MR.NAGOOR JAHANGIR RAWTHER vs. ASSISTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 13TH DAY OF NOVEMBER 2019 / 22ND KARTHIKA, 1941 WP(C).No.30506 OF 2019(K) PETITIONER/S: MR.NAGOOR JAHANGIR RAWTHER AGED 64 YEARS MACKAR MANZIL,XX/125,THYNOTHIL LANE,ALWAYE.P.O,ERNAKULAM-683101. BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT. ARYA ANIL SHRI.GOKULRAJ L. SMT.SRI HARINI S.P. RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 2(1),INCOME TAX DEPARTMENT, C R BUILDING,I S PRESS ROAD,KOCHI-682018. OTHER PRESENT: SC, JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C) No.30506/19 2 JUDGMENT The challenge in the writ petition is against Ext.P7 order of the respondent, which rejects the objections preferred by the petitioner against a proposal for reopening of the assessment under the Income Tax Act under Section 147. The said order ( Ext.P7) was passed pursuant to the obligation of the respondent flowing from the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. and others v. Income Tax Officer and Others [259 ITR 19]. The apprehension of the petitioner is that Ext.P7 would virtually be the assessment order passed under Section 147 of the Act and that no further opportunity would be given to the petitioner for contesting the findings in Ext.P7 order. The learned Standing Counsel for the respondent submits that the proceedings for completing an assessment under Section 147 will culminate only after issuance of a notice under Section 143(2) to the petitioner and thereafter hearing the petitioner. In the light of the said assurance of the learned Standing Counsel for the respondent, I see no reason to interfere with Ext.P7 order impugned in this writ petition. The writ petition is therefore dismissed in its challenge against Ext.P7 order and recording the statement of the learned Standing Counsel for the respondent. Sd/- A.K.JAYASANKARAN NAMBIAR

JUDGE

okb //True copy// P.S. to Judge

W.P(C) No.30506/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE RETURNS OF THE PETITIONER ALONG WITH ANNEXURES FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.12.2016 EXHIBIT P3 TRUE COPY OF COPY OF AUDITED BALANCE SHEET OF SFO TECHNOLOGIES PVT.LTD EXHIBIT P4 TRUE COPY OF THE NOTICE DAZTED 28.3.2019 OF THE RESPONDENT EXHIBIT P5 TRUE COPY OF THE REASONS FOR REOPENING OF ASSESSMENT DATED 22.8.2019 EXHIBIT P6 TRUE COPY OF THE REPLY DATED 29.8.2019 OF THE PETITIONER. EXHIBIT P7 TRUE COPY OF ORDER DATED 1.11.2019 OF THE RESPONDENT.