KANJIRAMUKALEL ABDUL RAHIMAN ABDUL MANAF vs. THE INCOME TAX OFFICER

WP(C)/9004/2023HC KeralaKLHC01020644202315 March 2023Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, while considering the writ petition, recorded the submission made by the learned standing counsel for the Income Tax Department. The standing counsel stated that all details provided by the petitioner in Ext.P8 and their reply to Ext.P9 would be duly considered during the finalization of the assessment for the assessment year 2018-2019. Based on this submission, the High Court closed the writ petition. No specific finding on the merits of Ext.P8 or the assessment itself was made, as the petition was disposed of based on the departmental assurance. The operative direction was to close the writ petition.

What were the facts?

The petitioner, Kanjiramukalel Abdul Rahiman Abdul Manaf, filed a writ petition seeking a direction to the Assessment Unit, National Faceless Assessment Center, New Delhi (2nd respondent) to consider and pass orders on Ext.P8 submitted by the petitioner. This was in relation to the finalization of the assessment for the assessment year 2018-2019. The petitioner is represented by Adv. Divya Ravindran, and the respondents include the Income Tax Officer, Ward-1 & TPS, Thodupuzha, the Assessment Unit, and the Principal Commissioner of Income Tax, Kochi. The Income Tax Department's standing counsel, Sri. Jose Joseph, made a submission on behalf of the respondents.

What were the issues?

1. Whether the Tribunal should direct the 2nd respondent (Assessment Unit) to consider and pass orders on Ext.P8 submitted by the petitioner before finalizing the assessment for the assessment year 2018-2019. Assessee's Contention: The petitioner seeks a direction for the consideration of Ext.P8 before the assessment for the year 2018-2019 is finalized. Revenue's Contention: The learned standing counsel for the Income Tax Department submitted that all details provided in Ext.P8 and the reply submitted by the petitioner to Ext.P9 will be duly considered while finalizing the assessment for the year 2018-2019.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 15TH DAY OF MARCH 2023 / 24TH PHALGUNA, 1944 WP(C) NO. 9004 OF 2023 PETITIONER: KANJIRAMUKALEL ABDUL RAHIMAN ABDUL MANAF AGED 45 YEARS PAN - AKRPA7598J KANJIRAMUKALEL , PALLARIMANGALAM, ERNAKULAM., PIN - 686671 BY ADV DIVYA RAVINDRAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-1 & TPS, THODUPUZHA MAHIMA TOWERS, KERALA., PIN - 685584 2 THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTER, NEW DELHI., PIN - 110001 3 THE PRINCIPAL COMMISSIONER OF INCOMETAX CENTRAL REVENUE BUILDING, I S PRESS RD, KACHERIPADY, KOCHI, KERALA., PIN - 682018 OTHER PRESENT: SC-SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.9004 of 2023 2 VIJU ABRAHAM,J ----------------------- W.P.(C)No.9004 of 2023 ----------------------------- Dated this the 15th day of March, 2023

JUDGMENT

The above writ petition is filed seeking a direction to the 2nd respondent to consider and pass orders on Ext.P8 submitted by the petitioner before finalizing the assessment for the year 2018-2019. 2. The learned standing counsel for the Income Tax Department upon instructions submitted that whatever details provided as per Ext.P8 and the reply submitted by the petitioner to Ext.P9, will be duly considered while finalizing the assessment for the year 2018-2019. Recording the above submission, the writ petition is closed. VIJU ABRAHAM, JUDGE pm

W.P.(C)No.9004 of 2023 3 APPENDIX OF WP(C) 9004/2023 PETITIONER EXHIBITS Exhibit- P1 THEOF THE ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148A(D) OF THE ACT, DATED 26.3.2022 FOR AY 2018-19. Exhibit -P2 THEOF THE NOTICE ISSUED FOR REOPENING OF THE ASSESSMENT FOR AY 2018- 19 DATED 30.3.2022, ISSUED BY THE 1ST RESPONDENT Exhibit -P3 THEOF THE INTIMATION ORDER ISSUED BV THE 2ND RESPONDENT DATED 17.8.2022 Exhibit -P4 THEOF THE NOTICE DATED 1.11.2022 ISSUED BY THE 2ND RESPONDENT Exhibit -P5 THEOF THE RETURN FIELD BY THE PETITIONER FOR AY 2018-19 DATED 9/11/2022 Exhibit- P6 THEOF THE NOTICE ISSUED UNDER SECTION 142(1) OF THE INCOME ACT FOR AY 2018-19 DATED 17.1.2023. Exhibit-P7 THEOF THE APPLICATION SUBMITTED TO FILE THE REVISED RETURN FOR THE AY 2018-19 DATED 31/1/2023 Exhibit -P8 THEOF THE ACKNOWLEDGMENT SHOWING THE DETAILS UPLOADED BY THE PETITIONER ON 4TH MARCH 2023 Exhibit - P9 THEOF THE DRAFT ASSESSMENT ORDER FOR AY 2018-19 ISSUED UNDER SECTION 144 OF THE ACT BY THE 2ND RESPONDENT DATED 6.3.2023

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