THIRUKOCHI MOTOR VEHICLE OWNER’S CREDIT CO-OPERATIVE SOCIETY LTD, NO.E-1303, vs. THE INCOME TAX OFFICER,

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN MONDAY, THE 10TH DAY OF JUNE 2024 / 20TH JYAISHTA, 1946 WP(C) NO. 14779 OF 2023 PETITIONER/S: THIRUKOCHI MOTOR VEHICLE OWNER'S CREDIT CO- OPERATIVE SOCIETY LTD, NO.E-1303, AGED 39 YEARS REPRESENTED BY ITS SECRETARY GEETHU CYRIAC, AGED 39 YEARS, OFFICE AT POTHENS BUILDING, NEAR PRIVATE BUS STAND, TRIPUNITHURA, ERNAKULAM,- 682301 BY ADVS. S.SAJU A.V.SAJAN ANJANADEVI.G SWETHA.S. NAINA FAHIMATH M.S. RESPONDENTS: 1 THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER ( NON CORP WARD-1(1), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, ERNAKULAM-682018 2 THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, 6TH FLOOR, KANDAMKULATHY TOWER,M.G ROAD, KARIKKAMURI, SHENOYS, KOCHI, ERNAKULAM -682011 BY ADV CHRISTOPHER ABRAHAM - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2 WPC 14779/2023 JUDGMENT The petitioner has filed this writ petition challenging Ext.P6 order issued by the 1st respondent under Section 148 A (b) of the Income Tax Act, 1961 contending that the petitioner was not given an opportunity of hearing before passing the said order. 2. Section 148 A (b) of the Income Tax Act reads as follows:- “Provide an opportunity of being heard to the assessee, 1[xxxx] by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a);

3 WPC 14779/2023 3. Opportunity of personal hearing is explicit in Section 148 A (b) of the Act. It is not disputed that the petitioner was not given an opportunity of hearing before passing Ext.P6 order. Ext.P6 order is set aside, being one passed in violation of the principles of natural justice. The 1st respondent shall pass fresh orders pursuant to Ext.P4 notice after hearing the petitioner, expeditiously. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE al/-.

4 WPC 14779/2023 APPEND

IX OF WP(C) 14779/2023

PETITIONER EXHIBITS Exhibit P-1 THE TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE JOINT REGISTRAR

(GENERAL)

CO- OPERATIVE

SOCIETIES

DATED 09.07.2015 Exhibit P-2 THE TRUE COPY OF THE RELEVANT PAGES OF THE APPROVED BY-LAWS DATED 09.07.2015 WITH RESPECT TO THE THIRUKOCHI MOTOR VEHICLE OWNER'S

CREDIT

COOPERATIVE SOCIETY LTD Exhibit P-3 THE TRUE COPY OF THE AUDIT CERTIFICATE OF THE YEAR 2018-2019 WITH RESPECT TO THIRUKOCHI MOTOR VEHICLE

OWNER'S

CREDIT COOPERATIVE SOCIETY LTD. ISSUED BY ASSISTANT

DIRECTOR

CO OPERATIVE SOCIETIES ( AUDIT) DATED 31.10.2019 Exhibit P-4 THE TRUE COPY OF THE NOTICE UNDER SEC.148A ( B) OF THE INCOME TAX ACT, 1961 ISSUED BY THE 1ST RESPONDENT DATED 02.03.2023 Exhibit P-5 THE TRUE COPY OF THE REPLY DATED 14.03.2023

SUBMITTED

THE PETITIONER TO THE EXT-P4 NOTICE Exhibit P-6 THE TRUE COPY OF THE ORDER UNDER SEC. 148 A (D) OF INCOME TAX ACT,1961 DATED 27.03.2023 ISSUED BY THE 1STRESPONDENT