Dismissed

Lulu Bahauddin, v. the Assistant Commissioner of Income Tax

Kerala HC18 Mar 2024WP(C)/32897/2022

Case brief

AI extract

What is this about?

The High Court of Kerala dismissed a writ petition filed by an assessee challenging an assessment order under Sections 143(3) and 144C of the Income-tax Act. The petitioner filed for withdrawal and approached the statutory appellate authority.

What did the court decide?

The writ petition dismissed as withdrawn; liberty granted; time spent excluded from limitation.

Lulu Bahauddin, Vs the Assistant Commissioner of Income Tax — 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
MONDAY, THE 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945
WP(C) NO. 32897 OF 2022

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PETITIONER:

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LULU BAHAUDDIN,
AGED 59 YEARS, D/O.K.M.BAHAUDDIN,
PALIAKARAKADU HOUSE, NARAKATHANI P.O.,
PURAMATTOM DESOM, PATHANAMTHITTA-689544
CURRENTLY RESIDING AT: ASHYANA, HARITHA ROAD,
VENNALA P.O, ERNAKULAM, PIN – 682 028.

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BY ADVS.

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M.P.SHAMEEM AHAMED
AKHIL PHILIP MANITHOTTIYIL

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RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER OF INCOME TAX, DCIT CIRCLE INTERNATIONAL TAXATION, TRIVANDRUM, PIN – 695 003.

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2DISPUTE RESOLUTION PANEL -2,
BENGALURU, A WING 4TH FLOOR, KENDRIYA SADAN,
KORAMANGALA, BENGALURU, PIN – 560 034.

¶11

3UNION OF INDIA,
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN – 110 001.

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BY ADVS.

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G.KEERTHIVAS
KARTHIK S.A., CGC
P.G.JAYASHANKAR
G. KEERTHIVAS-SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 32897 OF 2022

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DINESH KUMAR SINGH, J.

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WP(C) No.32897 of 2022

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Dated this the 18^th day of March, 2024

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JUDGMENT

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The present writ petition has been filed by the petitioner is is an assessee under the provisions of the Income Tax Act, 1961 and the Rules made thereunder. Challenge in the writ petition is against Exhibit P-10 assessment order passed under Section 143 (3) read with Section 144 C (13) of the Income Tax Act.

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After some arguments, the learned Counsel for the petitioner submits that he would like to withdraw the writ petition and approach the statutory appellate authority against the said assessment order.

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Considering the above submission of the learned Counsel for the petitioner, this writ petition is hereby dismissed as withdrawn with the above liberty as prayed for. The time spent in prosecuting the writ petition shall be excluded from the limitation provided for filing the appeal before the statutory authority against the assessment order impugned in this writ petition.

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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. 32897 OF 2022

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APPENDIX OF WP(C) 32897/2022

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PETITIONER’S EXHIBITS

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`Exhibit P1`	`COPY OF THE ACKNOWLEDGEMENT FOR THE INCOME` `TAX RETURN FILED IN FORM ITR-V FOR THE AY` `2019-20.`
`Exhibit P2`	`COPY OF THE NOTICE ISSUED U/S 142(1) DATED` `15.07.2021.`
`Exhibit P3`	`COPY OF THE NOTICE ISSUED U/S 142(1) DATED` `10.08.2021.`
`Exhibit P4`	`COPY OF THE REPLY DATED 10.08.2021 ALONG` `WITH THE E-PROCEEDINGS ACKNOWLEDGMENT.`
`Exhibit P5`	`COPY OF THE DRAFT ORDER DATED 30.09.2021` `ISSUED U/S 144C OF THE ACT.`
`Exhibit P6`	`COPY OF THE OBJECTIONS FILED BEFORE THE` `DISPUTE RESOLUTION PANEL.`
`Exhibit P7`	`COPY OF THE POSTAL RECEIPTS FOR SENDING` `THE OBJECTIONS TO THE DISPUTE RESOLUTION` `PANEL AND TO THE ASSESSING OFFICER.`
`Exhibit P8`	`COPY OF THE HEARING NOTICE DATED` `04.03.2022 ISSUED U/S 144C (11) OF THE` `ACT.`
`Exhibit P9`	`COPY OF THE ORDER DATED 22.06.2022 ISSUED` `U/S 144C BY THE DISPUTE RESOLUTION PANEL.`
`Exhibit P10`	`COPY OF THE ASSESSMENT ORDER DATED` `14.07.2022 PASSED BY THE 1ST RESPONDENT` `ALONG WITH THE COMPUTATION SHEET.`

Lulu Bahauddin, v. the Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Lulu Bahauddin, v. the Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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