This writ petition challenged an assessment order for January 2014. The Bench set aside the order and directed the assessing authority to reconsider the delayed return filed by the legal heir after hearing the petitioner.
Ext.P2 set aside; assessing authority directed to consider Ext.P5 return and pass orders within two months after hearing the petitioner.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
TUESDAY, THE 2ND DAY OF NOVEMBER 2016/11TH KARTHIKA, 1938
WP(C).No. 13934 of 2016 (N)
PETITIONER :
PRINCY SHIJU AGED 27 YEARS, W/O.LATE SHIJU.K.C., CHERUPUSHPAM JUTE & PLASTIC BAGS OKKAL.P.O., PERUMBAVOOR, ERNAKULAM-683550.
BY ADVS.DR.K.P.PRADEEP SRI.T.T.BIJU
RESPONDENTS :
R BY GOVERNMENT PLEADER SMT.M.M.JASMINE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 13934 of 2016 (N)
APPENDIX
PETITIONER(S)' EXHIBITS
RESPONDENT(S)' EXHIBITS : NIL
/TRUE COPY/
P.A TO JUDGE
AV
A.M.SHAFFIQUE, J.
W.P.(C).No.13934 of 2016
----------------------------------- Dated this the 2nd day of November, 2016
J U D G M E N T
The petitioner has filed this writ petition challenging Ext.P2 order of assessment for the month of January 2014 in regard to the assessment year 2013-14.
Accordingly, this writ petition is disposed of as under :
Sd/-
A.M.SHAFFIQUE, JUDGE.
AV
1 issue framed by the court
Whether the assessing authority should reconsider the delayed tax return submitted by the legal heir.
PRINCY SHIJU
THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES)
THE COMMERCIAL TAX OFFICER-II
THE ASSISTANT COMMISSIONER (ASSESSMENT)
A.M.SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
