Assessee challenged an assessment under Section 147 for AY 2015-16 and the first appellate dismissal via writ petition. The High Court declined to entertain it since a statutory second appeal to the Income Tax Appellate Tribunal was available as an equally efficacious remedy.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 20TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945
WP(C) NO. 8758 OF 2024
PETITIONER:
CHANDRAN SARATH,
AGED 40 YEARS
SINDHU SADANAM, THUVAYOOR NORTH, MANAKKALA, ADOOR,
PATHANAMTHITTA, KERALA, PIN - 691551
BY ADVS.
ANIL D. NAIR (SR.)
TELMA RAJU
ADITYA UNNIKRISHNAN
RESPONDENTS:
1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX/ INCOME TAX OFFICER,
NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN -
110001
2COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI,
PIN - 110001
BY ADVS.
P.G.JAYASHANKAR
CHRISTOPHER ABRAHAM
P.R.AJITH KUMAR(K/000708/1998)
SRI. P.G. JAYSHANKAR-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No. 8758 of 2024
2
JUDGMENT
Dated this the 20th day of March, 2024
The petitioner is an assessee under the provisions of
the Income Tax Act, 1961, and the Rules made thereunder. The petitioner is engaged in the business of buying and selling of cashew, in the name and style of Sree Bhadra Cashew Company. The assessment for the assessment year 2015-16 was completed under Section 147 read with Sections 144 and 144 B of the Income Tax Act, 1961, on 22.03.2022. As per the assessment order, the gross income, which escaped assessment was Rs.2,08,64,696/-, on which tax and penalty etc., has been demanded.
WP(C) No. 8758 of 2024 3
Thus, the writ petition is dismissed, leaving it open to the petitioner to avail the statutory remedy of 2nd appeal, if he is so advised.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
WP(C) No. 8758 of 2024
4
APPENDIX OF WP(C) 8758/2024
PETITIONER EXHI |
BITS |
|||
|---|---|---|---|---|
Exhibit P1 |
TRUE COP |
Y |
OF |
ASSESSMENT ORDER DATED |
22.3.2022 |
ASS |
ESSME |
NT YEAR 2015-2016 |
|
Exhibit P2 |
TRUE COPY |
OF |
THE |
APPEAL MEMORANDUM IN FORM |
NO.35 ALO |
NG |
WITH |
STATEMENT OF FACTS AND |
|
GROUNDS ORESPONDENT |
F |
APPEA |
L FILED BEFORE THE 2ND |
|
Exhibit P3 |
TRUE COPY |
O |
F TH |
E ORDER DATED 28.12.2023 |
ISSUED BY |
THE |
2ND |
RESPONDENT |
|
Exhibit P4 |
TRUE COPYBY THE 2ND |
OFRE |
NOTISPOND |
CE DATED 20.12.2023 ISSUEDENT |
1 issue framed by the court
Whether the writ petition challenging the income tax assessment and appellate order should be entertained despite an available statutory second appeal before the Income Tax Appellate Tribunal.
4 provisions across 1 enactments
CHANDRAN SARATH
ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI
COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court