Disposed

Ashly Cherian, v. the Addl./Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer

Kerala HC15 Jan 2024WP(C)/2136/2023

Case brief

AI extract

What is this about?

Single judge held that a writ petition is not the appropriate remedy to challenge an assessment order where a statutory appeal is provided under the Income Tax Act. Petitioner directed to approach appropriate authority.

What did the court decide?

Writ petition disposed of with liberty to the petitioner to approach the appropriate authority against the impugned assessment order.

Ashly Cherian, Vs the Addl./Joint/Deputy/Assistant Commissioner of… — Income Tax | Kerala HC (2024)

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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 DINESH KUMAR SINGH

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MONDAY, THE 15TH DAY OF JANUARY 2024 / 25TH POUSHA, 1945
WP(C) NO. 2136 OF 2023

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PETITIONER:

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ASHLY CHERIAN,
THENAMMACKAL HOUSE, PAMPADUMPARA P. O.,
IDUKKI- 685556.

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BY ADVS.
 SRI. HARISANKAR V. MENON
 SMT. MEERA V. MENON
 SRI. R. SREEJITH
 SMT. K. KRISHNA

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RESPONDENT:

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THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER
OF INCOME TAX/INCOME TAX OFFICER,
NATIONAL E-ASSESSMENT CENTRE, DELHI-100 001.

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BY ADV.
 SRI. JOSE JOSEPH – SC -INCOME TAX

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 2136 OF 2023

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DINESH KUMAR SINGH, J.

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W.P.(C) No. 2136 of 2023

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Dated this the 15^th day of January, 2024

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JUDGMENT

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This writ petition has been filed impugning Exhibit P-20 assessment order dated 13.09.2022 in respect of the assessment year 2020-21 under Section 143(3) read with Section 144B of the Income Tax Act, 1961.

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Admittedly, there is statutory appeal provided under the provisions of the Income Tax Act against the assessment order passed by the assessing authority. This Court finds no ground to act as an appellate authority exercising jurisdiction under Article 226 of the Constitution of India, which is otherwise a public law remedy. If particular evidence has not been considered in respect of the income or expenditure of the assessee, the assessee has the liberty either to file an appeal or a revision as against the impugned assessment order, but a writ petition is not the appropriate remedy. In view thereof, this writ petition is disposed of with liberty to the petitioner to approach the appropriate authority against the impugned assessment order if he so advised.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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Svn

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WP(C) NO. 2136 OF 2023

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APPENDIX OF WP(C) 2136/2023

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PETITIONER’S EXHIBITS

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`EXHIBIT P1`	`COPY OF STATEMENT OF INCOME OF THE PETITIONER` `ALONG WITH THE ACKNOWLEDGMENT DTD. 04-01-2021`
`EXHIBIT P2`	`COPY OF NOTICE ISSUED BY THE RESPONDENT DTD.` `29-06-2021`
`EXHIBIT P3`	`COPY OF THE ACKNOWLEDGMENT FROM THE INCOME TAX` `DEPARTMENT DTD. 14-07-2021`
`EXHIBIT P4`	`COPY OF NOTICE ISSUED BY THE RESPONDENT DTD.` `02-12-2021`
`EXHIBIT P5`	`COPY OF THE ACKNOWLEDGMENT FROM THE INCOME TAX` `DEPARTMENT DTD. 15-12-2021`
`EXHIBIT P6`	`COPY OF LETTER SUBMITTED BY THE PETITIONER DTD.` `30-01-2022`
`EXHIBIT P7`	`COPY OF BANK STATEMENT FROM STATE BANK OF INDIA` `NEDUMKANDAM BRANCH DTD. 02-02-2022`
`EXHIBIT P8`	`COPY OF BANK STATEMENT FROM SOUTH INDIAN BANK` `LTD., KUMILY BRANCH DTD. 02-02-2022`
`EXHIBIT P9`	`COPY OF BANK STATEMENT FROM SOUTH INDIAN BANK` `LTD., IDUKKI BRANCH DTD. 02-02-2022`
`EXHIBIT P10`	`COPY OF BANK STATEMENT FROM SOUTH INDIAN BANK` `LTD., MUNDAKKAYAM BRANCH DTD. 02-02-2022`
`EXHIBIT P11`	`COPY OF BANK STATEMENT FROM UNION BANK OF` `INDIA, VANDANMEDU BRANCH DTD. 17-01-2023`
`EXHIBIT P12`	`COPY OF BANK STATEMENT FROM FEDERAL BANK LTD.,` `NEDUMKANDAM DTD. 02-02-2022`
`EXHIBIT P13`	`COPY OF BANK STATEMENT FROM STATE BANK OF INDIA` `KATTAPPANA BRANCH DTD. 16-01-2023`
`EXHIBIT P14`	`COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT` `DTD. 04-08-2022`

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WP(C) NO. 2136 OF 2023

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`EXHIBIT P15`	`COPY OF ACKNO` `DEPARTMENT DTD.`	`WLEDGMENT FROM THE INCOME TAX` `12-08-2022`
`EXHIBIT P16`	`COPY OF NOTICE` `RESPONDENT DTD.`	`UNDER SECTION 274 ISSUED BY THE` `13-09-2022`
`EXHIBIT P17`	`COPY OF NOTICE` `RESPONDENT DTD.`	`UNDER SECTION 270A ISSUED BY THE` `10-12-2022`
`EXHIBIT P18`	`COPY OF NOTICE` `THE RESPONDENT`	`UNDER SECTION 271AAC ISSUED BY` `DTD. 17-12-2022`
`EXHIBIT P19`	`COPY OF NOTICE` `RESPONDENT DTD.`	`UNDER SECTION 270A ISSUED BY THE` `04-01-2023`
`EXHIBIT P20`	`COPY OF ASSE` `RESPONDENT DTD.`	`SSMENT ORDER ISSUED BY THE` `13-09-2022`

Ashly Cherian, v. the Addl./Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer

Case brief

What is this about?

What did the court decide?

Ashly Cherian, v. the Addl./Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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