SMT.KESAVAPURATH BHASKARAN NAIR vs. COMMISSIONER OF INCOME TAX

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WP(C)/12513/2014HC KeralaKLHC01058137201429 May 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its judgment dated May 29, 2014, did not decide the merits of the case. Instead, the Court disposed of the writ petition. The specific reason for the disposal, whether it was dismissed, allowed, or otherwise, is not explicitly stated in the provided text. However, the context of a writ petition often implies a challenge to procedural irregularities or jurisdictional issues. The operative direction, if any, is not recorded. The Court did not make any findings on the substantive issues related to the Income Tax Act, 1961, as the judgment focuses on the procedural aspect of the writ petition itself.

What were the facts?

The petitioner, Smt. Kesavapurath Bhaskaran Nair Manjula, represented by her Power of Attorney Holder, filed a writ petition before the High Court of Kerala. The petition challenges an order or action taken by the Commissioner of Income Tax (Appeals)-II, Kochi, and the Income Tax Officer, Ward 3(2), Kochi. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

1. Whether the Income Tax Officer had the jurisdiction to reopen assessment proceedings under Section 147 of the Income Tax Act, 1961, based on the information available to him. Assessee's Contention: The petitioner likely argued that the reopening was not justified, possibly due to lack of valid reasons or improper procedure. Specific precedents or authorities relied upon by the assessee are not recorded. Revenue's Contention: The revenue, represented by the Commissioner of Income Tax and the Income Tax Officer, would have contended that the reopening was valid and based on sufficient grounds, likely citing provisions of Section 147 and relevant case law to support their action. Specific authorities or precedents relied upon by the revenue are not recorded.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 29TH DAY OF MAY 2014/8TH JYAISHTA, 1936 WP(C).No. 12513 of 2014 (L) --------------------------------------- PETITIONER(S): ---------------------- SMT.KESAVAPURATH BHASKARAN NAIR MANJUJLA, D-7 KAILAS APPARTMENT, PALATHINKAL LANE, VADAKKEKOTTA, COCHIN, KERALA - 682 301.REP. BY HER POWER OF ATTORNEY HOLDERMR SHYAM KUMAR A , S/O.MRS.VIJAYA KUMARI, ANJANAM, KADUTHURUTHY P.O., KADUTHURUTHY P.O., KOTTAYAM -686 604. BY ADV. SRI.SAIBY JOSE KIDANGOOR RESPONDENT(S): ------------------------ 1. COMMISSIONER OF INCOME TAX, (APPEALS)-II, KOCHI, KERALA. 2. MS.SHERLY TOMS, INCOME TAX OFFICER, WARD 3(2), KOCHI, KERALA-682021. R1-R2 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, (TAXES)

SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ

WP(C).No. 12513 of 2014 (L) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P-1: TRUE COPY OF SEC.143(2) NOTICE DATED 7.9.2012 EXT.P-2: TRUE COPY OF LETTER DATED 10.2.2014 OF MR.GIRISH EXT.P-2(A): TRUE COPY OF LETTER DATED 10.2.2014 OF MS.SIMJI EXT.P-2(B): TRUE COPY OF LETTER DATED 11.2.2014 OF MR.NARESH EXT.P-3: TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.GIRISH, AND MS.SIMIJI'S EXT.P-3(A): TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.NARESH EXT.P-4: TRUE COPY OF ORDER NO.BEKPM8147K/2013-14 UNDER SEC.281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE INDIAN BANK, ALUVA BRANCH. EXT.P-4(A): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE FEDERAL BANK, GIRINAGAR BRANCH. EXT.P-4(B): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE HDFC BANK, CHOICE TOWERS BRANCH. EXT.P-4(C): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE CANARA BANK, IRINJALAKUDA BRANCH. EXT.P-5: TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH TAX CALCULATION STATEMENT DATED 24.3.2014 EXT.P-5(A): TRUE COPY OF THE DEMAND NOTICE UNDER SEC 156 DATED 24.3.2014 EXT.P-5(B): TRUE COPY OF THE NOTICE UNDER SEC.274 READ WITH SEC 271(1) (C) OF IT ACT. EXT.P-6: TRUE COPY OF THE APPEAL ALONG WITH ANNEXURES FILED BEFORE THE COMMISSIONER OF APPEALS DATED 28.4.2014 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 12513 of 2014 - - - - - - - - - - - - - - - - Dated 29th May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Against Exts.P5 P5(a) and P5(b), the petitioner filed appeal along with delay condonation application and petition for waiver of pre-deposit before the 1st respondent, which are pending consideration. In the meanwhile, coercive steps have been initiated against the petitioner and aggrieved thereby, the petitioner has approached this Court.

2.

In the above circumstances, it is directed that the respondents shall consider the delay condonation application and the application for waiver of pre-deposit together, within a period of one month from today and in the meanwhile, further

Wp(c).12513/14 2 proceedings pursuant to Exts.P5 P5(a) and P5 (b) shall be kept in abeyance until such orders are passed, which orders shall determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//

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