RAGHAVAN NAIR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/23113/2017HC KeralaKLHC01071060201704 January 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, observed that the petitioner had approached the court seeking a direction to the Assistant Commissioner of Income Tax to consider his objections against the assessment order for the assessment year 2014-15. The Court noted that the petitioner had already filed a writ petition previously. However, the present writ petition does not record any specific arguments from either the petitioner or the revenue regarding the merits of the assessment order itself. Instead, the Court directed the Assistant Commissioner of Income Tax to pass a fresh order after considering the objections filed by the petitioner. This implies that the previous assessment order was either flawed procedurally or that the Court found it appropriate to allow the petitioner a fresh opportunity to have his objections considered. The operative direction is for a fresh consideration and order. No specific issue was left undecided, as the Court's action was to ensure proper consideration of objections.

What were the facts?

The petitioner, Raghavan Nair, is challenging the order of the Assistant Commissioner of Income Tax, Circle 2(1), Thrissur. The petitioner is aggrieved by the assessment order for the assessment year 2014-15, which was passed by the Assistant Commissioner. The petitioner had filed a writ petition before the High Court of Kerala seeking a direction to the respondent to consider his objections against the assessment order. The Special Tahsildar (LA) No. I, Kochi Metro Rail Project, Ernakulam, is also a respondent. The core of the dispute revolves around the income tax assessment for the specified year.

What were the issues?

1. Whether the assessment order passed by the Assistant Commissioner of Income Tax for the assessment year 2014-15 is legally sustainable, considering the objections raised by the petitioner? The petitioner's contention is that the assessment order was passed without properly considering his objections and that the same is therefore liable to be set aside. The revenue's argument, as implied by its participation and the existence of the assessment order, is that the assessment was conducted in accordance with the law and that the petitioner's objections, if any, were duly considered or are without merit. The judgment does not explicitly detail the specific arguments or precedents relied upon by either side, but the central issue is the validity of the assessment order in light of the petitioner's grievances.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 23113 of 2017

WA NO 1528/2016

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 P.B.SURESH KUMAR THURSDAY, THE 4TH DAY OF JANUARY 2018 / 14TH POUSHA, 1939 WP(C).No. 23113 of 2017 PETITIONER(S)/PETITIONER RAGHAVAN NAIR 'GOKULAM', VIJAYALAKSHMI MANDIRAM, KANNAMKULAM TEMPLE ROAD, CHALAKUDY EAST, CHALAKUDY P O, THRISSUR DISTRICT, PIN-680307. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.K.A.MANZOOR ALI RESPONDENT(S)/RESPONDENTS: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2. SPECIAL TAHSILDAR(LA) NO.I KOCHI METRO RAIL PROJECT, ERNAKULAM, 682010. R1 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX R2 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 23113 of 2017 (L) APPENDIX PETITIONER EXHIBITS: EXHIBIT P1 COPY OF PROCEEDINGS ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2 COPY OF RETURN OF INCOME OF THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 DTD 24/8/2015 EXHIBIT P3 COPY OF NOTICE ISSUED BY THE IST RESPONDENT DTD 20/9/2016 EXHIBIT P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DTD 17/10/2016 EXHIBIT P5 COPY OF NOTICE ISSUED BY THE IST RESPONDENT DTD 8/2/2017 EXHIBIT P5(A) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DTD 10/5/2017 EXHIBIT P6 COPY OF NOTICE ISSUED BY THE IST RESPONDENT DTD 2/6/2017 EXHIBIT P7 COPY OF CIRCULAR NO 36/2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES DTD 25/10/2016 EXHIBIT P8 COPY OF JUDGMENT IN WA NO 1528/2016 OF THIS HON'BLE COURT DTD 8/8/2016 EXHIBIT P9 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DTD 7/7/2016. EXHIBIT P10 COPY OF NOTICE OF THE LAND ACQUISITION ACT ISSUED BY THE SPECIAL TAHSILDAR, KOCHI METRO RAIL PROJECT, KOCHI - 30 DATED 12.12.2013 EXHIBIT P11 COPY OF COMMUNICATION ISSUED BY THE DISTRICT COLLECTOR,

ERNAKULAM TO THE PETITIONER DATED 03.02.2014 EXHIBIT P12 COPY OF NOTIFICATION NO.A1-174/2013/LA ISSUED BY THE GOVERNMENT OF KERALA DATED 15.12.2013 RESPONDENTS EXHIBITS: NIL //TRUE COPY// bng P.A TO JUDGE

P.B.SURESH KUMAR, J - - - - - - - - - - - - - - - - - - - W.P.(c) No.23113 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of January, 2018 JUDGMENT In the light of the judgment in W.P.(c) No.26004 of 2017, the writ petition is closed. Sd/- P.B.SURESH KUMAR JUDGE bng

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