Dismissed

Shaji Kumar, v. Income Tax Officer

Kerala HC19 Mar 2024WP(C)/10278/2023

Case brief

AI extract

What is this about?

Writ petition against an assessment order for AY 2018-19 made under Sections 147/144/144B of the Income Tax Act following unexplained cash deposits. The court declined to entertain the petition since an statutory appellate remedy existed and no natural justice violation or lack of jurisdiction was shown, dismissing the writ petition with liberty to appeal.

What the court decided

AI extract

Shaji Kumar, Vs Income Tax Officer — Income Tax | Kerala HC (2024)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 19TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945
WP(C) NO. 10278 OF 2023

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PETITIONER/S:

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SHAJI KUMAR,
AGED 46 YEARS
S/O. SRI SANKARAN, PONNATH HOUSE , PAYYANKAKKAL,
CALICUT, PIN - 673003
BY ADVS.
P.RAGHUNATHAN
PREMJIT NAGENDRAN
M.SHYLAJA
RISHAL.K

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RESPONDENT/S:

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1 INCOME TAX OFFICER, THE INCOME TAX OFFICER ,WARD 1(3) , AAYAKAR BHAVAN , MANANCHIRA , CALICUT, PIN - 673001

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2THE ASSESSMENT UNIT,
INCOMETAX DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NEW DELHI, 110001
BY ADV CHRISTOPHER ABRAHAM

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OTHER PRESENT:

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CHRISTOPHER ABRAHAM-SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 10278 OF 2023

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JUDGMENT

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Dated this the 19^th day of March, 2024

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The present writ petition has been filed impugning the assessment order in Ext.P1 dated 24.02.2023, in respect of the assessment year 2018-2019 under Section 147 r/w Section 144, 144B of the Income Tax Act, 1961, (‘the IT Act’ for short).

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The petitioner case was selected for Scrutiny by issuing notice under Section 148 of the IT Act. The petitioner has made unexplained cash deposits. The petitioner had filed return of his income in response to the notice issued under Section 148 showing total income of Rs.4,42,570/-. The assessment however, got completed at total income of Rs. 7,09,26,770/-.

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There is statutory remedy of appeal against the assessment order. Instead of approaching the statutory appellate authority, the petitioner has filed this writ petition impugning the assessment order. There is neither any violation of principle of natural justice nor any infraction of law on the face of the record nor the impugned assessment

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WP(C) NO. 10278 OF 2023

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order is without jurisdiction, which requires this court to entertain this writ petition against the assessment order, particularly when there is a remedy of appeal, provided under the statute itself.

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In view thereof, this court finds no ground to entertain this writ petition which is hereby dismissed, leaving it open to the petitioner to approach the appellate authority, if he so advised.

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Sd/- DINESH KUMAR SINGH

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JUDGE

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WP(C) NO. 10278 OF 2023

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APPENDIX OF WP(C) 10278/2023

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`PETITIONER EXHIB`	`ITS`
`EXHIBIT-P-1`	`ORDER OF A` `2018.19 BY`	`SSES` `FIR`	`SMENT` `ST RES`	`DT. 24.02.2023 FOR AY` `PONDENT`
`EXHIBIT-P-2`	`PHOTOCOPY` `ACCOUNT AN`	`OF` `D BA`	`TRA` `LANCE`	`DING/PROFIT & LOSS` `SHEET FOR FY 2017.18`
`EXHIBIT-P-3`	`PHOTOCOPY` `09.03.2022`	`OF` `FOR`	`NOT` `2018.`	`ICE U/S 148A DT.` `19`
`EXHIBIT-P-4`	`PHOTOCOPY` `DT. 24.03.`	`OF` `2022`	`NOTIC`	`E U/S 148 OF THE ACT`
`EXHIBIT-P-5`	`PHOTOCOPY` `09.02.2023`	`OF` `BY`	`SHO` `RESPON`	`W CAUSE NOTICE DT.` `DENT`
`EXHIBIT-P-6`	`REPLY UPLO` `NOTICE`	`ADED`	`ON 1`	`4.02.2023 TO EXT. P-5`
`EXHIBIT-P-7`	`PHOTOCOPY` `ALONG WITH`	`OF` `REP`	`CASH` `LY TO`	`FLOW STATEMENT FILED` `EXT. P-5`

Shaji Kumar, v. Income Tax Officer

Case brief

What is this about?

What the court decided

Shaji Kumar, v. Income Tax Officer

Case brief

What is this about?

What the court decided

A compact analysis

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Statutes considered

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