ASHLEY CHERIAN, vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

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WP(C)/18139/2023HC KeralaKLHC01039457202315 January 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that a statutory appeal is provided under the Income Tax Act against the impugned order passed by the assessing authority. The Court noted that a similar writ petition filed by the petitioner for the same assessment year, challenging the assessment order, had already been dismissed. Therefore, the High Court found no ground to entertain the present writ petition. The Court disposed of the writ petition with liberty granted to the petitioner to approach the appropriate authority against the impugned order if advised. The principle is that writ petitions are generally not entertained when alternative statutory remedies are available and have not been exhausted.

What were the facts?

The petitioner, Ashley Cherian, filed a writ petition before the High Court of Kerala challenging an order dated March 23, 2023, issued under Section 271AAC(1) of the Income Tax Act, 1961, for the assessment year 2020-21. The respondent was the National E-Assessment Centre, Delhi. The petitioner sought to impugn this order. The High Court noted that a statutory appeal is provided under the Income Tax Act against such orders. The Court also mentioned that a previous writ petition filed by the petitioner challenging the assessment order for the same assessment year had already been dismissed.

What were the issues?

1. Whether the High Court should entertain a writ petition impugning an order passed under Section 271AAC(1) of the Income Tax Act, 1961, when a statutory appeal remedy is available. Assessee's Contention: The petitioner has approached the High Court by way of a writ petition, implying a challenge to the order. The specific arguments made by the petitioner's counsel are not detailed in the judgment. Revenue's Contention: The revenue, through its counsel, would likely argue that the writ petition is not maintainable due to the existence of an alternative statutory remedy. The judgment does not explicitly record the revenue's arguments but refers to the statutory appeal provision.

Which sections of the Income-tax Act were involved?

Section 271AAC(1)

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 15TH DAY OF JANUARY 2024 / 25TH POUSHA, 1945 WP(C) NO. 18139 OF 2023 PETITIONER: ASHLEY CHERIAN, AGED 46 YEARS, S/O. CHERIAN PHILIP, THENAMMACKAL HOUSE, PAMAPADUMAPARA, IDUKKI, PIN – 685556. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA SMT. PARVATHY MENON RESPONDENT: THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110001. BY ADV. SRI. JOSE JOSEPH – SC – INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18139 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 18139 of 2023 ------------------------- Dated this the 15th day of January, 2024

JUDGMENT

1.

This writ petition has been filed impugning Exhibit P-5 order dated 23.03.2023 in respect of the assessment year 2020-21 issued under Section 271AAC(1) of the Income Tax Act, 1961. 2. Admittedly, there is statutory appeal provided under the provisions of the Income Tax Act against the impugned order passed by the assessing authority. This Court has already dismissed W.P.(C) No. 2136 of 2023 impugning the assessment order for the same assessment year and, therefore, there is no ground to entertain this writ petition. In view thereof, this writ petition is disposed of with liberty to the petitioner to appraoch the appropriate authority against the impugned order in Exhibit P-5, if he so advised. DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 18139 OF 2023 3 APPENDIX OF WP(C) 18139/2023 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ODER ISSUED BY THE RESPONDENT FOR THE YEAR 2020-21 DTD. 13-09-2022 EXHIBIT P2 COPY OF ORDER IN WPC NO. 2136/23 OF THIS HON'BLE COURT DTD. 27-01-2023 EXHIBIT P3 COPY OF ACKNOWLEDGEMENT OF THE RESPONSE FILED BY THE PETITIONER AGAINST THE NOTICE DTD. NIL EXHIBIT P4 COPY OF ACKNOWLEDGEMENT OF THE RESPONSE FILED BY THE PETITIONER AGAINST THE NOTICE 28-03-2023 ACKNOWLEDGEMENT DATE NIL EXHIBIT P5 COPY OF ORDER UNDER SECTION 271AAC (1) ISSUED BY THE RESPONDENT DTD. 23-03-2023

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