M/S. LULU INTERNATIONAL SHOPPING MALLS PVT.LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/27211/2023HC KeralaKLHC01059638202320 September 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, in its judgment dated September 20, 2023, allowed the writ petition. The Court set aside Exhibits P8 and P9 notices that were issued by the third respondent. The Court granted liberty to the third respondent to issue fresh notices and pass a fresh assessment order. This decision was based on the Court's judgment delivered on the same day in W.P.(C) No. 19390 of 2023. The specific reasoning from the referenced judgment is not provided, but the operative part is the quashing of the impugned notices and the permission for fresh proceedings. No issue was expressly left undecided.

What were the facts?

The petitioner, M/s. Lulu International Shopping Malls Pvt. Ltd., filed a writ petition before the High Court of Kerala. The petition challenged notices issued by the third respondent, the Assessment Unit, Income Tax Department, Delhi. The specific notices under challenge are Exhibits P8 and P9. The procedural history indicates that the matter was heard on September 20, 2023, and the Court delivered its judgment on the same day. The judgment refers to a prior decision by the same Court on the same day in W.P.(C) No. 19390 of 2023.

What were the issues?

1. Whether the notices issued by the third respondent (Assessment Unit, Income Tax Department, Delhi) are valid and ought to be sustained? (Question of law and fact, concerning procedural fairness and due process in assessment proceedings). Assessee's Contention: The assessee, M/s. Lulu International Shopping Malls Pvt. Ltd., implicitly argues that the notices (Exhibits P8 and P9) are flawed, leading to the filing of this writ petition seeking their setting aside. The specific grounds for challenging the notices are not detailed in the provided judgment excerpt. Revenue's Contention: The judgment does not record any specific contentions made by the revenue (respondents 1, 2, and 3) in opposition to the assessee's prayer. The Court's decision appears to have been made based on a reference to another judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20TH DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 27211 OF 2023 PETITIONER: M/S. LULU INTERNATIONAL SHOPPING MALLS PVT. LTD. 34/1000, NH-47, EDAPPALLY, KOCHI , REPRESENTED BY ITS DIRECTOR, NISHAD.M.A, PIN – 682 024. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN – 682 018. 2 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 100 001. 3 ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI, REPRESENTED BY THE INCOME TAX OFFICER, PIN – 100 001. SRI. JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 27211/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 27211 of 2023

--------------------------------------------------------- Dated this the 20th day of September, 2023.

JUDGMENT

In view of the judgment passed by this Court today in W.P.(C) No. 19390 of 2023, this writ petition is allowed by setting aside Exhibits P8 and 9 notices issued by the third respondent and granting liberty to the third respondent to issue fresh notice and pass a fresh assessment order. sd/- DINESH KUMAR SINGH, JUDGE.

W.P.(C) No. 27211/2023 : 3 : APPENDIX OF WP(C) 27211/2023 PETITIONER’S EXHIBITS: Exhibit P1 SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 10-05-2023 Exhibit P2 COPY OF THE WEB PAGE OF THE INCOME TAX DEPARTMENT EVIDENCING THE FILING OF ADJOURNMENT APPLICATION DTD. NIL Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. NIL Exhibit P4 COPY OF WEB PAGE OF THE INCOME TAX DEPARTMENT DTD. NIL Exhibit P5 COPY OF E-MAIL FILED BY THE PETITIONER'S CHARTERED ACCOUNTANT DTD. 22-05-2023 Exhibit P6 COPY OF ACKNOWLEDGEMENT RECEIVED FROM THE GRIEVANCE CELL OF THE FACELESS ASSESSMENT SCHEME DTD. 22-05-2023 Exhibit P7 COPY OF ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 DTD. 23-05-2023 Exhibit P8 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 23-05-2023 Exhibit P9 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 24-07-2023 RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge. rv

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