This petition challenged an order hastening assessment completion beyond statutory limitations under Section 25 B. The court reviewed prior findings regarding Section 25(1) usage and quashed the order.
The writ petition is allowed and Ext.P4 order dated 28.03.2016 issued by the 2nd Respondent is quashed.
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
THURSDAY, THE 6TH DAY OF OCTOBER 2016/14TH ASWINA, 1938
WP(C).No. 19261 of 2016 (G)
PETITIONER:
ABDUL SALAM, PROPRIETOR,M/S.J.S.CASHEW EXPORTS, KILIKOLLOOR,KOLLAM.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT(S):
1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE, KOLLAM-691021.
2. DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691001.
BY GOVERNMENT PLEADER SRI V.K.SHAMSHUDEEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06-10-2016 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 19261 of 2016 (G)
APPENDIX
PETITIONER(S)' EXHIBITS ----------------------P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20.12.2008. P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 22-11-2008. P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE INTELLIGENCE OFFICER,KOLLAM DATED 16.01.2009. P3 COPY OF ORDER ISSUED BY THE INTELLIGENCE OFFICER,KOLLAM DATED 02.08.2014. P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 28.03.2016. RESPONDENT(S)' EXHIBITS NIL ----------------------/TRUE COPY/ P.A.TO JUDGE K.V.
A.M. SHAFFIQUE, J.
W.P.(C) No. 19261 of 2016
Dated this the 6th day of October, 2016
JUDGMENT
Petitioner challenges Ext.P4, an order issued by the Deputy Commissioner under Section 25 B for completing the assessment in respect of the assessment years 2006-07 and 2007-08 by a period of 12 months till 30.3.2017.
No.10979 of 2014 and connected cases that the power under Section 25 B can be invoked for completing the assessment,
only if steps had been taken by the assessing officer under Section 25 (1) within the period of limitation as provided under the statute.
In the light of the aforesaid findings, this writ petition is only to be allowed and Ext.P4 is quashed.
Sd/-
A.M. SHAFFIQUE JUDGE
Scl/06.10.2016
2 issues framed by the court
Whether Section 25 B can be invoked to complete assessment beyond limitation when Section 25 (1) steps were not taken within the statutory period.
Whether Ext.P4 order extending assessment period by 12 months is valid.
Colour shows how this judgement treated each authority
insert_nullRelied on¶22
W.P.(C) No.10979 of 2014
4 provisions across 2 enactments
ABDUL SALAM
ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE, KOLLAM-691021
DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691001
A.M. SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
