K.B. Raghuraman Vs ITO (Kerala High Court)
The Kerala High Court disposed of a writ petition filed by an assessee challenging the assessment order for the financial year 2015-2016, contending that it was passed without affording a proper opportunity of hearing and thereby violating the principles of natural justice. The petitioner had not filed a return for the year in question initially, prompting the Income Tax Department to issue a notice under Section 148A of the Income Tax Act, 1961 on 7 April 2022. The petitioner subsequently filed a return on 25 May 2022, including an email ID ([email protected]) for communication purposes. The petitioner alleged that subsequent notices were issued to a different email address, [email protected], and were therefore not served, resulting in the assessment order (Ext.P5) being passed without giving an opportunity to be heard.
The respondents, represented by the Standing Counsel, denied the petitioner’s allegations, asserting that all proceedings, including issuance of notices under Section 148 and Section 142(1), were conducted after providing reasonable opportunity. They submitted a detailed tabular statement indicating that notices issued on 7 April 2022, 13 February 2023, and 28 April 2023 were served to the email ID [email protected]. Copies of these notices were also marked to the email ID furnished by the petitioner in his return ([email protected]). The respondents emphasized that the petitioner himself had provided [email protected] in his return for the assessment year 2014-2015. Accordingly, the notices for the 2015-2016 assessment were served correctly and in accordance with statutory procedures.
