Writ petition filed to quash an appeal order passed by the National Faceless Appeal Centre alleging violation of natural justice due to lack of notice. The court examined service of notices and dismissed the petition.
Writ petition dismissed without prejudice to the right of the petitioner to work out remedies.
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 C.S.DIAS
THURSDAY, THE 22ND DAY OF JUNE 2023 / 1ST ASHADHA, 1945
WP(C) NO. 7698 OF 2023
PETITIONER:
SREENI PARAMESWARAN,
AGED 44 YEARS
7/42 - B5, MYSTIC BELLS VILLA NO -1, EROOR DESOM,
NADAMA VILLAGE, ERNAKULAM, PIN – 682308
BY ADVS.HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE INCOME TAX OFFICER, WARD 2(1), RANGE 2, I.S. PRESS ROAD, KOCHI, PIN – 6820182NATIONAL FACELESS APPEAL CENTRE
DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX
(APPEALS, PIN – 110001
BY ADV CHRISTOPHER ABRAHAM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.7698/2023
-:2:-
Dated this the 22nd day of June,2023
J U D G M E N T
The writ petition is filed to quash Ext P2 order passed by the second respondent.
W.P.(C)No.7698/2023
-:3:-
to file a further appeal, as there is violation of the principles of natural justice, the petitioner has approached this Court and filed the present writ petition. Ext P2 and all further proceedings pursuant to it may be quashed. Hence, the writ petition.
W.P.(C)No.7698/2023
-:4:-
Christopher Abraham, the learned Standing Counsel appearing for the respondents.
materials on record and after appreciating Exts R1(a) to R1(e) communications, I have no hesitation in my mind that the petitioner was served with notice before Ext P2 order was passed.
reason or ground to entertain the writ petition under Article 226 of the Constitution of India.
Resultantly, the writ petition is dismissed, without prejudice to the right of the petitioner to work out his remedies, in accordance with law.
Sd/-
C.S.DIAS,JUDGE
//True copy//
DST/22.06.23
P.A.To Judge
W.P.(C)No.7698/2023
-:5:-
APPENDIX
PETITIONEXHIBIT |
ER EXHIBITSP1 |
COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2008-09 DTD. 30-12-2010 |
|---|---|---|
EXHIBIT |
P2 |
COPY OF ORDER ISSUED BY THE 2ND RESPONDENTDTD. 02-08-2022 |
EXHIBIT |
P3 |
COPY OF ORDER ISSUED BY THE 2ND RESPODNENTFOR THE YEAR 2011-12 DTD. 20-01-2023 |
EXHIBIT |
P4 |
COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTDTD. 30-09-2022 |
EXHIBIT |
P5 |
COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTDTD. 08-02-2023 |
EXHIBIT |
P6 |
COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTDTD. 22-02-2023 |
RESPONDE |
NT EXHIBITS |
|
EXHIBIT |
R1(A) |
SCREENSHOT SHOWING DELIVERY STATUS OF NOTICEU/S250 FOR AY 2008-09 DATED 16.08.2021 |
EXHIBIT |
R1 (B) |
SCREENSHOT SHOWING DELIVERY STATUS OF NOTICEU/S 250 FOR AY 2008-09 DATED 01.09.2021 |
EXHIBIT |
R1(C) |
SCREENSHOT SHOWING DELIVERY STATUS OF NOTICEU/250 FOR AY 2008-09 DATED 30.03.2022 |
EXHIBIT |
R1(D) |
SCREENSHOT SHOWING DELIVERY STATUS OF NOTICEU/S250 FOR AY2008-09 DATED 29.04.2022 |
EXHIBIT |
R1(E) |
SCREENSHOT SHOWING DELIVERY STATUS OF NOTICEU/S250 FOR AY2008-09 DATED 18.07.2022 |
EXHIBIT |
R1(F) |
SCREENSHOT SHOWING DELIVERY STATUS OF NOTICEU/S 250 FOR AY 2008-09 DATED 24.12.2020 |
EXHIBIT |
R1(G) |
SCREENSHOT SHOWING DELIVERY STATUS OF THEORDER U/S 250 DATED 02.08.2022 FOR AY 2008-09 |
Sreeni Parameswaran
The Income Tax Officer, Ward 2(1), Range 2, I.S. Press Road, Kochi
National Faceless Appeal Centre, Delhi
C.S. DIAS
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court