Case Law Details
South Coast Spices Exports Pvt Ltd Vs PCIT (Kerala High Court)
Kerala High Court held that writ petition not entertained as alternate remedy available with the petitioner since notices and assessment orders issued under section 153C of the Income Tax Act are duly issued within jurisdiction.
Facts- The petitioner has approached this Court against the Assessment Orders because the proceedings in issuing the notices under Section 153C of the IT Act for the Assessment Years 2015-16 to 2020-21 require them to file the return of income for the concerned years on the basis of the provisions of Section 153C of the IT Act and that the Assessment Orders for the said Assessment Years in are without jurisdiction and against law. Therefore, the petitioner has not approached the Appellate Authority and approached this Court invoking the writ jurisdiction of this Court under Article 226 of the Constitution of India.
Conclusion- The satisfaction note is a document prepared by the Assessing Authority which is kept in the file, and unless an assessee demands the satisfaction note, it is not required to be provided to the assessee. Therefore, there is no requirement to have a DIN number in the satisfaction note recorded by the Assessing Authority. When the satisfaction notes have been provided to the petitioner, the communication bears DIN, and therefore, I find that the judgment cited by the learned Counsel for the petitioner has no application to the facts of the present case.
Held that it cannot be said that the impugned notices and assessment orders are without jurisdiction as submitted by the learned Counsel for the petitioner. Therefore, this Court would not like to entertain the writ petition in the exercise of the writ jurisdiction. The petitioner may avail the remedy of appeal against the impugned assessment orders if so advised.
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