Kerala High Court
Dr. Shamsudheen Kunhashada vs Central Board Of Direct Taxes on 17 January, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945
WP(C) NO. 42138 OF 2023
PETITIONER/S:
DR. SHAMSUDHEEN KUNHASHADA,
AGED 61 YEARS
SON OF KHALID NELLAN, CENTRAL HEALTH
SERVICES,KAVARATTI, LAKSHADWEEP, PIN - 682555
BY ADVS.
K.P.PRADEEP
HAREESH M.R.
SANAND RAMAKRISHNAN
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENT/S:
1 CENTRAL BOARD OF DIRECT TAXES,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI- 110001, REPRESENTED
BY ITS CHAIRMAN.
2 PRINCIPAL CHIEF COMMISIONER OF INCOME TAX,
KERALA AAYAKAR BHAVAN, OLD RAILWAY STATION ROAD, KOCHI,
PIN - 682018
3 INCOME TAX OFFICER CIRCLE 1(1),
TRIVANDRUM, AAYAKAR BHAVAN, 1ST FLOOR, KAWDIAR P.O.,
THIRUVANANTHAPURAM, PIN - 695003
4 ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 1(1), TRIVANDRUM,AAYAKAR BHAVAN, 1ST FLOOR,
KAWDIAR P.O., THIRUVANANTHAPURAM, PIN - 695003
5 ADDITIONAL COMMISSIONER OF INCOME TAX ,
NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI, 2ND
FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN -
110003
6 DIRECTOR(HEALTH SERVICES),
DEPARTMENT OF HEALTH, LAKSHADWEEP ADMINISTRATION,
KAVARATTI ISLAND, LAKSHADWEEP, PIN - 682555
7 MEDICAL SUPERINTENDENT,
INDIRA GANDHI HOSPITAL ,KAVARATHI, LAKSHADWEEP, PIN -
682555
BY ADVS.
WPC No.42138 of 2023
2
ADV. P.G. JAYASHANKAR PGJ
Sajith Kumar V.
KEERTHIVAS GIRI
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.42138 of 2023
3
JUDGMENT
Dated this the 17th day of January, 2024 Heard. Sri. Dr.K.P Pradeep, learned counsel appearing for the petitioner as well as Sri.G.Keerthivas, learned Standing Counsel appearing for respondents 1 to 5 and Sri.Sajith Kumar V, learned Standing Counsel appearing for respondents 6 and 7.
2. The present writ petition has been filed under Article 226 of the Constitution of India, impugning the assessment orders in Exts.P4, P5 and P6 in respect of the assessment years 2013-14, 2014-15 and 2015-16 and also for a writ, order or direction commanding the 3rd respondent to consider and pass orders on Exts.P16, P17 and P18 rectification applications filed by the petitioner under Section 154 of the Income Tax Act seeking rectification of the assessment orders in Exts.P4, P5 and P6.
3. The petitioner is a government employee. He is a medical practitioner and serving with the Central Health Services of the Lakshadweep Administration in the capacity of District Health Officer. Though the petitioner is an assessee under the provisions of the Income Tax Act,1961.
WPC No.42138 of 2023 4However, he did not filed return of his income for the assessment years 2013-14, 2014-15 and 2015-16 as the petitioner believed that except for salaried income he did not have any other source of income and he was not claiming any deduction under Section 192 of the Income Tax Act. It appears that the entire hospital salary was disbursed and shown as the income in the hands of the petitioner as per Form 26AS. The assessment orders in Exts.P4 to P6 have been passed on the basis of Form 26AS and for all three assessment years the assessed tax amount has been calculated as Rs.5 Crores. Against the said assessment orders, the petitioner has filed appeals before the Appellate Authority.
4. Learned counsel appearing for respondents 6 and 7 submits that it was the mistake on their part, as the entire salary of the hospital has been shown as the income in the hands of the petitioner, which is reflected in Form 26AS.
5. Rectification applications in Exts.P16 to P18 have been rejected on the ground that since the petitioner has already approached the Appellate Authority against the assessment orders, rectification applications are not WPC No.42138 of 2023 5 maintainable.
6. As an affidavit has been filed on behalf of the respondents admitting that it was a mistake committed on behalf and the tax deducted on income in Form 26AS is not on the petitioner but of the entire staff of the hospital, I find some substance in the writ petition and therefore, the present writ petition is disposed of, till the decision is taken in the appeals, no coercive measures to be taken in pursuance to Exts.P22. The petitioner may also file appeals against the rejection of his rectification applications, if he so advised.
With the aforesaid direction and order of restraining the respondents 1 to 5 from proceedings with Ext.P22, till the decision in the appeals, the present writ petition stands finally disposed of.
Sd/-
DINESH KUMAR SINGH JUDGE AP WPC No.42138 of 2023 6 APPENDIX OF WP(C) 42138/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM NO 16 FOR THE FINANCIAL YEAR 2012-13 Exhibit P2 TRUE COPY OF THE FORM NO 16 FOR THE FINANCIAL YEAR 2013-14 Exhibit P3 TRUE COPY OF THE FORM NO 16 FOR THE FINANCIAL YEAR 2014-15 Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 22- 03-2022 ISSUED BY THE 5TH RESPONDENT Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 19- 03-2022 ISSUED BY THE 5TH RESPONDENT Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 19- 03-2022 ISSUED BY THE 5TH RESPONDENT Exhibit P7 TRUE COPY OF THE COMPUTATION STATEMENT FOR THE ASSESSMENT YEAR 2013-14 DATED 22-03- 2022 Exhibit P8 TRUE COPY OF THE COMPUTATION STATEMENT FOR THE ASSESSMENT YEAR 2014-15 DATED 19-03- 2022 Exhibit P9 TRUE COPY OF THE COMPUTATION STATEMENT FOR THE ASSESSMENT YEAR 2015-16 DATED 19-03- 2022 Exhibit P10 TRUE COPY OF THE DEMAND NOTICE DATED 22-3- 2022 FOR THE AY 2013-14 Exhibit P11 TRUE COPY OF THE DEMAND NOTICE DATED 19-3- 2022 FOR THE AY 2014-15 Exhibit P12 TRUE COPY OF THE DEMAND NOTICE DATED 19-3- 2022 FOR THE AY 2015-16 Exhibit P13 TRUE COPY OF THE UPDATED 26AS IN PAN AMUPK5311Q FOR THE FINANCIAL YEAR 2012-13 Exhibit P14 TRUE COPY OF THE UPDATED 26AS IN PAN AMUPK5311Q FOR THE FINANCIAL YEAR 2013-14 Exhibit P15 TRUE COPY OF THE UPDATED 26AS IN PAN AMUPK5311Q FOR THE FINANCIAL YEAR 2014-15 Exhibit P16 TRUE COPY OF THE RECTIFICATION PETITION DATED 15-09-2022 FILED FOR AY 2013-14 BEFORE THE 3RD RESPONDENT Exhibit P17 TRUE COPY OF THE RECTIFICATION PETITION DATED 15-09-2022 FILED FOR AY 2014-15 BEFORE THE 3RD RESPONDENT Exhibit P18 TRUE COPY OF THE RECTIFICATION PETITION DATED 15-09-2022 FILED FOR AY 2015-16 BEFORE THE 3RD RESPONDENT WPC No.42138 of 2023 7 Exhibit P19 TRUE COPY OF THE ORDER DATED 23-09-2022 PASSED FOR THE AY 2013-14 ISSUED BY THE 3RD RESPONDENT Exhibit P20 TRUE COPY OF THE ORDER DATED 23-09-2022 PASSED FOR THE AY 2014-15 ISSUED BY THE 3RD RESPONDENT Exhibit P21 TRUE COPY OF THE ORDER DATED 23-09-2022 PASSED FOR THE AY 2015-16 ISSUED BY THE 3RD RESPONDENT Exhibit P22 TRUE COPY OF THE NOTICE DATED 8-12-2023 ISSUED BY THE 3RD RESPONDENT Exhibit P 23 TRUE COPY OF THE WRITTEN SUBMISSION DATED 3-11-2023 SUBMITTED TO THE 4TH RESPONDENT Exhibit P24 TRUE COPY OF THE FORM 26AS IN PAN AMUPK5311Q FOR THE FINANCIAL YEAR 2012-13 Exhibit P25 TRUE COPY OF THE FORM 26AS IN PAN AMUPK5311Q FOR THE FINANCIAL YEAR 2013-14 Exhibit P26 TRUE COPY OF THE FORM 26AS IN PAN AMUPK5311Q FOR THE FINANCIAL YEAR 2014-15 Exhibit P27 TRUE COPY OF THE REVISED FORM 26AS IN PAN AMUPK5311Q FOR THE FINANCIAL YEAR 2014-15 Exhibit P28 TRUE COPY OF THE ORDER DATED 22-12-2023 ISSUED BY THE 4TH RESPONDENT Exhibit P29 TRUE COPY OF THE REPLY DATED 21-06-2021 SUBMITTED TO THE 4TH RESPONDENT Exhibit P30 TRUE COPY OF THE APPEAL DATED 30-08-2022 FILED FOR THE ASSESSMENT YEAR 2013-14 Exhibit P31 TRUE COPY OF THE APPEAL DATED 30-08-2022 FILED FOR THE ASSESSMENT YEAR 2014-15 Exhibit P32 TRUE COPY OF THE APPEAL DATED 30-08-2022 FILED FOR THE ASSESSMENT YEAR 2015-16 Exhibit P33 TRUE COPY OF THE ORDER DATED 22-12-2023 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2013-14 Exhibit P34 . TRUE COPY OF THE ORDER DATED 22-12-2023 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2014-15