K.A.RAUF vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/27714/2020HC KeralaKLHC01069476202014 December 2020Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the revised assessment order (Ext.P4) is not vitiated by any jurisdictional error or non-compliance with the rules of natural justice. Therefore, the petitioner's remedy lies in preferring a statutory appeal before the first appellate authority. The writ petition challenging the revised assessment order was dismissed. However, to allow the petitioner time to file the appeal, the Court directed that recovery proceedings for the amounts confirmed by Ext.P4 be kept in abeyance for a period of six weeks. The Court did not decide on the merits of the assessment itself, leaving that to the appellate authority.

What were the facts?

The petitioner, K.A. Rauf, aged 62 years, filed a writ petition before the High Court of Kerala challenging a revised assessment order (Ext.P4) passed under the Income Tax Act. The respondents were the Assistant Commissioners of Income Tax and the Principal Commissioner of Income Tax. The petitioner raised various contentions against the revised assessment order. The Court considered the matter on December 14, 2020. The petitioner sought time to file a statutory appeal against the impugned order.

What were the issues?

1. Whether the revised assessment order (Ext.P4) is vitiated by jurisdictional error or non-compliance with the rules of natural justice, thereby warranting intervention by the High Court under its writ jurisdiction? Assessee's Contention: The petitioner raised various contentions against the revised assessment order, implying that it suffers from legal infirmities. (Specific contentions are not detailed in the judgment). Revenue's Contention: The judgment does not explicitly record any specific contentions made by the revenue in response to the petitioner's challenge. However, the Court's decision implies that the revenue's position, as reflected in the assessment order, was not found to be fundamentally flawed on jurisdictional or natural justice grounds by the High Court.

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 A.K.JAYASANKARAN NAMBIAR MONDAY, THE 14TH DAY OF DECEMBER 2020 / 23RD AGRAHAYANA, 1942 WP(C).No.27714 OF 2020(L) PETITIONER/S: K.A.RAUF AGED 62 YEARS SHELTER JAYANTHI NAGAR HOUSING COLONY P.T USHA ROAD KOZHIKKODE BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, AAYAKAR BHAVAN (NORTH BLOCK) KOZHIKODE-673 001 2 THE ASST.COMMISSIONER OF INCOME TAX CIRCLE 1(1), KOZHIKODE-673 001 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOZHIKODE- 673 001 OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27714 OF 2020(L) 2

JUDGMENT The petitioner has approached this Court impugning Ext.P4 revised assessment order under the Income Tax Act. Although various contentions are raised in the writ petition in its challenge against Ext.P4 revised assessment order, I am of the view that the said assessment order is not vitiated on account of any juri ictional error or non compliance with the rules of natural justice and hence the remedy of the petitioner would lie in preferring a statutory appeal before the 1st appellate authority against the said order. Accordingly, I dismiss the writ petition in its challenge against Ext.P4 revised assessment order and without prejudice to the right of the petitioner to move the appellate authority, against the said order. Taking note of the submission of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that the recovery proceedings for recovery of amounts confirmed against the petitioner by Ext.P4 revised assessment order shall be kept in abeyance for a period of six weeks, so as to enable the petitioner to move the appellate authority, in the meanwhile. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.27714 OF 2020(L) 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSED BY THE 1ST RESPONDENT FOR THE YEAR 2005-2006 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE COMMISSIONER INCOME TAX(APPEALS), KOCHI EXHIBIT P3 COPY OF COMMON ORDER ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL,KOCHI BENCH,KOCHI EXHIBIT P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER EXHIBIT P6 COPY OF LETTER SUBMITTED BY THE PETITIONER EXHIBIT P7 COPY OF REPRESENTATION FILED BY THE PETITIONER'S COUNSEL

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