K.A. Rauf v. The Asst. Commissioner of Income-tax, Central Circle-2, Kozhikode / The Asst. Commissioner of Income-tax, Circle-1(1), Kozhikode / The Principal Commissioner of Income-tax, Kozhikode
[Citation -2020-LL-1124-20]

Citation 2020-LL-1124-20
Appellant Name K.A. Rauf
Respondent Name The Asst. Commissioner of Income-tax, Central Circle-2, Kozhikode / The Asst. Commissioner of Income-tax, Circle-1(1), Kozhikode / The Principal Commissioner of Income-tax, Kozhikode
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 24/11/2020
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags assessment order • representation • summons issued • demand of tax


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 24TH DAY OF NOVEMBER 2020 / 3RD AGRAHAYANA, 1942 WP(C).No.25820 OF 2020(B) PETITIONER/S: K.A.RAUF,'SHELTER' , JAYATHI NAGAR HOUSING COLONY, P.R.USHA ROAD, KOZHIKODE BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, AAYAKAR BHAVAN (NORTH BLOCK), KOZHIKODE-673 001 2 ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1(1), AAYAKAR BHAVAN , KOZHIKODE-673 001 3 PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOZHIKODE-673 001 OTHER PRESENT: SC: SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.25820 OF 2020(B) 2 JUDGMENT petitioner has approached this Court aggrieved by Ext.P4 order passed by 2nd respondent confirming demand of tax under Income Tax Act. In writ petition, it is case of petitioner that assessment was initially done for assessment year 2009-2010 by making reference to certain alleged lending activities of petitioner. In appeal that was carried by petitioner, first appellate authority decided issue in favour of petitioner. It is stated that revenue, however, carried matter in further appeal before appellate tribunal and appellate tribunal remanded matter to assessing authority after finding that bank accounts of one Mohan Raj ought to have been verified and, further, that petitioner was entitled to cross examine said Mohan Raj. In consequent order that was passed pursuant to remand from tribunal, assessing authority found that cross examination of Mohan Raj could not be permitted because of non-availability of Mohan Raj for cross examination, despite summons issued to him. assessing authority, however, proceeded to rely on evidence tendered by Mohan Raj without testing said evidence through cross examination at instance of petitioner. In my view, if evidence relied upon by revenue for confirming demand against assessee is not tested, through permitting cross examination by assessee, then untested evidence cannot be relied upon against assessee while confirming demand against him. Inasmuch as impugned orders of assessing authority rely on material that was not tested, I quash Ext.P4 assessment order and direct 2 nd respondent to pass fresh orders in lieu thereof, after taking note of observations in this judgment. 2 nd respondent assessing authority shall pass fresh orders as directed after hearing petitioner, WP(C).No.25820 OF 2020(B) 3 within period of three months from date of receipt of copy of this judgment. petitioner shall produce copy of writ petition together with copy of this judgment before 2nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.25820 OF 2020(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2009-10 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY COMMISSIONER INCOME TAX (APPEALS) KOCHI EXHIBIT P3 COPY OF COMMON ORDER ISSUED BY INCOME TAX APPELLATE TRIBUNAL, KOCHI EXHIBIT P4 COPY OF ORDER ISSUED BY 2ND RESPONDENT EXHIBIT P5 COPY OF LETTER SUBMITTED BY PETITIONER EXHIBIT P6 COPY OF LETTER SUBMITTED BY PETITIONER EXHIBIT P7 COPY OF REPRESENTATION FILED BY PETITIONERS COUNSEL K.A. Rauf v. Asst. Commissioner of Income-tax, Central Circle-2, Kozhikode / Asst. Commissioner of Income-tax, Circle-1(1), Kozhikode / Principal Commissioner of Income-tax, Kozhikode
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