LULU BAHAUDDIN, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

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WP(C)/32897/2022HC KeralaKLHC01069976202218 March 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, considering the submission of the petitioner's counsel, allowed the withdrawal of the writ petition. The court dismissed the writ petition as withdrawn, granting the petitioner the liberty to approach the statutory appellate authority against the impugned assessment order. Crucially, the court directed that the time spent by the petitioner in prosecuting the writ petition would be excluded from the period of limitation for filing the appeal before the statutory authority. No decision was made on the merits of the assessment order itself.

What were the facts?

The petitioner, Lulu Bahauddin, an assessee under the Income Tax Act, 1961, filed a writ petition before the High Court of Kerala. The petition challenged an assessment order (Exhibit P-10) passed under Section 143(3) read with Section 144C(13) of the Income Tax Act. The respondents were the Assistant Commissioner of Income Tax, Dispute Resolution Panel-2, and the Union of India. The assessment order was passed by the Assistant Commissioner of Income Tax.

What were the issues?

The primary issue was the challenge to the assessment order dated Exhibit P-10. The petitioner sought to challenge this order through a writ petition. The petitioner's counsel, after some arguments, indicated a desire to withdraw the writ petition and instead approach the statutory appellate authority against the assessment order. The court needed to decide whether to allow the withdrawal and grant liberty to approach the appellate authority, considering the implications for limitation.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

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 MONDAY, THE 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945 WP(C) NO. 32897 OF 2022 PETITIONER: LULU BAHAUDDIN, AGED 59 YEARS, D/O.K.M.BAHAUDDIN, PALIAKARAKADU HOUSE, NARAKATHANI P.O., PURAMATTOM DESOM, PATHANAMTHITTA-689544 CURRENTLY RESIDING AT: ASHYANA, HARITHA ROAD, VENNALA P.O, ERNAKULAM, PIN – 682 028. BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, DCIT CIRCLE INTERNATIONAL TAXATION, TRIVANDRUM, PIN – 695 003. 2 DISPUTE RESOLUTION PANEL -2, BENGALURU, A WING 4TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BENGALURU, PIN – 560 034. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110 001. BY ADVS. G.KEERTHIVAS KARTHIK S.A., CGC P.G.JAYASHANKAR G. KEERTHIVAS-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 32897 OF 2022 2 DINESH KUMAR SINGH, J. -------------------------- WP(C) No.32897 of 2022 ------------------------- Dated this the 18th day of March, 2024

JUDGMENT

1.

The present writ petition has been filed by the petitioner is is an assessee under the provisions of the Income Tax Act, 1961 and the Rules made thereunder. Challenge in the writ petition is against Exhibit P-10 assessment order passed under Section 143 (3) read with Section 144 C (13) of the Income Tax Act.

2.

After some arguments, the learned Counsel for the petitioner submits that he would like to withdraw the writ petition and approach the statutory appellate authority against the said assessment order.

3.

Considering the above submission of the learned Counsel for the petitioner, this writ petition is hereby dismissed as withdrawn with the above liberty as prayed for. The time spent in prosecuting the writ petition shall be excluded from the limitation provided for filing the appeal before the statutory authority against the assessment order impugned in this writ petition. DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 32897 OF 2022 3 APPENDIX OF WP(C) 32897/2022 PETITIONER’S EXHIBITS Exhibit P1 COPY OF THE ACKNOWLEDGEMENT FOR THE INCOME TAX RETURN FILED IN FORM ITR-V FOR THE AY 2019-20. Exhibit P2 COPY OF THE NOTICE ISSUED U/S 142(1) DATED 15.07.2021. Exhibit P3 COPY OF THE NOTICE ISSUED U/S 142(1) DATED 10.08.2021. Exhibit P4 COPY OF THE REPLY DATED 10.08.2021 ALONG WITH THE E-PROCEEDINGS ACKNOWLEDGMENT. Exhibit P5 COPY OF THE DRAFT ORDER DATED 30.09.2021 ISSUED U/S 144C OF THE ACT. Exhibit P6 COPY OF THE OBJECTIONS FILED BEFORE THE DISPUTE RESOLUTION PANEL. Exhibit P7 COPY OF THE POSTAL RECEIPTS FOR SENDING THE OBJECTIONS TO THE DISPUTE RESOLUTION PANEL AND TO THE ASSESSING OFFICER. Exhibit P8 COPY OF THE HEARING NOTICE DATED 04.03.2022 ISSUED U/S 144C (11) OF THE ACT. Exhibit P9 COPY OF THE ORDER DATED 22.06.2022 ISSUED U/S 144C BY THE DISPUTE RESOLUTION PANEL. Exhibit P10 COPY OF THE ASSESSMENT ORDER DATED 14.07.2022 PASSED BY THE 1ST RESPONDENT ALONG WITH THE COMPUTATION SHEET.

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