Allowed

Aleyamma Jacob, v. the Assistant Commissioner of Income Tax

Kerala HC25 Nov 2021WP(C)/26215/2021

Case brief

AI extract

What is this about?

This High Court of Kerala Writ Petition directed the first respondent to consider a rectification petition filed by the petitioner after hearing them, within two months. The court also stayed the recovery of the taxed amount until such direction was complied with.

What did the court decide?

Direction to 1st respondent to consider Ext.P9 rectification petition within 2 months; stay on recovery of amounts under Exts.P6 and P8 till then.

Aleyamma Jacob, Vs the Assistant Commissioner of… — Writ and Judicial Review | Kerala HC (2021)

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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 MURALI PURUSHOTHAMAN

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THURSDAY, THE 25^TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943

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WP(C) NO. 26215 OF 2021

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PETITIONER:

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ALEYAMMA JACOB, AGED 83 YEARS NECHUPADAM HOUSE, KADAYIRUPPU, KOLENCHERY, ERNAKULAM DISTRICT, COCHIN - 682 311.

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BY ADVS. SRI. JOSEPH MARKOSE (SR.) SRI. ABRAHAM MARKOS SRI. ABRAHAM JOSEPH MARKOS SRI. ISAAC THOMAS SRI. P.G. CHANDAPILLAI ABRAHAM SRI. ALEXANDER JOSEPH MARKOS SRI. SHARAD JOSEPH KODIANTHARA

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RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, ALUVA - 683 101.

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2 COMMISSIONER OF INCOME TAX, KOCHI – 682 018.

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3 DEPUTY COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTRE, BANGALORE - 560 500. 4 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001.

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SRI. CHRISTOPHER ABRAHAM – SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

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25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.26215 OF 2021

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JUDGMENT

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The petitioner, an assessee under the provisions of the Income Tax Act, 1961 (for short 'the IT Act') has filed Income Tax Returns for the assessment year 2017-2018 and paid all admitted taxes. Th e 3 rd responden t by Ext.P4 issued under Section 143(1)(a) of the IT Act proposed an adjustment of Rs.3,32,01,658/- as an incorrect claim for the reason the amount entered in Schedule SI are inconsistent with the corresponding amount entered in Schedule CG/Schedule OS. pursuant thereto, Ext.P6 intimation under Section 143(1) was issued making the adjustment as proposed in Ext.P4.

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Contending that this is in violation of principles of Natural Justice, the petitioner filed Ext.P7 Rectification Petition. However, by Ext.P8, the same was rejected without hearing the petitioner. The petitioner therefore, filed Ext.P9 Rectification Petition which is pending before the 1^st respondent. The limited prayer of the petitioner at this stage is for a direction to consider Ext.P9 Rectification Petition, at the earliest.

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WP(C).No.26215 OF 2021

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Heard Sri.Joseph Markose, the learned Senior

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Counsel for the petitioner assisted by Sri.Abraham Joseph Markos and also Sri.Christopher Abraham, the learned Standing Counsel for the 1^st respondent.

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Having regard to the facts and circumstances of the case, there will be a direction to the 1^st respondent to consider Ext.P9 Rectification Petition, after hearing the petitioner, within a period of two months from the date of receipt of a copy of the judgment. Till such time the orders as above are passed, there will be a stay of recovery of the amounts demanded under Exts.P6 and P8.

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The writ petition is disposed of with the above direction.

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Sd/-

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MURALI PURUSHOTHAMAN JUDGE

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SPR

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WP(C).No.26215 OF 2021

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APPENDIX

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PETITIONER'S EXHIBITS:-

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EXHIBIT P1	TRUE COPY OF THE DATED 30.07.2017 2017-18.	RETURN ACKNOWLEDGEMENT FOR ASSESSMENT YEAR
EXHIBIT P2	TRUE COPY OF THE ASSESSMENT YEAR 2	RETURN FORM FOR 017-18.
EXHIBIT P3	TRUE COPY OF THE FOR ASSESSMENT YE	COMPUTATION OF INCOME AR 2017-18.
EXHIBIT P4	TRUE COPY OF THE 10.08.2018 ISSUED UNDER SECTION 143 TAX ACT, 1961.	COMMUNICATION DATED BY THE 3RD RESPONDENT (1) (a) OF THE INCOME
EXHIBIT P5	TRUE COPY OF THE 11.03.2019 FILED BEFORE THE 1ST RE	OBJECTIONS DATED BY THE PETITIONER SPONDENT.
EXHIBIT P6	TRUE COPY OF THE 28.03.2019 ISSUED UNDER SECTION 143 ACT, 1961.	INTIMATION DATED BY THE 3RD RESPONDENT (1) OF THE INCOME TAX
EXHIBIT P7	TRUE COPY OF THE DATED 11.04.2019 BEFORE THE 1ST RE 154 OF THE INCOME	RECTIFICATION PETITION FILED BY THE PETITIONER SPONDENT UNDER SECTION TAX ACT, 1961.
EXHIBIT P8	TRUE COPY OF THE 28.06.2019 ISSUED TO THE PETITIONER	COMMUNICATION DATED BY THE 3RD RESPONDENT .
EXHIBIT P9	TRUE COPY OF THE DATED 02.02.2020 BEFORE THE 1ST RE	RECTIFICATION PETITION FILED BY THE PETITIONER SPONDENT.
EXHIBIT P10	TRUE COPY OF THE 13.02.2020 ISSUED TO THE PETITIONER	COMMUNICATION DATED BY THE 1ST RESPONDENT .
EXHIBIT P11	TRUE COPY OF THE FILED BY THE PETI RESPONDENT.	REPLY DATED 13.02.2020 TIONER BEFORE THE 1ST

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RESPONDENTS'S EXHIBITS:- NIL.

Aleyamma Jacob, v. the Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Aleyamma Jacob, v. the Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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