MUHAMMED C K vs. ASSISTANT COMMISSIONER OF INCOME TAX

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RP/482/2024HC KeralaKLHC01103457202404 June 2024Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the petitioner had not made out any case for exercising review jurisdiction. This was because the sole ground for the review petition was the information received under the RTI Act from the Nilambur Police Station, which stated that no Section 132A authorization was issued. However, the Income Tax Department produced a warrant of authorization under Section 132A(1) of the Income Tax Act, duly acknowledged by the police on 08.06.2022. The Court found this evidence to be contradictory to the RTI information. Therefore, the Court concluded that the information provided to the petitioner was incorrect and dismissed the Review Petition. The ratio decidendi is that review jurisdiction cannot be exercised on the basis of demonstrably incorrect information, especially when contrary evidence is presented.

What were the facts?

The Review Petitioner, Muhammed C K, filed a Review Petition before the High Court of Kerala challenging an earlier order in WP(C) No. 9269 of 2024. The sole ground for review was information received by the petitioner under the Right to Information Act from the Nilambur Police Station, stating that no requisition or warrant of authorization under Section 132A of the Income Tax Act, 1961, had been issued. The Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax are the respondents. The Review Petition was filed on the strength of this RTI information.

What were the issues?

1. Whether the petitioner has made out a case for exercising review jurisdiction based on the information received under the Right to Information Act regarding the absence of a Section 132A authorization. Assessee's Contention: The petitioner argued that information received under the RTI Act from the Nilambur Police Station indicated that no warrant of authorization under Section 132A of the Income Tax Act, 1961, was issued. This formed the sole basis for the review petition. Revenue's Contention: The learned Standing Counsel for the Income Tax Department produced a memo containing the warrant of authorization issued under Section 132A(1) of the Income Tax Act, which was acknowledged by the Sub Inspector of Police, Nilambur, on 08.06.2022. The revenue contended that the RTI information was incorrect.

Which sections of the Income-tax Act were involved?

Section 132A

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 GOPINATH P. TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 RP NO. 482 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.9269 OF 2024 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER: MUHAMMED C K AGED 39 YEARS CHETTUKKUZHIYIL, KARANTHUR, KUNNAMANGALAM AMSOM, KOZHIKKODE, PIN - 673571 BY ADVS. BEJOY JOSEPH P.J. P.RAGHUNATHAN BONNY BENNY THASLEENA.K.K. RESPONDENT/RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA KOZHIKODE, PIN - 673001 2 PRINCIPAL COMMISSIONER OF INCOME TAX [CENTRAL] CENTRAL REVENUE BUILDING, IS PRESS ROAD , KOCHI, PIN - 682018 BY ADVS. NAVANEETH.N.NATH SUSIE B VARGHESE(K/1300/2019) THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 04.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP NO. 482 OF 2024 2

ORDER

This Review Petition has been filed on the strength of the information received by the Review Petitioner under the provisions of the Right to Information Act from the Nilambur Police Station that no requisition/warrant of authorization under Section 132A of the Income Tax Act, 1961 had been issued.

2.

Learned Standing Counsel appearing for the Income Tax Department has filed a memo producing therewith the warrant of authorisation issued under Sub- Section (1) of Section 132A of the Income Tax Act which is seen acknowledged by the Sub Inspector of Police, Nilambur on 08.06.2022. 3. In the light of the above, it appears that the information provided to the Review Petitioner under the Right to Information Act from the Nilambur police station is incorrect. Since this is the only ground raised in the review petition, I am of the view that the petitioner has RP NO. 482 OF 2024 3 not made out any case for exercise of review jurisdiction. Accordingly, the Review Petition stands dismissed. GOPINATH P., JUDGE ajt

RP NO. 482 OF 2024 4

Appendix — schedule of exhibits
APPENDIX OF RP 482/2024 PETITIONER ANNEXURES Annexure A1 THE CERTIFIED COPY OF THE JUDGMENT IN WP [C] NO. 9269/2024 DATED 11.03.2024 Annexure A2 THE TRUE COPY OF THE APPLICATION FILED UNDER RTI ACT DATED 12.03.2024 BEFORE THE SHO, NILAMBUR Annexure A3 THE TRUE COPY OF THE APPLICATION FILED UNDER RTI ACT DATED 12.03.2024 BEFORE THE SHO, NILAMBUR Annexure A4 THE TRUE COPY OF THE RTI REPLY DT. 22.03.2024 FROM SHO, NILAMBUR PS Annexure A5 THE TRUE COPY OF THE RTI REPLY DT. 22.03.2024 FROM SHO, NILAMBUR PS

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