The Kerala High Court directed the petitioner, Arun Columbus, to file reply to the show cause notice (SCN) as there was issuance of SCN in Form No. ITCP 29 under Rule 85 of Second Schedule to the Income Tax Act, 1961.
The present writ petition has been filed impugning notices issued in Form No. ITCP 29 under Rule 85 of the Second Schedule to the Income Tax Act, 1961 for alleged recovery of arrears of income tax of late Sri. K. J. Columbus, Sri. K. J. Anto Nito and defunct concern, M/s. Ocean Fisheries.
The Counsel for the petitioner submitted that the petitioner has come into the possession of the properties of the deceased persons and defunct concern by gift deeds and survival suits. Petitioner’s earlier challenge for realisation of the amount of the above persons and concern who are no more was repelled by this Court in its Judgment and Order dated 07.06.2023 in W.P.(C) No. 16414 of 2011 and the petitioner had paid all the due tax and after paying the tax due on the properties, the properties have been released in his favour.
A Single Bench of Justice Dinesh Kumar Singh observed that “The petitioner has been issued only Show Cause Notices and the petitioner has granted fifteen days time to file reply to the Show Cause Notices. The petitioner instead of filing reply to the Show Cause Notices approached the Court.”
“This Court finds no ground to entertain this writ petition as the petitioner has to first reply to the Show Cause Notices. Considering this fact, the petitioner is permitted to file his reply to the Show Cause Notices in within a period of one week and after considering the reply of the petitioner and documents produced in support of the reply, the 2nd respondent shall issue fresh notice if some amount is due to be paid by the petitioner” the Court concluded.
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