A Division Bench of the Kerala High Court dismissed a Writ Appeal against appealable orders, as assessee had failed to produce sufficient documents in support of his claim against Income Tax Demand and Penalty.
The appellant is an assessee under the provisions of the Income Tax Act, holding agricultural properties. He filed a return of income for the assessment year 2020-2021 declaring total income as ‘nil’.
The case was selected for scrutiny under CASS, and the appellant was issued notices under Sections 143 and 142(1) of the Income Tax Act. Thereafter, assessment order dated 13/9/2022 demanding Rs. 1,10,86,107/- and penalty order under Section 271AAC(1) dated 23/3/2023 imposing a penalty of Rs. 7,91,113/- were passed.
The appellant challenged the assessment order before the Single Judge who had dismissed the writ petitions, relegating the appellant to the statutory remedy of appeal.
Harisankar V Menon, the counsel for the appellant and Jose Joseph, Standing Counsel appearing for the respondent were heard.
“A perusal of the assessment order as well as the penalty order would show that those orders were passed after complying with all the statutory formalities. Even though the appellant has been given sufficient opportunity to produce the documents to prove his contentions, he failed to produce the necessary documents.”, the Division Bench observed.
The Division Bench also noted that both the orders were appealable and held that disputed questions of fact cannot be adjudicated in the writ petition.
“Instead of availing the appellate remedy, the appellant rushed to the writ court. We find no merit in the appeals. Accordingly, they are dismissed”, the Bench of Justice A K Jayasankaran Nambiar and Justice Kauser Edappagath remarked.
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