K.HAMZA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP(C)/31898/2018HC KeralaKLHC01072630201801 October 2018Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the order dated 30.07.2018 (Ext.P4) was passed without giving the petitioner an opportunity to be heard. Consequently, the Court set aside the said order. The petitioner was directed to appear before the respondent on October 22, 2018, at 11:00 am. The respondent was further directed to complete the proceedings thereafter in accordance with the law. The principle established is that orders affecting an assessee must be preceded by a fair hearing, adhering to the principles of natural justice.

What were the facts?

The petitioner, K. Hamza, filed a writ petition before the High Court of Kerala challenging an order, marked as Ext.P4, dated July 30, 2018, issued by the respondent, the Deputy Commissioner of Income Tax, Circle - 1, Tirur. The petitioner's primary contention was that the impugned order was passed without affording him an adequate opportunity to be heard. The High Court considered the facts and circumstances presented in the case.

What were the issues?

1. Whether the order dated 30.07.2018 (Ext.P4) passed by the Deputy Commissioner of Income Tax was violative of the principles of natural justice by denying the petitioner an opportunity to be heard. (Question of law and fact) Assessee's contention: The petitioner argued that the order was passed without giving him an opportunity to present his case. Revenue's contention: No specific contentions from the revenue are recorded in the judgment.

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.MUHAMED MUSTAQUE MONDAY, THE 01ST DAY OF OCTOBER 2018 / 9TH ASWINA, 1940 WP(C).No. 31898 of 2018 PETITIONER: K.HAMZA KUTTANKAVIL, PAZHAYANGADI, KONDOTTY POST, MALAPPURAM - 673 638. BY ADVS. SRI.ANIL D. NAIR SRI.ACHYUT K PADMARAJ SMT.ARYA ANIL SMT.NILOOFAR O. NIZAM SRI.SREEJITH r. nair RESPONDENT: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1, TIRUR - 678 101, MALAPPURAM SMT. TUSHARA JAMES, G.P. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31898 of 2018 2

JUDGMENT The petitioner, challenging Ext.P4 order, dated 30.07.2018 issued by the respondent, approached this Court.

Petitioner's contention is that the order was passed without giving an opportunity to the petitioner. Having considered the facts and circumstances of the case, Ext.P4 is set aside.

Petitioner shall appear before the respondent on 22.10.2018 at 11.00am. and thereafter proceedings shall be completed, in accordance with law.

The writ petition is disposed of, as above. A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 12.03.2015 FOR THE A.Y.2012-13 ISSUED TO THE PETITIONER BY THE RESPONDENT. EXHIBIT P2OF THE ORDER DATED 31.08.2016 OF THE COMMISSIONER OF INCOME TAX (APPEALS), COIMBATORE. EXHIBIT P3OF THE ORDER DATED 29.01.2018 OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI. EXHIBIT P4OF THE ORDER DATED 30.07.2018 ISSUED TO THE PETITIONER BY THE RESPONDENT. RESPONDENT'S EXHIBITS : NIL //// SKK P.A. TO JUDGE

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