THE KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY LTD. NO. Q 1179, vs. DEPUTY COMMISSIONER OF INCOME TAX,

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WP(C)/8206/2020HC KeralaKLHC01021191202017 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court noted that the order dated 26.11.2019, passed under Section 154 of the Income Tax Act, 1961, is appealable as per the provisions of sub-clause (c) of sub-section (1) of Section 264 of the Income Tax Act, 1961. Faced with this, the learned counsel for the petitioner sought permission to withdraw the writ petition with liberty to avail the statutory remedy. The Court granted this permission, allowing the withdrawal of the writ petition with the liberty to pursue the appropriate legal recourse. No decision on the merits of the Section 154 order was made.

What were the facts?

The petitioner, The Kollam District Police Department Employees Co-operative Society Ltd., filed a writ petition challenging an order dated 26.11.2019 passed under Section 154 of the Income Tax Act, 1961. This order pertains to the assessment year 2018-2019. The respondents are the Deputy Commissioner of Income Tax, the Principal Commissioner of Income Tax (Appeals), and the Income Tax Officer. The petitioner sought to withdraw the writ petition to pursue the statutory remedy available against the Section 154 order.

What were the issues?

1. Whether the order dated 26.11.2019 passed under Section 154 of the Income Tax Act, 1961, is appealable under the provisions of the Act? Assessee's Contention: The assessee sought to withdraw the writ petition with liberty to avail the statutory remedy available against the order passed under Section 154 of the Income Tax Act, 1961. The assessee implicitly acknowledged that a statutory remedy exists. Revenue's Contention: No specific contention is recorded for the revenue regarding the appealability of the order. The judgment notes that the order passed under Section 154 is appealable as per Section 264(1)(c) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 154,Section 264(1)(c)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.8206 OF 2020
W.P.(C) NO.35382 OF 2018

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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8206 OF 2020(A) PETITIONER: THE KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES CO- OPERATIVE SOCIETY LTD. NO. Q 1179, KOLLAM, PIN - 691001, R EPRESENTED BY ITS SECRETARY, SANOJ B.S., AGED 45 YEARS, S/O.M.BALAKRISHNA PILLAI. BY ADVS. SRI.A.JANI(KOLLAM) SRI.SAJU WAHAB SMT.NISA FASIL RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BANGALURE, PIN - 560 500. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF CHIEF COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KAWADIARY JUNCTION, THIRUVANANTHAPURAM - 695 003. 3 INCOME TAX OFFICER, WARD-2, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8206 OF 2020(A) 2 JUDGMENT Dated this the 17th day of March 2020 The challenge in the present writ petition is against the order, Ext.P7 dated 26.11.2019 passed under Section 154 of the Income Tax Act, 1961. The aforementioned section deals with the rectification of mistake apparent on the record. The assessment year involved in this case is 2018-2019. Essentially, the order passed under Section 154 is appealable as per the provisions of sub clause (c) of sub section (1) of Section 264 of the Income Tax Act, 1961

2.

Faced with such a situation, the learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with liberty to avail the remedy as envisaged in the provisions of law, referred to above. The writ petition is permitted to be withdrawn with the liberty as aformentioned. AMIT RAWAL dlk/17.03.2020 JUDGE

WP(C).No.8206 OF 2020(A) 3

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF INCOME TAX STATEMENT SUBMITTED BY WRIT PETITIONER. EXHIBIT P2 TRUE COPY OF RECEIPT ISSUED BY INCOME TAX DEPARTMENT. EXHIBIT P3 TRUE COPY OF INTIMATION UNDER SECTION 143(1)ISSUED BY IT DEPARTMENT TO PETITIONER. EXHIBIT P4 TRUE COPY OF JUDGMENT IN W.P.(C) NO.35382 OF 2018 OF THIS HONOURABLE COURT. EXHIBIT P5 TRUE COPY ORDER ISSUED BY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CBDT. EXHIBIT P6 TRUE COPY OF E-FILING ACKNOWLEDGMENT FOR REQUEST U/S 154 OF I.T.ACT 1961. EXHIBIT P7 TRUE COPY ORDER UNDER SECTION 154 OF I.T.ACT 1961. EXHIBIT P8 TRUE COPY OF REVISION OF ASSESSMENT PREFERRED UNDER SECTION 264 OF I.T.ACT. EXHIBIT P9 TRUE COPY OF NOTICE ISSUED U/S 226(3) OF I.T.ACT BY THIRD RESPONDENT.

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