Allowed

Jameela Beevi v. Assistant Commissioner (Assessment)

Kerala HC6 Oct 2016WP(C)/19292/2016

Case brief

AI extract

What is this about?

The High Court of Kerala allowed a writ petition challenging an order extending the assessment period under Section 25 B. Applying earlier findings, the Court quashed the order as Section 25 B cannot be invoked without preliminary steps under Section 25(1) within the limitation period.

What did the court decide?

Writ petition allowed; Ext.P4 (order of Deputy Commissioner) quashed.

Jameela Beevi Vs Assistant Commissioner (Assessment) — Income Tax | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

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THURSDAY, THE 6TH DAY OF OCTOBER 2016/14TH ASWINA, 1938

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WP(C).No. 19292 of 2016 (J)

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PETITIONER:

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JAMEELA BEEVI, PROPRIETRESS, M/S. J.S.CASHEW EXPORTS, KILIKKOLLOOR, KOLLAM.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENT(S):

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1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM-691 021.

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2. DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691 001.

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BY GOVERNMENT PLEADER SRI V.K.SHAMSHUDHEEN

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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K.V.

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WP(C).No. 19292 of 2016 (J) ----------------------------

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APPENDIX

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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.22.12.2008. P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE INTELLIGENCE OFFICER, KOLLAM, DATED.16.1.2009. P3 COPY OF ORDER ISSUED BY THE INTELLIGENCE OFFICER, KOLLAM, DATED.25.7.2014. P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED.28.3.2016. RESPONDENT(S)' EXHIBITS NIL -----------------------

/TRUE COPY/

P.A.TO JUDGE

K.V.

A.M. SHAFFIQUE, J.

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W.P.(C) No. 19292 of 2016

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Dated this the 6^th day of October, 2016

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JUDGMENT

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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.

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I have already held in a batch of cases ie; W.P.(C) 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.

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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

Jameela Beevi v. Assistant Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

Jameela Beevi v. Assistant Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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