KORATH RAJESH vs. THE COMMISSIONER OF INCOME TAX,

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WP(C)/36601/2022HC KeralaKLHC01078517202215 November 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, taking note of the submission by the learned Standing Counsel for the respondent Department, closed the writ petition. The Court clarified that if the petitioner files the return of income for Assessment Year 2022-23 along with the admitted tax and interest payable thereon on or before December 31, 2023, the same shall be processed in accordance with law. The Court did not issue any specific direction for filing the return but acknowledged the statutory timeline available to the petitioner. The principle established is that statutory remedies and timelines should be adhered to, and court intervention is not necessary for routine compliance unless there is a clear impediment or illegality.

What were the facts?

The petitioner, Korath Rajesh, approached the High Court of Kerala apprehending prohibition from filing his Income Tax return for the previous year 2021-2022 (Assessment Year 2022-23). His father, who ran a money lending business, expired on June 17, 2021. The petitioner intended to file his return as a representative assessee. The respondents are the Commissioner of Income Tax, Joint Commissioner of Income Tax, and Deputy Commissioner of State Tax. The Department's counsel submitted that the petitioner has time until December 31, 2023, to file a belated return along with self-assessed tax and applicable interest under Section 234A, B, and C of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner requires a direction from the Court to file his return of income for Assessment Year 2022-23 and pay the admitted tax along with interest. The Assessee (Petitioner) sought to file his return of income as a representative assessee for the previous year 2021-2022, apprehending that he might be prohibited from doing so. The Revenue (Department) contended that no direction is required from the Court as the petitioner has a statutory deadline of December 31, 2023, to file a belated return of income along with self-assessed tax and interest payable under Sections 234A, B, and C of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 234A,Section 234B,Section 234C

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 GOPINATH P. TUESDAY, THE 15TH DAY OF NOVEMBER 2022 / 24TH KARTHIKA, 1944 WP(C) NO. 36601 OF 2022 PETITIONER: KORATH RAJESH AGED 51 YEARS S/O. PADINHATTY CHANDRASEKHARAN NAIR, KORATH HOUSE, PULLOOR, THEKKAN KUTTOOR P.O., TIRUR TALUK, MALAPPURAM DISTRICT, PIN - 676102 BY ADV C.M.MOHAMMED IQUABAL RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 2 THE JOINT COMMISSIONER OF INCOME TAX, TIRUR RANGE, 2ND FLOOR, TARIFF BAZAR, TIRUR, MALAPPURAM DISTRICT, PIN - 676101 3 THE DEPUTY COMMISSIONER OF STATE TAX, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES DEPARTMENT, MANJERI, MALAPPURAM DISTRICT, PIN - 676121 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.36601/2022 -2-

J U D G M E N T The petitioner has approached this court apprehending that the petitioner will be prohibited from filing returns under the provisions of the Income Tax Act, 1961 for the previous year 2021-2022 pertaining to assessment year 2022-23. The petitioner's father was running a money lending business. He expired on 17-06- 2021. It is the case of the petitioner that the petitioner wishes to file his return of income for previous year 2021-22 as a representative assessee.

2.

The learned Standing counsel appearing for the Department would point out that the petitioner has time till 31-12-2023 to file a belated return of income along with self-assessed tax including interest payable by the petitioner under Section 234 A, B and C. It is submitted that no direction is required from the court to file return of income and to pay the admitted tax together with interest due thereon.

3.

Taking note of the submission of the learned Standing counsel for the respondent Department, this writ petition is closed, making it clear that if the petitioner files the return of income for assessment year 2022-23 along with admitted tax and interest payable thereon on or before 31-12-2023, the same shall be processed in accordance with law. GOPINATH P. JUDGE AMG

W.P (C) No.36601/2022 -3-

Appendix — schedule of exhibits
APPENDIX OF WP(C) 36601/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE MONEY LENDING LICENSE NO. 32100389651 DATED 15.07.2021 Exhibit P2 THE TRUE COPY OF THE DEATH CERTIFICATE OF CHANDRASEKHARAN NAIR P. DATED 12.07.2021 Exhibit P3 THE TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE INCOME TAX DEPARTMENT DATED 15.03.2022 Exhibit P4 THE TRUE COPY OF THE JUDGMENT IN W.P.(C).NO. 19130/2022 OF THIS HON'BLE COURT DATED 6.10.2022 Exhibit P5 THE TRUE COPY OF THE WILL EXECUTED BY PADINHATTY CHANDRASEKHARAN NAIR DATED 16.05.2020 Exhibit P6 THE TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER DATED 18.12.2021 Exhibit P7 THE TRUE COPY OF THE LICENSE OF THE PETITIONER ISSUED BY THE 3RD RESPONDENT DATED 25.02.2022 Exhibit P8 THE TRUE COPY OF THE LICENSE OF THE PETITIONER ISSUED BY THE 3RD RESPONDENT DATED 11.4.2022 Exhibit P9 THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 1.11.2022 Exhibit P10 THE TRUE COPY OF THE PAN CARD OF PETITIONER

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