The Kerala High Court, in a single-bench ruling, decided not to entertain a writ petition challenging the show cause notice issued by the income tax department. The court emphasized that there are still nine days remaining for the assessee to respond to the show cause notice and concluded that there is no justification to annul the notice.
The court noted the absence of any violation of the principles of natural justice. The petitioner, Puliyoor service Co operative Bank, had failed to file an income tax return for the assessment year 2015-16, prompting the Commissioner of Income Tax to issue a show cause notice. The petitioner was granted a hearing opportunity under Section 148A Clause (d) of the Income Tax Act,1961 but did not respond to the notice.
The initiation of the process by the Income Tax department commenced with the first notice on April 6, 2022, followed by subsequent notices and a final notice on April 30, 2022. In response, the petitioner approached the High Court seeking relief and requesting the quashing of the show cause notice.
Justice Dinesh Kumar Singh concluded “The petitioner has still nine days left to file response/reply to the said show cause notice. This Court finds no ground to interfere with the writ petition. Therefore, the writ petition is dismissed as there is no error of jurisdiction or violation of principles of natural justice.”
The assessee was represented by Dipu. R, P.V. Saritha Venugopal, K.S.Baiju, Devi Kripa R. Dhanya Babu, Neethu Sasi and Ansu Sara Mathew. The state was represented by Jose Joseph.
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