SHAJI KUMAR, v. INCOME TAX OFFICER,
Court: High Court of Kerala
Bench: HONOURABLE MR. JUSTICE D. K. SINGH
Judgment date:
Case summary
High Court of Kerala judgment dated 2024-03-19. SHAJI KUMAR, v. INCOME TAX OFFICER,. Read the judgment and case details on LawSphereX.
Judgment text
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TH TUESDAY, THE 19 DAY OF MARCH 2024 / 29TH PHALGUNA, 1945 WP(C) NO. 10278 OF 2023 PETITIONER/S: 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 RESPONDENT/S: 1 INCOME TAX OFFICER, THE INCOME TAX OFFICER ,WARD 1(3) , AAYAKAR BHAVAN , MANANCHIRA , CALICUT, PIN - 673001 2 THE ASSESSMENT UNIT, INCOMETAX DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, 110001 BY ADV CHRISTOPHER ABRAHAM OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19. 03. 2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT th Dated this the 19 day of March, 2024 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). 2. 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/-. 3. 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 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. 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. Sd/- DINESH KUMAR SINGH JUDGE SJ APPENDIX OF WP(C) 10278/2023 PETITIONER EXHIBITS EXHIBIT-P-1 ORDER OF ASSESSMENT DT. 24. 02. 2023 FOR AY 2018. 19 BY FIRST RESPONDENT EXHIBIT-P-2 PHOTOCOPY OF TRADING/PROFIT & LOSS ACCOUNT AND BALANCE SHEET FOR FY 2017. 18 EXHIBIT-P-3 PHOTOCOPY OF NOTICE U/S 148A DT. 09. 03. 2022 FOR 2018. 19 EXHIBIT-P-4 PHOTOCOPY OF NOTICE U/S 148 OF THE ACT DT. 24. 03. 2022 EXHIBIT-P-5 PHOTOCOPY OF SHOW CAUSE NOTICE DT. 09. 02.
2023 BY RESPONDENT EXHIBIT-P-6 REPLY UPLOADED ON 14. 02. 2023 TO EXT. P-5 NOTICE EXHIBIT-P-7 PHOTOCOPY OF CASH FLOW STATEMENT FILED ALONG WITH REPLY TO EXT. P-5
Source: High Court of Kerala. Archive: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.