M/S. VATTAMKULAM PANCHAYATH VANITHA SAHAKARANA SANGAM LTD. NO.M604 vs. THE ASSISTANT DIRECTOR OF INCOME TAX,

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WP(C)/7179/2023HC KeralaKLHC01016978202307 March 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala admitted the writ petition and directed the second respondent (Income Tax Officer, Ward-IV, Tirur) to consider and pass orders on the petitioner's representation (Ext.P10) after hearing the petitioner. This consideration is to be done at the earliest, within two months from the receipt of a copy of the judgment. The operation of Ext.P11 was stayed until the disposal of Ext.P10. The court did not decide on the merits of quashing Exts.P3 and P4 but rather remanded the matter for consideration of the petitioner's representation. The specific issues raised in Ext.P10 and the potential grounds for quashing the intimations were not adjudicated upon by the High Court in this order.

What were the facts?

The petitioner, M/s. Vattamkulam Panchayath Vanitha Sahakarana Sangam Ltd., filed a writ petition seeking to quash intimations issued under Section 143(1) of the Income Tax Act, 1961. These intimations were marked as Exts.P3 and P4. The petitioner had also submitted a representation, Ext.P10, to the second respondent, the Income Tax Officer, Ward-IV, Tirur, detailing their contentions. The writ petition was filed before the High Court of Kerala at Ernakulam.

What were the issues?

1. Whether the intimations issued under Section 143(1) of the Income Tax Act, 1961 (Exts.P3 and P4) are liable to be quashed. The petitioner's contentions, as presented in Ext.P10, were to be considered by the second respondent. The judgment does not explicitly detail the specific arguments made by the petitioner against the intimations or the revenue's stance. However, the prayer to quash the intimations implies a dispute regarding their validity or the calculations therein. The revenue's position is not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 143(1)

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 T.R.RAVI TUESDAY, THE 7TH DAY OF MARCH 2023 / 16TH PHALGUNA, 1944 WP(C) NO. 7179 OF 2023 PETITIONER: M/S. VATTAMKULAM PANCHAYATH VANITHA SAHAKARANA SANGAM LTD. NO.M604 THRISSUR ROAD, NADUVATTAM, EDAPPAL, SUKAPURAM POST, MALAPPURAM DISTRICT- 679 576. REPRESENTED BY ITS SECRETARY, SHRI. RAMACHANDRAN P.K. BY ADVS. ALAN PRIYADARSHI DEV KABEER KARIYAT RESPONDENTS: 1 THE ASSISTANT DIRECTOR OF INCOME TAX, CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU, KARNATAKA – 560 500 2 THE INCOME TAX OFFICER, WARD-IV TIRUR - 676 101. MALAPPURAM DISTRICT. 3 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, NORTH BLOCK, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673 001 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7179 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.7179 of 2023 ------------------------------------------- Dated this the 07th day of March, 2023

JUDGMENT Admit. Standing Counsel takes notice for the respondents.

2.

The prayer in the writ petition is to quash Exts.P3 and P4 intimations under Section 143(1) of the Income Tax Act, 1961. The petitioner has preferred Ext.P10 representation before the 2nd respondent narrating his contentions.

3.

In view of the limited prayer made, this writ petitioner is disposed of directing the 2nd respondent to consider and pass orders on Ext.P10 after hearing the petitioner, at the earliest, at any rate within two months from the date of receipt of a copy of this judgment. The operation of Ext.P11 shall be stayed till disposal of Ext.P10 as directed above. T.R.RAVI sn JUDGE

WP(C) NO. 7179 OF 2023 3 APPENDIX OF WP(C) 7179/2023 PETITIONER'S EXHIBITS Exhibit-P1OF THE ACKNOWLEDGEMENT FOR THE RETURN FILED BY THE PETITIONER FOR THE AY 2019-20 DATED 21.03.2020 Exhibit-P2OF THE ACKNOWLEDGEMENT FOR THE RETURN FILED BY THE PETITIONER FOR THE AY 2020-2021 DATED 08.03.2021 Exhibit-P3OF THE INTIMATION UNDER SECTION 143(1) FOR THE ASSESSMENT YEARS 2019-20 DATED 21-7-2020 Exhibit-P4OF THE INTIMATION UNDER SECTION 143(1) FOR THE ASSESSMENT YEAR 2020-21 DATED 25-11-2021 Exhibit-P5OF THE ORDER U/S.119(2)(A) OF THE CBDT DATED 30.09.2020 Exhibit-P6OF THE RESPONSE DATED 18.03.2021 FILED AGAINST EXHIBIT P3 INTIMATION Exhibit-P7OF THE CIRCULAR NO.8/2021 DATED 30.04.2021 Exhibit-P8 COPY OF THE RELEVANT PAGES OF THE INCOME TAX ACT, 1961 DATED NIL THAT THERE IS NO POWER FOR THE DEPARTMENT TO DISALLOW DEDUCTIONS UNDER SECTION 80P Exhibit-P9 COPY OF THE RELEVANT PAGES OF THE INCOME TAX ACT, 1961 AFTER INCORPORATING AMENDMENTS MADE TO THE ACT VIDE FINANCE ACT, 2021 DATED NIL Exhibit-P10OF THE REPRESENTATION FILED BEFORE THE 2ND AND 3RD RESPONDENTS DATED 05.04.2022 Exhibit-P11OF THE COMMUNICATION RECEIVED BY THE PETITIONER PROPOSING TO ADJUST REFUND DATED 24.12.2022 RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE

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