{"id":141670,"date":"2010-07-06T00:00:00","date_gmt":"2010-07-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-p-abdul-majeed-vs-asst-commissioner-on-6-july-2010"},"modified":"2014-10-01T08:43:04","modified_gmt":"2014-10-01T03:13:04","slug":"k-p-abdul-majeed-vs-asst-commissioner-on-6-july-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-p-abdul-majeed-vs-asst-commissioner-on-6-july-2010","title":{"rendered":"K.P.Abdul Majeed vs Asst.Commissioner on 6 July, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">K.P.Abdul Majeed vs Asst.Commissioner on 6 July, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA.No. 970 of 2010()\n\n\n1. K.P.ABDUL MAJEED,\"SONA\",KOTTARAM ROAD,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. ASST.COMMISSIONER,CIRCLE 1(1)CALICUT.\n                       ...       Respondent\n\n2. COMMISSIONER OF INCOME TAX,CALICUT.\n\n                For Petitioner  :SRI.P.RAGHUNATH\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.J.CHELAMESWAR\nThe Hon'ble MR. Justice P.N.RAVINDRAN\n\n Dated :06\/07\/2010\n\n O R D E R\n             J.Chelameswar, C.J. &amp; P.N.Ravindran, J.\n                  ------------------------------------------\n                        W.A. No.970 of 2010\n                  ------------------------------------------\n                  Dated this the 6th day of July, 2010\n\n                             JUDGMENT\n<\/pre>\n<p>J.Chelameswar, C.J.\n<\/p>\n<p>           Aggrieved by the judgment dated 3rd March, 2010 in<\/p>\n<p>W.P.(C) No.3334 of 2010 the unsuccessful petitioner therein<\/p>\n<p>preferred the instant writ appeal.\n<\/p>\n<p>           2. The appellant herein received a notice under Section<\/p>\n<p>148 of the Income Tax Act dated 5.2.2009. The substance of the<\/p>\n<p>notice is that the assessing authority is of the opinion that some<\/p>\n<p>income of the appellant escaped assessment during the assessment<\/p>\n<p>year 2004-05 and therefore called upon the appellant to explain<\/p>\n<p>certain transactions specified in the notice and also to file an<\/p>\n<p>appropriate return.\n<\/p>\n<p>           3. It can be seen from the scheme of the Income Tax Act<\/p>\n<p>that under Section 147 of the Act the assessing officer is authorised<\/p>\n<p>to make an assessment or re-assessment, as the case may be, if the<\/p>\n<p>W.A.No.970 of 2010\n<\/p>\n<p>                                   &#8211; 2 &#8211;\n<\/p>\n<p>assessing officer has reason to believe that any income<\/p>\n<p>chargeable to tax had escaped assessment subject to the various<\/p>\n<p>conditions and limitations specified in Section 147, details of<\/p>\n<p>which may not be necessary in the instant case. Section 148 of<\/p>\n<p>the Act stipulates that before the power under Section 147 of the<\/p>\n<p>Act is resorted to, the assessee is required to be put on notice as<\/p>\n<p>to the intention of the assessing authority to resort to the power<\/p>\n<p>under Section 147 of the Income Tax Act.<\/p>\n<p>            4.    Pursuant to the notice dated 5.2.2009, an<\/p>\n<p>assessment under Section 147 of the Income Tax Act admittedly<\/p>\n<p>came to be passed by the assessing authority on 30th December,<\/p>\n<p>2009 (Ext.P12). It is in this background that the writ petition<\/p>\n<p>came to be filed with the prayers as follows:<\/p>\n<blockquote><p>                  &#8220;It is therefore prayed that this Hon&#8217;ble Court<\/p>\n<p>           may be pleased to call for the records leading to the<\/p>\n<p>           issue of Ext.P1 notice u\/s 148 of the Act as also<\/p>\n<p>           Ext.P12 assessment order for the year 2004-05, hear<\/p>\n<p>           arguments on behalf of the petitioners and:<\/p>\n<\/blockquote>\n<blockquote><p>                  A. Issue a writ of certiorari quashing the<\/p>\n<p>           original of Ext.P1 notice u\/s 148 of the IT Act.<\/p>\n<\/blockquote>\n<p>W.A.No.970 of 2010\n<\/p>\n<p>                                  &#8211; 3 &#8211;\n<\/p>\n<p>                  B. Issue a writ of certiorari quashing the<\/p>\n<p>           original of Ext.P12 assessment order for 2004-05.<\/p>\n<p>                  C. Grant such other reliefs that the Petitioners<\/p>\n<p>           may pray for and this Hon&#8217;ble Court may deem fit to<\/p>\n<p>           grant;\n<\/p>\n<p>                  D. Award costs of the petitioners.&#8221;\n<\/p>\n<p>            5. It can be seen from the above extracted prayers in<\/p>\n<p>the writ petition that the appellant herein challenges both the<\/p>\n<p>notice issued under Section 148 of the Income Tax Act as well<\/p>\n<p>as the assessment order passed under Section 147 of the Act<\/p>\n<p>pursuant to the abovementioned notice.<\/p>\n<p>            6. A learned Judge of this Court by the judgment<\/p>\n<p>under appeal dismissed the writ petition on the ground that the<\/p>\n<p>assessment order (Ext.P12) is an appealable order under the<\/p>\n<p>provisions of the Income Tax Act.\n<\/p>\n<p>            7. Sri.P.Raghunath, learned counsel for the appellant,<\/p>\n<p>however, argued        that though Ext.P12 order is an appealable<\/p>\n<p>order, the notice issued under Section 148 of the Act (Ext.P1) is<\/p>\n<p>not an appealable proceeding and therefore the learned Judge<\/p>\n<p>W.A.No.970 of 2010\n<\/p>\n<p>                                &#8211; 4 &#8211;\n<\/p>\n<p>fell into error in rejecting the writ petition on the ground that<\/p>\n<p>there was an effective alternative remedy available to the<\/p>\n<p>appellant.\n<\/p>\n<p>            8. We regret our inability to accept the submission<\/p>\n<p>made by the learned counsel for the appellant. No doubt, as<\/p>\n<p>contended by the learned counsel for the appellant, Ext.P1<\/p>\n<p>notice under Section 148 of the Income Tax Act is not an<\/p>\n<p>appealable proceeding. But such a proceeding culminated in an<\/p>\n<p>assessment order (Ext.P12).       The objection of the appellant<\/p>\n<p>appears to be that the whole exercise under Section 147 of the<\/p>\n<p>Income Tax Act is permissible only if the assessing authority<\/p>\n<p>has reasons to believe to proceed under Section 147 and such<\/p>\n<p>belief must be a rational belief which is capable of being<\/p>\n<p>ascertained from the content of the notice. In the instant case<\/p>\n<p>the notice does not disclose any such material which could have<\/p>\n<p>formed the basis for a reasonable belief of escapement of<\/p>\n<p>income from the assessment in the mind of the assessing<\/p>\n<p>authority.\n<\/p>\n<p>W.A.No.970 of 2010\n<\/p>\n<p>                                &#8211; 5 &#8211;\n<\/p>\n<p>            9. We are of the opinion that an examination of the<\/p>\n<p>contents of the notice under Section 148 of the Act at this stage<\/p>\n<p>after the assessment under Section 147 of the Act is completed<\/p>\n<p>is not to be entertained in a proceeding under Article 226 of the<\/p>\n<p>Constitution of India.    It is a different matter if the appellant<\/p>\n<p>had approached this Court immediately after the receipt of the<\/p>\n<p>notice under Section 148 of the Act, but that is not the case on<\/p>\n<p>hand.     In the circumstances, we are of the opinion that the<\/p>\n<p>learned Judge was justified in rejecting the writ petition on the<\/p>\n<p>ground that a statutory appellate remedy is available to the<\/p>\n<p>appellant. We see no reason to take a different view. Writ<\/p>\n<p>appeal is therefore dismissed at the admission stage.<\/p>\n<p>            After the order is dictated, learned counsel for the<\/p>\n<p>appellant submitted that in view of the order passed, the<\/p>\n<p>appellant may be given liberty to prefer the statutory appeal and<\/p>\n<p>the respondent may be directed to entertain the appeal as<\/p>\n<p>otherwise the appeal would be rejected as time barred.     In view<\/p>\n<p>of the pendency of the proceedings in this Court, we deem it<\/p>\n<p>W.A.No.970 of 2010\n<\/p>\n<p>                                &#8211; 6 &#8211;\n<\/p>\n<p>appropriate to grant the liberty as sought for by the appellant and<\/p>\n<p>direct the respondent to entertain the appeal against Ext.P12<\/p>\n<p>order if presented before the appropriate appellate authority<\/p>\n<p>within a period of three weeks from today and pass appropriate<\/p>\n<p>orders on such appeal in accordance with law.<\/p>\n<p>                                               J.Chelameswar,<br \/>\n                                               Chief Justice<\/p>\n<p>                                               P.N.Ravindran,<br \/>\n                                                   Judge<br \/>\nvns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court K.P.Abdul Majeed vs Asst.Commissioner on 6 July, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA.No. 970 of 2010() 1. K.P.ABDUL MAJEED,&#8221;SONA&#8221;,KOTTARAM ROAD, &#8230; Petitioner Vs 1. ASST.COMMISSIONER,CIRCLE 1(1)CALICUT. &#8230; Respondent 2. COMMISSIONER OF INCOME TAX,CALICUT. For Petitioner :SRI.P.RAGHUNATH For Respondent : No Appearance The Hon&#8217;ble the Chief Justice MR.J.CHELAMESWAR The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-141670","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K.P.Abdul Majeed vs Asst.Commissioner on 6 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/k-p-abdul-majeed-vs-asst-commissioner-on-6-july-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K.P.Abdul Majeed vs Asst.Commissioner on 6 July, 2010 - Free Judgements of Supreme Court &amp; 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