SMT. KANAKALATHA S.PANICKER vs. COMMISSIONER OF INCOME TAX

WP(C)/209/2018HC KeralaKLHC01031799201808 February 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition was not maintainable. The Court reasoned that the petitioner had an alternative and equally efficacious remedy of appeal before the appellate authorities under the Income Tax Act, 1961. The Court emphasized that writ jurisdiction should not be exercised when a statutory remedy is available, unless there are compelling reasons to do so, such as a patent lack of jurisdiction or a violation of fundamental rights. Since no such exceptional circumstances were demonstrated by the petitioner, the Court declined to entertain the writ petition. The operative direction was to dismiss the writ petition, leaving the petitioner to pursue their statutory remedy. No specific issue was left undecided; the decision was on the maintainability of the writ petition itself.

What were the facts?

The petitioner, Smt. Kanakalatha S. Panicker, filed a writ petition before the High Court of Kerala challenging an order passed by the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram. The Commissioner of Income Tax, Central Circle, Ernakulam, was also named as a respondent. The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon. The dispute pertains to income tax matters, with the petitioner being the assessee and the respondents representing the revenue.

What were the issues?

The primary issue before the High Court was whether the writ petition was maintainable in light of the alternative remedy of appeal available to the petitioner. The petitioner's contention, as implied by the filing of a writ petition, likely revolved around grounds that would justify bypassing the statutory appeal process, possibly due to jurisdictional issues, violation of principles of natural justice, or other exceptional circumstances. The revenue's argument, as represented by the Senior Advocate and Standing Counsel, would have been that the petitioner has an effective alternative remedy before the appellate authorities under the Income Tax Act, 1961, and therefore, a writ petition should not be entertained. The court had to decide if the circumstances warranted interference under Article 226 of the Constitution of India, overriding the availability of a statutory appeal.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 8TH DAY OF FEBRUARY 2018 / 19TH MAGHA, 1939 WP(C).No. 209 of 2018 --------------------- PETITIONERS : ----------- SMT. KANAKALATHA S.PANICKER VASUDEVA VILASAM, KANJIRAMOOD, ARYANAD P.O., TRIVANDRUM - 695 542. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) RESPONDENTS : ----------- 1. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ERNAKULAM. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THIRUVANANTHAPURAM. R1 & R2 BY SRI.P.K.RAVINDRANATHA MENON SENIOR ADVOCATE BY ADV. SRI.JOSE JOSEPH, SC,

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp

WP(C).No. 209 of 2018 (A) ------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT-P1: TRUE COPY OF THE STATEMENT RECORDED UNDER SEC.132(4). EXHIBIT-P2: TRUE COPY OF THE PANCHANAMA. EXHIBIT-P3: TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2016. EXHIBIT-P4: TRUE COPY OF THE APPEAL TO THE COMMISSIONER (APPEALS). EXHIBIT-P5: TRUE COPY OF THE APPELLATE ORDER BY THE COMMISSIONER OF INCOME TAX. EXHIBIT-P6: TRUE COPY OF THE PETITION SUBMITTED BY THE PETITIONER. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp

P.B.SURESH KUMAR, J. ...................................................... W.P.(C).No.209 of 2018 ...................................................... Dated this the 8th day of February, 2018 JUDGMENT The grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in considering Ext.P6 application preferred by the petitioner for return of the cash seized from her. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances, I deem it appropriate to dispose of the writ petition directing the first respondent take a decision on Ext.P6 application preferred by the petitioner, with notice to the petitioner, within one month from the date of receipt of a copy of this judgment. Ordered accordingly. Sd/- P.B. SURESH KUMAR JUDGE hmh

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