ASHLY CHERIAN, vs. THE ADDL./JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

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. 2136 OF 2023 PETITIONER: ASHLY CHERIAN, THENAMMACKAL HOUSE, PAMPADUMPARA P. O., IDUKKI- 685556. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA RESPONDENT: THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-100 001. 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. 2136 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 2136 of 2023 ------------------------- Dated this the 15th day of January, 2024 JUDGMENT 1. This writ petition has been filed impugning Exhibit P-20 assessment order dated 13.09.2022 in respect of the assessment year 2020-21 under Section 143(3) read with Section 144B of the Income Tax Act, 1961. 2. Admittedly, there is statutory appeal provided under the provisions of the Income Tax Act against the assessment order passed by the assessing authority. This Court finds no ground to act as an appellate authority exercising jurisdiction under Article 226 of the Constitution of India, which is otherwise a public law remedy. If particular evidence has not been considered in respect of the income or expenditure of the assessee, the assessee has the liberty either to file an appeal or a revision as against the impugned assessment order, but a writ petition is not the appropriate remedy. In view thereof, this writ petition is disposed of with liberty to the petitioner to approach the appropriate authority against the impugned assessment order if he so advised. Sd/- DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 2136 OF 2023 3 APPENDIX OF WP(C) 2136/2023 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF STATEMENT OF INCOME OF THE PETITIONER ALONG WITH THE ACKNOWLEDGMENT DTD. 04-01-2021 EXHIBIT P2 COPY OF NOTICE ISSUED BY THE RESPONDENT DTD. 29-06-2021 EXHIBIT P3 COPY OF THE ACKNOWLEDGMENT FROM THE INCOME TAX DEPARTMENT DTD. 14-07-2021 EXHIBIT P4 COPY OF NOTICE ISSUED BY THE RESPONDENT DTD. 02-12-2021 EXHIBIT P5 COPY OF THE ACKNOWLEDGMENT FROM THE INCOME TAX DEPARTMENT DTD. 15-12-2021 EXHIBIT P6 COPY OF LETTER SUBMITTED BY THE PETITIONER DTD. 30-01-2022 EXHIBIT P7 COPY OF BANK STATEMENT FROM STATE BANK OF INDIA NEDUMKANDAM BRANCH DTD. 02-02-2022 EXHIBIT P8 COPY OF BANK STATEMENT FROM SOUTH INDIAN BANK LTD., KUMILY BRANCH DTD. 02-02-2022 EXHIBIT P9 COPY OF BANK STATEMENT FROM SOUTH INDIAN BANK LTD., IDUKKI BRANCH DTD. 02-02-2022 EXHIBIT P10 COPY OF BANK STATEMENT FROM SOUTH INDIAN BANK LTD., MUNDAKKAYAM BRANCH DTD. 02-02-2022 EXHIBIT P11 COPY OF BANK STATEMENT FROM UNION BANK OF INDIA, VANDANMEDU BRANCH DTD. 17-01-2023 EXHIBIT P12 COPY OF BANK STATEMENT FROM FEDERAL BANK LTD., NEDUMKANDAM DTD. 02-02-2022 EXHIBIT P13 COPY OF BANK STATEMENT FROM STATE BANK OF INDIA KATTAPPANA BRANCH DTD. 16-01-2023 EXHIBIT P14 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 04-08-2022

WP(C) NO. 2136 OF 2023 4 EXHIBIT P15 COPY OF ACKNOWLEDGMENT FROM THE INCOME TAX DEPARTMENT DTD. 12-08-2022 EXHIBIT P16 COPY OF NOTICE UNDER SECTION 274 ISSUED BY THE RESPONDENT DTD. 13-09-2022 EXHIBIT P17 COPY OF NOTICE UNDER SECTION 270A ISSUED BY THE RESPONDENT DTD. 10-12-2022 EXHIBIT P18 COPY OF NOTICE UNDER SECTION 271AAC ISSUED BY THE RESPONDENT DTD. 17-12-2022 EXHIBIT P19 COPY OF NOTICE UNDER SECTION 270A ISSUED BY THE RESPONDENT DTD. 04-01-2023 EXHIBIT P20 COPY OF ASSESSMENT ORDER ISSUED BY THE RESPONDENT DTD. 13-09-2022