THOMAS MUTHOOT, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

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WP(C)/10497/2024HC KeralaKLHC01091528202414 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 WP(C)No.10359 of 2024. Consequently, the findings and directions in that judgment apply to this case. The order of the Appellate Authority (Ext.P12) was set aside. 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 is directed to decide the matter afresh after providing the petitioner an opportunity of hearing. No specific amount in dispute was mentioned. The judgment does not expressly leave any issue undecided.

What were the facts?

The petitioner, Thomas Muthoot, filed a writ petition before the High Court of Kerala challenging an order (Ext.P12) passed by the Commissioner of Income Tax (Appeals). The petition also concerns a notice (Ext.P10) issued by the Deputy Commissioner of Income Tax. The High Court noted that the issues in this writ petition were covered by a judgment delivered on the same day in a related case, WP(C)No.10359 of 2024. The assessment year(s) are not explicitly stated. The procedural history involves the petitioner's challenge to the appellate authority's order and a notice from the assessing officer.

What were the issues?

1. Whether the High Court's judgment in WP(C)No.10359 of 2024, which covers the issues in this petition, should be applied. (Question of law) Assessee's Contentions: The judgment does not record any specific contentions made by the assessee in this writ petition, other than implicitly seeking relief based on the precedent set in the related case. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue.

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. 10497 OF 2024 PETITIONER/S: THOMAS MUTHOOT, AGED 56 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 BY SMT.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.10497 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.10497 of 2024 3 APPENDIX OF WP(C) 10497/2024 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER ALONG WITH NOTICE OF DEMAND FOR AY 2020-21 DATED 25.03.2022 Exhibit P2OF THE RELAVANT PAGES OF APPEAL TO THE 1ST RESPONDENT DATED 22.04.2022 ALONG WITH STAY PETITION Exhibit P3OF THE JUDGMENT IN WP (C) NO.29118/2022 DATED 06.09.2022 OF THIS HON'BLE COURT Exhibit P4OF THE NOTICE DATED 05.01.2023 Exhibit P5OF THE LETTER TO THE 2ND RESPONDENT DATED 27.01.2023 WITHOUT ANNEXURES Exhibit P6 AOF THE NOTICE DATED 06.02.2023 Exhibit P7OF THE LETTER TO THE 2ND RESPONDENT DATED 13.12.2022 ALONG WITH CASH FLOW STATEMENT Exhibit P8OF THE NOTICE U/S 250 OF IT ACT DATED 24.07.2023 Exhibit P9OF THE NOTICE DATED 05.09.2023 Exhibit P10 AOF THE NOTICE DATED 12.10.2023 Exhibit P11OF THE LETTER DATED 17.10.2023 ISSUED TO THE 1ST RESPONDENT Exhibit P12OF THE ORDER DATED 31.10.2023 PASSED BY THE 1ST RESPONDENT UNDER SECTION 250 OF THE INCOME TAX ACT Exhibit P13OF THE RELEVANT PAGES OF THE BANK STATEMENTS OF THE PETITIONER

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