SUPRIME STEEL INDUSTRIES, vs. THE ADDITIONAL/JONT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

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WP(C)/14404/2022HC KeralaKLHC01029012202215 February 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, after hearing arguments, granted the petitioner's request to withdraw the writ petition. The Court dismissed the writ petition as withdrawn, granting the petitioner liberty to approach the appropriate appellate forum against the impugned assessment order. The petitioner was directed to file the appeal within 15 days, and the appeal was to be decided on its merits, without considering the question of limitation. The Court did not decide on the merits of the assessment order itself.

What were the facts?

The petitioner, Suprime Steel Industries, filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P11). The respondents include various authorities from the National Faceless Assessment Centre and the Income Tax Officer, Ward 2, Aluva. The writ petition was filed against the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, New Delhi, and other related income tax authorities. The case was heard on February 15, 2024.

What were the issues?

1. Whether the petitioner is entitled to maintain a writ petition challenging the assessment order. The petitioner sought permission to withdraw the writ petition to approach the appellate forum against the impugned assessment order. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 15TH DAY OF FEBRUARY 2024 / 26TH MAGHA, 1945 WP(C) NO. 14404 OF 2022 PETITIONER/S: SUPRIME STEEL INDUSTRIES, THOTTUMUGHAM P.O., KUTTAMASSERY, ERNAKULAM - 683105, REPRESENTED BY ITS PARTNER MR.IRFAN MUNDAKKAL ABDUL KAREEM. BY ADVS. V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1 THE ADDITIONAL/JONT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110001. 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110001. 3 THE INCOME TAX OFFICER, WARD 2, ALUVA - 683001. BY ADVS. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 14404 OF 2022 2 JUDGMENT Dated this the 15th day of February, 2024 After some argument, the learned counsel for the petitioner seeks permission to withdraw the writ petition to approach the appellate forum against the impugned assessment order in Ext.P11. The present writ petition is dismissed as withdrawn, with liberty to approach the appropriate forum. The petitioner shall file the appeal within a period of 15 days and shall decided on merit, without going into the question of limitation. DINESH KUMAR SINGH JUDGE SJ

WP(C) NO. 14404 OF 2022 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 14404/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE DATED 07/12/2021 ISSUED UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT ALONG WITH THE RESPONSE (WITHOUT DOCUMENTS). Exhibit P3 TRUE COPY OF THE NOTICE DATED 14/01/2022 ISSUED UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 BY THE 1ST RESPONDENT. Exhibit P4 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT DATED 19/01/2022. Exhibit P5 TRUE COPY OF THE NOTICE DATED 18/02/2022 ISSUED UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 BY THE 1ST RESPONDENT. Exhibit P6 TRUE COPY OF THE NOTICE DATED 28/02/2022 ISSUED UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 BY THE 1ST RESPONDENT. Exhibit P7 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT ALONG WITH RESPONSE DATED 04/03/2022. Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 14/03/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P9 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT ALONG WITH RESPONSE (WITHOUT DOCUMENTS) DATED 18/03/2022. Exhibit P10 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT DATED 19/03/2022 ALONG WITH THE DOCUMENTS. Exhibit P11 TRUE COPY OF THE ASSESSMENT ORDER DATED 25/03/2022 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT. Exhibit P12 TRUE COPY OF THE JUDGMENT DATED 15/03/2022 PASSED BY THIS HONOURABLE COURT IN WP(C) NO.11540 OF 2021. Exhibit P13 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 14.03.2022 ISSUED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2016/17 Exhibit P14 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT DATED 16.03.2022 ALONG WITH OBJECTIONS DATED 16.03.2022 FOR ASSESSMENT YEAR 2016/17 Exhibit P15 TRUE COPY OF THE ASSESSMENT ORDER DATED WP(C) NO. 14404 OF 2022 4 24.03.2022 FOR ASSESSEMENT YEAR 2016-2017 ALONG WITH COMPUTATION SHEET AND DEMAND NOTICE PASSED BY THE 1ST RESPONDENT

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