Petitioner sought quashing of a letter and direction to furnish survey report under Income Tax Act. Court dismissed petition as abuse of process and tactics to delay appeal proceedings.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 19TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945 WP(C) NO. 19157 OF 2023
PETITIONER/S:
THAYYIL BALAKRISHNAN PRADEEP, AGED 56 YEARS S/O. BALAKRISHNAN, THAYYIL HOUSE, KANIMANGALAM, PALISSERI, THRISSUR., PIN - 680027
BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON
RESPONDENT/S:
2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN – 680001.
OTHER PRESENT:
SRI. JOSE JOSEPH- SR.SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19157 OF 2023
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J U D G M E N T
The present writ petition has been filed mainly seeking the following prayers:
“(i) To quash Ext.P5 issued by the 2nd respondent by the issue of a writ of certiorari or such other writ or order or direction.
(ii) To direct the 2nd respondent to furnish copies of the survey report as prayed for in Ext.P4 application, at the earliest by the issue of a writ of mandamus or such other writ or order or direction.”
WP(C) NO. 19157 OF 2023
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for departmental convenience has not been relied upon. The petitioner is already in appeal against the assessment order. Every document and statement relied upon by the assessing authority was supplied to the petitioner.
Considering the fact that the petitioner is already in appeal against the assessment order, he is entitled to take every ground, which is available to him under the law. However, there is no question of entertaining this writ petition, which this Court finds nothing but a tactics applied by the petitioner to delay the conclusion of the appellate proceedings. If the petitioner feels that some documents relied upon by the assessing authority have not been supplied to him despite demand, the same may be a ground to challenge the assessment order. But, at this belated stage, the petitioner cannot approach this Court for a direction for supply of the documents/report. I find that this writ petition is nothing, but an abuse of process of court and the same is hereby dismissed. Pending
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interlocutory application, if any, in the present writ petition stands dismissed.
Sd/DINESH KUMAR SINGH JUDGE
jg
5
WP(C) NO. 19157 OF 2023
APPENDIX OF WP(C) 19157/2023
PETITIONER EXHIBITS
| Exhibit P1 | COPY RESPO 2022 |
OF NDE |
ASSESS NT FOR |
MENT THE |
ORDER ISSUED BY THE 2ND YEAR 2013-14 DTD. 21-03- |
|---|---|---|---|---|---|
| Exhibit P2 | COPY RESPO 2022 |
OF NDE |
ASSESS NT FOR |
MENT THE |
ORDER ISSUED BY THE 2ND YEAR 2014-15 DTD. 23-03- |
| Exhibit P3 | COPY RESPO 2022 |
OF NDE |
ASSESS NT FOR |
MENT THE |
ORDER ISSUED BY THE 2ND YEAR 2015-16 DTD. 24-03- |
| Exhibit P4 | COPY BEFOR |
OF E T |
LETTER HE 2ND |
SUB RESPO |
MITTED BY THE PETITIONER NDENT DTD. NIL |
| Exhibit P5 | COPY DTD. |
OF 03- |
LETTER 05-2023 |
ISSU | ED BY THE 2ND RESPONDENT |
| Exhibit P6 | COPY (INV. DELHI |
OF I) DT |
ORDER ISSUED D. 30-1 |
IN BY T 1-200 |
FILE NO. 414/105/2008-IT HE MINISTRY OF FINANCE NEW 9 |
1 issue framed by the court
Whether a writ petition seeking supply of survey report or quashing of letter can be entertained during pendency of appeal proceedings.
THAYYIL BALAKRISHNAN PRADEEP
THE INCOME TAX OFFICER
THE ASSISTANT COMMISSIONER OF INCOME TAX
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
