Case Law Details
Cherupurath Mohammed Jeens Vs ITO (Kerala High Court)
In the case of Cherupurath Mohammed Jeens vs ITO, the Kerala High Court addressed the challenge to the reopening of an income tax assessment order under Section 148 of the Income Tax Act for the assessment year 2013-2014. The court intervened due to the failure to consider the limitation aspect under Section 149 of the Act.
Cherupurath Mohammed Jeens challenged the assessment order (Ext.P11) dated 19.05.2023, which was reopened under Section 148 of the Income Tax Act. The appellant argued that the assessment was barred by limitation, citing the proviso to Section 149 of the Act. However, the issue of limitation was not considered by the learned Single Judge in W.P.(C) No.19373 of 2023 dated 26.02.2024.
The Kerala High Court noted the failure to address the limitation aspect and deemed it appropriate to set aside the assessment order for the assessment year 2013-2014. The court ordered reconsideration of the assessment after affording the petitioner an opportunity to be heard.
The Kerala High Court’s decision highlights the importance of considering all relevant aspects, including the limitation period, in reopening income tax assessment orders under Section 148 of the Income Tax Act. By setting aside the assessment order for reconsideration, the court ensures that the petitioner’s rights are upheld and that due process is followed in tax assessments.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
This intracourt appeal arises from the judgment of the learned Single Judge in W.P.(C) No.19373 of 2023 dated 26.02.2024. The appellant challenged Ext.P11 assessment order for the assessment year 2013 – 2014 dated 19.05.2023, after re-opening of the assessment under Section 148 of the Income Tax Act. The appellant has a case that the assessment is barred by limitation by placing reliance on the proviso to Section 149 of the Income Tax Act. This aspect has not been considered. The learned Single Judge relegated the appellant to seek appellate remedy under the Income Tax Act.
2.Taking note of the fact that the issue relating to limitation has not been adverted, it is appropriate to set aside the assessment order for the assessment year 2013 – 2014 for re-consideration, after hearing the petitioner. Accordingly, the assessment order is set aside as above for re-consideration and the Writ Appeal is accordingly disposed of.
Author Bio
