Case Law Details
Heartwares Medicals India Private Limited Vs Assessment Unit (Kerala High Court)
Kerala High Court held that petitioner was duly put to notice and thereafter the assessment proceedings had been completed. As assessment order was within jurisdiction and not in violation of principles of natural justice, petitioner directed to file an appeal before appellate authority u/s. 246A of the Act.
Facts- The present writ petition has been filed under Article 226 of the Constitution of India impugning the assessment order in respect of the assessment year 2021-22. The petitioner submits that enquiries were held behind the back of the petitioner- assessee in respect of certain sales effected to different hospitals and the assessing authority did not take into consideration the details of the confirmation of the sales made by the petitioner to different hospitals, and the amount of sale considerations had been added as income of the petitioner. It is further submitted that the petitioner had obtained the details with regard to confirmation of the sales from the said hospitals after the assessment order. He, therefore, prays that the matter may be remanded back to the assessing authority with direction to re-consider the same.
Conclusion- In exercise of the power of judicial review under Article 226 of the Constitution of India, this Court can interfere with the proceedings only when the same has been issued without jurisdiction or there has been in infraction of principles of natural justice. The petitioner was put to notice and thereafter the assessment proceedings had been completed. Therefore, I do not find that the impugned assessment order is without jurisdiction or there has been any violation of principles of natural justice. This Court would not like to consider the merits of the assessment order. The petitioner was given notice under Section 142(1) of the Act.
In view of the above, the present writ petition is disposed of with liberty to the petitioner to file appeal under Section 246A of the Act before the appellate authority against the impugned assessment order, within a period of fifteen (15) days from today.
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