 2018-19. The respondents included the Income Tax Officer, Ward-3, Kannur, the National E-Assessment Centre, and the Principal Commissioner of Income Tax, Kozhikode. The petitioner sought to challenge the assessment order through this writ petition.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition to pursue an appeal before the Appellate Authority under the Income Tax Act, 1961, against the assessment order dated March 17, 2023, issued under Section 147 read with Section 144B of the Act for Assessment Year 2018-19. Assessee's contention: The learned counsel for the petitioner submitted that he wished to withdraw the writ petition to approach the Appellate Authority. The petitioner did not explicitly state their arguments regarding the merits of the assessment order in the context of the writ petition, but rather sought an alternative procedural route. Revenue's contention: The learned Standing Counsel for the respondents did not object to the petitioner's prayer to withdraw the writ petition and approach the Appellate Authority.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 28TH DAY OF NOVEMBER 2023/7TH AGRAHAYANA, 1945 WP(C) NO. 25369 OF 2023 PETITIONER: MATHAI MOOLECHALIL VARKEY AGED 65 YEARS 2/288, MOOLECHALIL HOUSE, KANICHAR P.O, KELAKAM, THALASSERY, KANNUR, PIN – 670674 BY ADV S.ARUN RAJ RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-3, KANNUR AAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA P.O, PIN – 670006 2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673001 W.P.(C.) No.25369/2023 2 BY SRI. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C.) No.25369/2023 3

JUDGMENT After arguing for sometime, the learned counsel for the petitioner submitted that he would like to withdraw this writ petition to approach the Appellate Authority under the provisions of the Income Tax Act, 1961 against the assessment order dated 17.03.2023 issued under Section 147 read with Section 144B of the Income Tax Act for the Assessment Year 2018-19. The learned Standing Counsel for the respondents does not have any objection to the said prayer of the petitioner. Considering the aforesaid prayer, the writ petition is dismissed as withdrawn with liberty of the petitioner to approach the Appellate Authority against the impugned assessment order dated 17.03.2023 within a period of fifteen days from today. If the petitioner is filing

the appeal within a period of fifteen days from today the Appellate Authority should proceed with the appeal on merits. DINESH KUMAR SINGH

JUDGE DCS/28.11.2023

W.P.(C.) No.25369/2023 4 APPENDIX PETITIONER EXHIBITS EXHIBIT P1 THEOF THE NOTICE DATED 18-3- 2022 ISSUED UNDER SECTION 148A (B) OF THE IT ACT FOR THE AY 2018-19 OF THE 1ST RESPONDENT EXHIBIT P2 AOF THE ORDER DATED 30-3-2022 OF THE 1ST RESPONDENT U/S 148A (D) OF THE ACT FOR THE AY 2018-19 EXHIBIT P3 AOF THE NOTICE DATED 30-3-2022 OF THE 1ST RESPONDENT U/S 148 OF THE ACT FOR THE AY 2018-19 EXHIBIT P4 AOF THE NOTICE DATED 24-1-2023 UNDER SECTION 142(1) OF THE IT ACT ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 AOF THE NOTICE DATED 28-2-2023 UNDER SECTION 142(1) OF THE IT ACT ISSUED BY THE 2ND RESPONDENT EXHIBIT P6 AOF THE SHOW NOTICE DATED 5-3- 2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7 AOF THE SHOW CAUSE NOTICE DATED 10-3- 2023 UNDER SECTION 144 OF THE IT ACT ISSUED BY THE 2ND RESPONDENT EXHIBIT P8 AOF THE ASSESSMENT ORDER DATED 17-3-2023 PASSED U/S 147 R.W.S 144B OF THE ACT BY THE 2ND RESPONDENT FOR THE AY 2018-19 EXHIBIT P9 AOF THE JUDGMENT DATED 12-5- 2022 IN WP(C) NO. 7385 OF 2022 PASSED BY THE HIGH COURT OF DELHI EXHIBIT P10 AOF THE JUDGMENT DATED 20-9- 2022 IN WRIT PETITION NO. 2154 OF 2022 PASSED BY THE HIGH COURT OF MUMBAI

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