THOMAS GEORGE MUTHOOT vs. THE COMMISSIONER OF INCOME TAX

WP(C)/10108/2024HC KeralaKLHC01091109202414 March 2024Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the issues raised in this writ petition are covered by its judgment delivered on the same day in W.P.(C)No.10359 of 2024. Consequently, the findings and directions from that judgment would apply to the present case. The Court set aside the impugned order (Ext.P12). The petitioner was granted time until March 26, 2024, to produce the documents specified in Ext.P10 notice and any other documents he wished to rely upon before the Appellate Authority. The Appellate Authority was directed to decide the matter afresh after providing the petitioner an opportunity of hearing. The ratio decidendi is that where issues are identical to a previously decided case, the same principles and directions apply, and parties should be given a fair opportunity to present their case and documents. No issue was expressly left undecided.

What were the facts?

The petitioner, Thomas George Muthoot, filed a writ petition before the High Court of Kerala challenging an order (Ext.P12) passed by the Commissioner of Income Tax (Appeals)-III. The Deputy Commissioner of Income Tax, Central Circle, Trivandrum, is the other respondent. The assessment year(s) are not explicitly stated. The procedural history involves a notice (Ext.P10) issued by the revenue seeking documents from the petitioner. The High Court observed that the issues in this writ petition are covered by a judgment delivered on the same day in a connected writ petition (W.P.(C)No.10359 of 2024). The amount in dispute is not specified.

What were the issues?

1. Whether the High Court's decision in W.P.(C)No.10359 of 2024, which covers the issues in this writ petition, should be applied. (Question of law) Assessee's Contentions: The petitioner is seeking relief from the High Court, implicitly arguing that the order under challenge (Ext.P12) is erroneous and that he should be granted an opportunity to produce documents. The petitioner relies on the High Court's judgment in W.P.(C)No.10359 of 2024 as covering the present case. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue in this writ petition. However, the revenue had issued Ext.P10 notice seeking documents.

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. THURSDAY, THE 14TH DAY OF MARCH 2024 / 24TH PHALGUNA, 1945 WP(C) NO. 10108 OF 2024 PETITIONER/S: THOMAS GEORGE MUTHOOT AGED 60 YEARS S/O MATHEW M THOMAS, MUTHOOT TOWERS, M G ROAD, ERNAKULAM, PIN - 682016 BY ADVS. G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS)- III POORNIMA, 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 682036 2 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AYAKAR BHAVAN, KOWDIAR P O, TRIVANDRUM, PIN - 695003 OTHER PRESENT: SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.10108 of 2024 2

J U D G M E N T The issues raised in this writ petition are covered by the judgment delivered today by this Court in W.P.(C)No.10359 of 2024. Therefore, the findings in the directions contained therein will apply to this case as well. Ext.P12 order is set aside. The petitioner is permitted time till 26.03.2024 to produce the documents specified in Ext.P10 notice and any other document that he wishes to reply upon before the Appellate Authority. The Appellate Authority shall thereafter decide the matter afresh, after affording an opportunity of hearing to the petitioner. The writ petition is disposed of accordingly. GOPINATH P., JUDGE rkj

WP(C)No.10108 of 2024 3 APPENDIX OF WP(C) 10108/2024 PETITIONER EXHIBITS Exhibit P1 THEOF THE ASSESSMENT ORDER FOR AY 2020-21 DATED 23.03.2022 Exhibit P2 AOF THE APPEAL TO THE 1ST RESPONDENT DATED 22.04.2022 ALONG WITH STAY PETITION Exhibit P3 AOF THE JUDGMENT IN WP (C) NO.29060/2022 DATED 06.09.2022 OF THIS HON'BLE COURT Exhibit P4 AOF THE NOTICE DATED 05.01.2023 Exhibit P5 AOF THE LETTER DATED 27.01.2023 WITHOUT ANNEXURES Exhibit P6 AOF THE NOTICE DATED 06.02.2023 Exhibit P7 AOF THE LETTER DATED 13.12.2022 ALONG WITH CASH FLOW STATEMENT Exhibit P8 AOF THE NOTICE U/S 250 OF IT ACT DATED 24.07.2023 Exhibit P9 AOF THE NOTICE DATED 05.09.2023 Exhibit P10 AOF THE NOTICE DATED 12.10.2023 Exhibit P11 AOF THE LETTER DATED 17.10.2023 Exhibit P12 AOF THE ORDER DATED 31.10.2023 PASSED BY THE 1ST RESPONDENT UNDER SECTION 250 OF THE INCOME TAX ACT Exhibit P13 AOF THE RELEVANT PAGES OF THE BANK STATEMENTS OF THE PETITIONER

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