PALASSERI PULIKKAL MUHAMMED ALI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The petitioner is engaged in the business of Gold jewellery having manufacturing, wholesale and retail trade under the brand “Dubai Gold”. The petitioner is also an assessee under the provisions of the Income Tax Act, 1961 (“Act”, for short). The petitioner runs his business through various firms, including proprietor firms, partnership

A search and seizure operation was conducted in the business and residential premises of the petitioner. Computers, documents etc. were seized from the business and residential premises of the petitioner and notices, Ext.P1, under Section 153C of the Act for the assessment years 2015-16 to 2020-21 were issued on 2.6.2022. Notice under Section 142(1) of the Act was issued to the petitioner on 13.7.2022 in connection with the assessments, asking the petitioner to provide details relating to various Bank accounts maintained with A.R.Nagar Service Co-operative Society. The petitioner was given final opportunity to file his reply in respect of the said notices vide Ext.P4 notice dated 17.2.2023. Learned counsel for the petitioner submits that the petitioner is willing to co-operate with the proceedings and WP(C) NO. 7829 OF 2023 4 furnish the details asked for vide notice under Section 142(1) of the Act, Ext.P4. However, in the absence of the relevant documents and information, which are available in the computer system of the petitioner seized by the Department, it is not possible for the petitioner to file proper reply and furnish the information as sought for vide Ext.P4 notice.

Learned counsel for the petitioner submits that the respondents be directed to provide copies of the required documents, pen-drives etc. of the information stored in the computer system seized from the petitioner and thereafter, the petitioner be granted at least four weeks time to file reply to Ext.P4 notice and only thereafter the proceedings for adjudication and finalisation of the assessment under Section 153B of the Act may be directed to be commenced.

Learned counsel for the petitioner also submits that the petitioner will not challenge the final assessment order to be passed, on the ground

Smt.Susie B.Varghese, learned Senior Standing Counsel for the Income Tax Department, submits that let the petitioner be permitted to apply for required/relevant documents on payment basis. If the petitioner applies for copies of required/relevant documents for filing his reply to Ext.P4 notice, the same will be provided by the Department on payment basis. The petitioner should thereafter file his reply to Ext.P4 notice and the Department will proceed with the assessment thereafter, in accordance with law.

Considering the said stand and the submissions of the learned counsel for the WP(C) NO. 7829 OF 2023 6 petitioner as well as the learned Senior Standing Counsel for the Revenue, the present writ petition is disposed of with direction to the petitioner to move an application before the Department for supply of copies of relevant documents within a period of ten days from today. If such an application is moved, the Department should supply copies of the relevant documents and pen-drives to the petitioner within a period of fifteen (15) days from the date of receipt of such application, to enable the petitioner to file proper reply to Ext.P4 notice for undertaking further proceedings. After the petitioner is given copies of the relevant documents on charge basis as above, the petitioner should file his reply to Ext.P4 notice within a period of four weeks from the date of receipt of copies of the relevant documents from the Department. Further proceedings in respect of Ext.P4 notice should commence after four weeks from the date of supply of copies of relevant documents to the petitioner. If the petitioner fails to file