Unnikrishna Pillai Kanathekkattil Chellappan Vs ITO (Kerala High Court)
Bank Account in Kerala No Ground—Assessment at Ranchi Decides Jurisdiction- Kerala HC Dismisses Writ for Lack of Territorial Jurisdiction in IT Assessment Dispute
The Kerala High Court dealt with a writ petition filed by a retired Subedar challenging an income tax assessment order as well as a consequential bank account attachment. The Petitioner had retired in December 2018 & was aggrieved by assessment order passed u/s provisions of the Income Tax Act for A.Y. 2018-19. Consequent to the said order, notice was issued attaching his bank accounts, including one maintained in Kerala. The Petitioner prayed for quashing the assessment order & attachment notice, for release of his savings bank account with SBI Ennakkad, for refund of appropriated amounts with interest, & for incidental reliefs.
Revenue raised a preliminary objection that the writ was not maintainable before the Kerala High Court as the entire assessment proceedings were carried out by the ITO at Ranchi, Jharkhand. The taxable event had occurred within the jurisdiction of the Ranchi officer, the order of assessment was passed there, & even the attachment notice was issued from Ranchi. Reliance was placed on the decision of the Supreme Court in Aparna Balan v. Union of India (2018 (4) KHC) & the Full Bench ruling of this Court in Dental Council of India v. Viswanath [2018 (3) KLT 255].
