ALKA VENTURES PRIVATE LTD, vs. THE NATIONAL FACELESS ASSESSMENT CENTRE,

WP(C)/13736/2022HC KeralaKLHC01027447202230 January 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, after hearing the matter, noted that the learned counsel for the petitioner sought permission to withdraw the writ petition in order to file an appeal. Considering this request, the Court dismissed the writ petition as withdrawn. The Court granted liberty to the petitioner to file an appeal against the impugned assessment order within a period of three weeks from the date of the order. The Court further directed that if an appeal is filed within this period, it shall be considered on its merits, without going into the question of limitation, given that the writ petition had been entertained and an interim order of stay was in operation in favour of the petitioner. No decision was made on the merits of the assessment order itself.

What were the facts?

The petitioner, Alka Ventures Private Ltd., filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P7) issued by the National Faceless Assessment Centre. The respondents were the National Faceless Assessment Centre and other income tax authorities. The petitioner sought to quash the assessment order and restrain the enforcement of the demand raised thereunder. The writ petition was filed seeking these reliefs.

What were the issues?

1. Whether the assessment order (Ext.P7) is liable to be quashed by issuing a Writ of Certiorari or any other appropriate writ, order, or direction? (Question of law and fact, concerning the validity of the assessment order). 2. Whether the respondents should be restrained from enforcing the demand pursuant to Ext.P7 by issuing a writ of mandamus or other appropriate writ, order, or direction? (Question of law and fact, concerning the enforceability of the demand). Assessee's Contention: The petitioner sought to quash the assessment order and prevent the enforcement of the demand, implying a challenge to the legality or validity of the assessment. The specific grounds for this challenge are not detailed in the provided text. Revenue's Contention: The revenue, represented by the National Faceless Assessment Centre and other income tax authorities, would have defended the assessment order and the demand raised. No specific arguments or reliance on authorities by the revenue are recorded in the judgment text.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 13736 OF 2022

TC 36/16

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30TH DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 13736 OF 2022 PETITIONER/S: ALKA VENTURES PRIVATE LTD., TC 36/1690(1) MEENA, SUBHASH NAGAR, THIRUVANANTHAPURAM 695 008, REPRESENTED BY ITS MANAGING DIRECTOR, AJAYACHANDRAN NAIR BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENT/S: 1 THE NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA ROAD, NEW DELHI 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NaFAC) 2 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE (NATIONAL E-ASSESSMENT CENTRE) NEW DELHI-110 001. 3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (KERALA), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682 018. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13736 OF 2022 2

J U D G M E N T The present writ petition has been filed mainly seeking the following reliefs: “i. To call for the records of the case leading to Ext.P7 Assessment Order and quash the same by issue of a Writ of Certiorari or any other appropriate writ, order, or direction; ii. To issue a writ of mandamus or other appropriate writ, order or direction restraining the respondents from enforcing the demand pursuant to Ext.P7.”

After arguing the matter for some time, learned counsel for the petitioner seeks permission to withdraw the present writ petition in order to file appeal.

Considering the aforesaid prayer of the learned counsel for the petitioner, the present writ petition is dismissed as withdrawn with liberty to the petitioner to file appeal against the impugned assessment order. If the petitioner

WP(C) NO. 13736 OF 2022 3 files appeal within a period of three weeks from today, the appeal shall be considered on merits, without going into the question of limitation, inasmuch as this Court had entertained the writ petition and interim order of stay was in operation in favour of the petitioner. Pending interlocutory application, if any, in the present writ petition stands dismissed. DINESH KUMAR SINGH

JUDGE jg

WP(C) NO. 13736 OF 2022 4

Appendix — schedule of exhibits

APPENDIX OF WP(C) 13736/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE U/S 148 DATED 25-03- 2021 ISSUED BY THE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) TRIVANDRUM Exhibit P2 TRUE COPY OF THE NOTICE U/S. 142(1) OF THE INCOME TAX ACT, 1961 DATED 10-01-2022 OF THE ASSESSMENT YEAR 2016-17 Exhibit P3 TRUE COPY OF THE REPLY DATED 05-02-2022 VIDE LETTER NO. AVPL-TVM/IT/FAC/02/22 BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE REPLY OF THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26- 03-2022 U/S. 144 OF THE INCOME TAX ACT, 1961 TO THE PETITIONER. Exhibit P6 TRUE COPY OF THE OBJECTION NO AVPL/TVM/FAC- IT/3/22 DATED 27-03-2022 SUBMITTED BY THE PETITIONER TO THE SHOW CAUSE NOTICE TO THE 2ND RESPONDENT. Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 31- 03-2022 U/S 147 R.W.S 144B OF THE INCOME TAX ACT Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 2-6-2021 IN WPC NO. 5741/2021 OF THE HON'BLE DELHI HIGH COURT.

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