Court disposed of three connected writ petitions challenging notices under Section 148 and Section 148A of the Income Tax Act. It granted liberty to petitioners to file returns within one month for final examination.
Petitioners granted liberty to file returns of income within one month.
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 DINESH KUMAR SINGH
FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945 WP(C) NO. 15059 OF 2023
PETITIONER/S:
THE MUVATTUPUZHA HOUSING CO-OPERATIVE SOCIETY LTD E 299, KAVUMPADY, MUVATTUPUZHA P.O, ERNAKULAM, REPRESENTED BY ITS SECRETARY, PIN - 686661
BY ADV C.A.JOJO
RESPONDENT/S:
BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2023, ALONG WITH WP(C).15154/2023, 15167/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945
WP(C) NO. 15154 OF 2023
PETITIONER/S:
PUTHENCRUZ GOVT.SERVANT'S CO-OPERATIVE SOCIETY LTD, NO. E 153, PUTHENCRUZ P.O, ERNAKULAM, COCHIN -682308, REPRESENTED BY ITS SECRETARY
BY ADV C.A.JOJO
RESPONDENT/S:
BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
OTHER PRESENT:
CHRISTOPHER ABRAHAM-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2023, ALONG WITH WP(C).15059/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945
WP(C) NO. 15167 OF 2023
PETITIONER/S:
KOOTHATTUKULAM FARMERS SERVICE CO-OPERATIVE BANK LTD, E 45, KOOTHATTUKULAM P.O, ERNAKULAM -PIN-686662 REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADV C.A.JOJO
RESPONDENT/S:
BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2023, ALONG WITH WP(C).15059/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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J U D G M E N T
[WP(C) Nos.15059/2023, 15154/2023, 15167/2023]
The present writ petitions have been filed impugning the
notices issued under Section 148 of the Income Tax Act 1961 and further proceedings taken pursuant to the notices issued for the Assessment Year 2019-20.
registered under the provisions of the Kerala Co-operative Societies Act 1969 and Rules made thereunder. The petitioners
did not file the return of their income for the Assessment Year 2019-20 on the belief that the petitioners' entire income was exempt under Section 80P of the Income Tax Act, and, therefore, they were not required to file the return of their income.
the assessment. The petitioners were therefore issued notices
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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under Section 148A, and after considering their response, the
orders in Ext.P3 were passed for proceeding against them. In response to the orders passed under Section 148 of the Income Tax Act, the petitioners have not filed their return of income.
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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With the aforesaid direction, the writ petitions stand
finally disposed of.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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APPENDIX OF WP(C) 15154/2023
PETITIONER EXHIBITS
| Exhibit P1 | A TRUE COPY OF THE NOTICE U/S 148A(B) DATED 08.02.2023 ISSUED BY THE 1ST RESPONDENT |
|---|---|
| Exhibit P2 | A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 14.02.2023 |
| Exhibit P3 | A TRUE COPY OF THE ORDER UNDER CLAUSE (D) OF S.148A DATED 22.03.2023 ISSUED THE 1ST RESPONDENT |
| Exhibit P4 | A TRUE COPY OF THE STATUS QUO ORDER IN WP ( C) 24112 OF 2019 DATED 04.09.2019 |
| Exhibit P5 | A TRUE COPY OF THE STAY ORDER IN WP ( C) 4368 OF 2023 DATED 12.04.2023 |
| RESPONDENT EXHIBITS | |
| Exhibit R1(a) | copy of the Supreme Court judgment dated 02.09.2022 in the case of anshul Jain v. Principal Commissioner of Income tax and another [2022] 449 ITR 256 (SC) |
| Exhibit R1 (b) | Copy of the judgment of the Punjab and Haryana High Court in the case of Anshul Jain v. Principal Commissioner of Income Tax dated 02.06.2022 [2022] 449 ITR 251 (P and H) |
| Exhibit R1(c) | Copy of the judgment of the Kerala High Court dated 07.12.2022 in W.P. (C) No. 37527 of 2022 in the case of M/s Viswabharathi Medicals v. Income Tax Officer |
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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APPENDIX OF WP(C) 15167/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE LETTER DATED 30.01.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 10.02.2023 Exhibit P3 A TRUE COPY OF THE NOTICE U/S 148A(B) DATED 28.02.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P4 THE RELEVANT PAGE OF COPY OF THE AUDITED BALANCE SHEET AND PROFIT AND LOSS STATEMENT OF THE PETITIONER FOR FY 2018-19 DATED 23.09.2019 Exhibit P5 A TRUE COPY OF THE STATUS QUO ORDER IN WP ( C) 24112 OF 2019 DATED 04.09.2019 Exhibit P6 A TRUE COPY OF THE STAY ORDER IN WP ( C) 4368 OF 2023 DATED 12.04.2023 RESPONDENT EXHIBITS Exhibit R1(a) Copy of the Supreme Court judgment dated 02.09.2022 in the case of Anshul Jain v. Principal Commissioner of Income Tax and another [2022] 449 ITR 256 (SC) Exhibit R1 (b) Copy of the judgment of the Punjab and Haryana High Court in the case of Anshul Jain v. Principal Commissioner of Income Tax dated 02.06.2022 [2022] 449 ITR 251 (Pand H) Exhibit R1(c) Copy of the judgment of the Kerala High Court dated 07.12.2022 in W.P.(C). No.37527 of 2022 in the case of m/s Viswabharathi Medicals v. Income Tax Officer Exhibit R1(d) True copy of the order dated 23.03.2023 passed under clause (d) of section 148A of the Income Tax Act. Exhibit R1(e) True copy of notice under section 148 of the Income Tax Act dated 27.03.2023 calling for return of income for Assessment Year 2019-20
W.P.(C) Nos.15059/2023, 15154/2023, 15167/2023
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APPENDIX OF WP(C) 15059/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE U/S 148A(B) DATED 02.03.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT DATED 10.02.2023 Exhibit P3 A TRUE COPY OF THE ORDER UNDER CLAUSE (D) OF S.148A DATED 25.03.2023 ISSUED THE 1ST RESPONDENT Exhibit P4 A TRUE COPY OF THE NOTICE U/S S.148 DATED 2703.2023 ISSUED THE 1ST RESPONDENT Exhibit P5 A TRUE COPY OF THE STATUS QUO ORDER IN WP ( C) 24112 OF 2019 DATED 04.09.2019 Exhibit P6 A TRUE COPY OF THE STAY ORDER IN WP ( C) 4368 OF 2023 DATED 12.04.2023 RESPONDENT EXHIBITS Exhibit R1(a) Copy of the Supreme Court decision dated 02.09.2022 in the case of Anshul Jain v Principal Commissioner of Income Tax and Another {2022} 449 ITR 256 (SC) Exhibit R1 (b) Copy of the Judgment of the Punjab and Haryana High Court in the case of Anshul Jain v. Principal Commissioner of Income Tax dated 02.06.2022, [2022] 449 ITR 251 (P and H) Exhibit R1(c) Copy of the Judgment of the Kerala High Court dated 07.12.2022 in W.P.(C) No. 37527 of 2022 in the case of M/s Viswabharathi Medicals v. Income Tax Officer
2 issues framed by the court
Whether the writ petitions challenging notices under Section 148 should be dismissed outright or disposed of with liberty to file returns.
Whether the petitioners should be allowed to file income tax returns within one month to challenge the assessment proceedings.
Colour shows how this judgement treated each authority
Anshul Jain v. Principal Commissioner of Income taxReferred¶72
[2022] 449 ITR 256 (SC)
3 provisions across 2 enactments
The Muvattupuzha Housing Co-operative Society Ltd
The Income Tax Officer, Ward 1 & TPS, Thodupuzha
The Principal Chief Commissioner
Puthencruz Govt. Servant's Co-operative Society Ltd
The Income Tax Officer, Non Corp Ward 1(1), Kochi
The Principal Chief Commissioner
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
