MANJU AJITH KUMAR vs. INCOME TAX COMMISSIONER

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WP(C)/5744/2023HC KeralaKLHC01013671202323 March 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its limited consideration of the writ petition, disposed of the matter by directing the 4th respondent (Income Tax Officer) to consider and pass orders on Ext.P6 representation. This consideration is to be done after hearing the petitioner and other necessary persons, and the order is to be passed at the earliest, within a period of three months from the date of receipt of a copy of the judgment. The prayer for the 1st respondent to order an enquiry and take action against erring officials was not explicitly addressed in the operative part of the judgment, implying it was either subsumed within the direction to consider the representation or not pressed. The ratio decidendi is that when a representation is made to tax authorities, and a writ petition is filed seeking a direction for its consideration within a time limit, the court may grant such a direction, ensuring due process by requiring a hearing for the petitioner and other necessary parties.

What were the facts?

The petitioner, Manju Ajith Kumar, filed a writ petition before the High Court of Kerala seeking a direction for respondents 2 to 4 (Assistant Commissioner of Income Tax, Deputy Commissioner of Income Tax, and Income Tax Officer) to consider and pass orders on Ext.P6 representation. Additionally, the petitioner prayed for the 1st respondent (Income Tax Commissioner) to order an enquiry into the subject matter of Ext.P6 and take action against erring officials. The petition was filed against the Income Tax Commissioner and various income tax authorities, as well as the Manager of Ananthapuram Co-operative Society Ltd. The assessment years are not specified in the judgment. The core of the petition revolves around a representation (Ext.P6) submitted by the petitioner.

What were the issues?

1. Whether the respondents 2 to 4 should be directed to consider and pass orders on Ext.P6 representation within a specified time frame? (Question of procedure/administrative action) 2. Whether the 1st respondent should be directed to order an enquiry into the subject matter of Ext.P6 and take action against erring officials? (Question of administrative action/enquiry) Assessee's Contentions: The petitioner seeks a direction for the income tax authorities to consider her representation (Ext.P6) and for the Income Tax Commissioner to initiate an enquiry and take action against officials. The specific grounds for the representation and the alleged misconduct of officials are not detailed in the judgment. Revenue's Contentions: The judgment does not record any specific contentions from the revenue respondents. The matter was disposed of based on the limited prayer made by the petitioner.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 5744 OF 2023
TC 37/85

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23RD DAY OF MARCH 2023 / 2ND CHAITHRA, 1945 WP(C) NO. 5744 OF 2023 PETITIONER: MANJU AJITH KUMAR AGED 59 YEARS D/O. G. RAMESAN, 'SUMTHRIPTHI', RESIDING AT TC 37/856(15) RAJADHANI BUILDINGS, EAST FORT, FORT PO THIRUVANANTHAPURAM, PIN - 695023 BY ADVS. K.C.ELDHO S.BIJILAL RESPONDENTS: 1 INCOME TAX COMMISSIONER OFFICE OF THE INCOME TAX COMMISSIONER CENTRAL RANGE, AAYAKAR BHAVAN, ANNEX BUILDING, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 2 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I, TRIVANDRUM OFFICE OF THE INCOME TAX COMMISSIONER CENTRAL RANGE, AAYAKAR BHAVAN, ANNEX BUILDING, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 3 DEPUTY COMMISSIONER OF INCOME TAX OFFICE OF THE INCOME TAX COMMISSIONER CENTRAL CIRCLE I, AAYAKAR BHAVAN, ANNEX BUILDING, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 4 INCOME TAX OFFICER WARD NO.1(1), CENTRAL CIRCLE I, AAYAKAR BHAVAN, ANNEX BUILDING, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 5 THE MANAGER ANANTHAPURAM CO-OPERATIVE SOCIETY LTD., SREEVARAHAM BRANCH, THIRUVANANTHAPURAM, PIN - 695003 SRI. JOSE JOSEPH, SC. WP(C) NO. 5744 OF 2023 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 5744 OF 2023 3 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.5744 of 2023 -------------------------------------------- Dated this the 23rd day of March, 2023

JUDGMENT The prayer in the writ petition is for a direction to the respondents 2 to 4 to consider and pass orders on Ext.P6 representation within a time limit. There is also a prayer for compelling the 1st respondent to order an enquiry in the subject matter referred to in Ext.P6 and to take appropriate action against the erring officials. In view of the limited prayer made, this writ petition is disposed of directing the 4th respondent to consider and pass orders orders on Ext.P6 after hearing the petitioner and such other necessary persons at the earliest, at any rate, within a period of three months from the date of receipt of a copy of this judgment. T.R.RAVI JUDGE LEK

WP(C) NO. 5744 OF 2023 4 APPENDIX OF WP(C) 5744/2023 PETITIONER EXHIBITS Exhibit P1 AOF THE ATTACHMENT ORDER DATED 6/3/2012 ISSUED BY THE 2ND RESPONDENT Exhibit P2 AOF THE JUDGMENT IN WP(C) NO.10230 OF 2012 DATED 24/4/2012 OF THIS HON'BLE COURT Exhibit P3 AOF THE ORDER DATED 8/11/2012 ISSUED BY THE 3RD RESPONDENT TO THE 5TH RESPONDENT Exhibit P4 AOF THE CHALLAN DATED 9/11/2012 SHOWING THE DEMAND DRAFT FOR A SUM OF RS.13,65,857/- Exhibit P5 AOF THE ORDER ISSUED BY THE 2ND RESPONDENT DATED 28/8/2014 GIVING EFFECT TO THE FINAL ORDERS IN APPEALS FILED BY THE PETITIONER Exhibit P6 AOF THE REPRESENTATION DATED 12/1/2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT INCOME TAX OFFICER

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