Kerala Urban & Rural Development vs Union Of India

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Kerala High Court

Kerala Urban & Rural Development vs Union Of India

Bench: K.Vinod Chandran

        

 
IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT:

             THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN

       TUESDAY, THE 11TH DAY OF APRIL 2017/21ST CHAITHRA, 1939

                    WP(C).No. 13136 of 2017 (N)
                    ----------------------------


PETITIONER(S):
-------------

           KERALA URBAN & RURAL DEVELOPMENT
           FINANCE CORPORATION LTD.
           REPRESENTED BY ITS MANAGING DIRECTOR,
           REGISTERED OFFICE 5TH FLOOR
           TRANS TOWER, VAZHUTHACAUD
           THIRUVANANTHAPURAM - 14


            BY ADV. SRI.C.UNNIKRISHNAN (KOLLAM)

RESPONDENT(S):
--------------

           1.  UNION OF INDIA, REPRESENTED BY ITS SECRETARY
           DEPT. OF REVENUE/FINANCE, 128A, NORTH BLOCK
           NEW DELHI - 110 001

           2.  THE CENTRAL BOARD OF DIRECT TAXES
           REPRESENTED BY ITS CHAIR PERSON
           C-II/49, SATYA MARG, CHANAKYAPURI
           NEW DELHI- 110 021

           3.  THE PRINCIPLE COMMISSIONER OF INCOME TAX
           AYAKAR BHAVAN KOWDIAR
           THIRUVANANTHAPURAM

           4.  THE ASSISTANCE COMMISSIONER OF INCOME TAX
           THIRUVANANTHAPURAM



            R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

THIS WRIT PETITION (CIVIL)  HAVING COME UP FOR ADMISSION
ON  11-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 13136 of 2017 (N)
----------------------------

                              APPENDIX

PETITIONERS EXHIBITS:

P1   COPY OF THE ASSESSMENT ORDER DATED 19.08.2016 ISSUED BY THE 4TH
RESPONDENT.

P2   COPY OF THE DETAILED REPRESENTATION/APPEAL DATED 26.09.2016
BEFORE THE RESPONDENTS.

P3   COPY OF THE REPLY TO EXT.P1 DATED 29.09.2016

P4   COPY OF THE COMMUNICATION NO.AAACK 9783H/CIRL(1)/1/16-17 DATED
24.03.23017 ISSUED BY THE 4TH RESPONDENT.


RESPONDENTS EXHIBITS:        NIL


                           // TRUE COPY //


                            P.A TO JUDGE


SB



                  K. VINOD CHANDRAN, J.
               =====================
                W.P.(C)No.13136 of 2017 - N
            ========================
            Dated this the 11th day of April, 2017

                           JUDGMENT

The petitioner is concerned with the assessment order at Ext.P1, in which there was a clear finding that the assessee has been carrying on the assessment under mercantile system of accounting. On that basis, the assessment was made by Ext.P1 order dated 19.08.2016. The petitioner did not file an appeal from the above order and has now approached this Court with a representation made to the Chairperson, Central Board of Direct Taxes (CBDT) as produced at Ext.P2 dated 26.09.2016, seeking consideration of the same.

2. The learned Standing Counsel of Government of India (Taxes) submits that there is a clear finding that the assessee in the relevant assessment year had been following the mercantile system of accounting and hence the question 2 W.P.(C)No.13136/2017 would be one for consideration in an appeal and not under Article 226 of the Constitution of India. Further it is also submitted that Ext.P2 is not a statutory application and the assessee cannot invoke the jurisdiction of the CBDT with a representation as per Ext.P2. Considering the fact there is a statutory remedy available, this Court is not inclined to direct consideration of any representation filed. The CBDT definitely cannot reverse the assessment.

The writ petition would stand rejected, leaving open the remedy of the petitioner, subject to laws of limitation.

Sd/-

K. VINOD CHANDRAN, JUDGE SB/11/04/2017 // true copy // P.A to Judge

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