Kerala High Court
M/S.Parisons Roller Flour Mills (P) Ltd vs Assistant Commissioner Of Income Tax on 25 March, 2013
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
THURSDAY, THE 5TH DAY OF JUNE 2014/15TH JYAISHTA, 1936
WP(C).No. 12064 of 2014 (G)
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PETITIONER :
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M/S.PARISONS ROLLER FLOUR MILLS (P) LTD.,
REGD.OFFICE 6/1183, CHEROOTTY ROAD,
CALICUT -673 032, REPRESENTED BY ITS DIRECTOR,
N.K.KHALID.
BY ADV. SRI.C.P.MOHAMMED NIAS
RESPONDENT :
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ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 2(1), INCOME TAX DEPARTMENT,
AAYAKAR BHAVAN (NORTH BLOCK), MANANCHIRA,
KOZHIKODE - 673 001.
BY SRI.JOSE JOSEPH, SC, INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 05-06-2014, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
sts
WP(C).No. 12064 of 2014 (G)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT.P-1: TRUE COPY OF THE NOTICE DATED 25.3.2013 ISSUED BY THE
RESPONDENT
EXT.P-2: TRUE COPY OF THE REQUEST DATED 4.5.2013 SUBMITTED BY THE
PETITIONER TO THE RESPONDENT
EXT.P-3: TRUE COPY OF THE LETTER DATED 13.5.2013 ISSUED BY THE
RESPONDENT TO THE PETITIONER
EXT.P-4: TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER ON
27.11.2013
EXT.P-5: TRUE COPY OF THE LETTER DATED 9.12.2013 SENT BY THE
RESPONDENT IN THE PETITIONER
EXT.P-6: TRUE COPY OF THE STATEMENT RECORDED ON OATH FROM
M.P.GANGADHARAN ON 17.1.2011
EXT.P-7: TRUE COPY OF THE STATEMENT RECORDED ON OATH FROM
M.P.GANGADHARAN ON 4.3.2013
EXT.P-8: TRUE COPY OF THE STATEMENT RECORDED ON OATH FROM
M.P.GANGADHARAN ON 20.1.2014.
EXT.P-9: TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 4.2.2014
ISSUED BY THE RESPONDENT TO THE PETITIONER.
EXT.P-10: TRUE COPY OF THE LETTER DATED 21.2.2014 SUBMITTED BY THE
PETITIONER
EXT.P-11: TRUE COPY OF THE PETITION FILED BY THE PETITIONER BEFORE
THE JOINT COMMISSIONER OF INCOME TAX DATED 21.2.2014
EXT.P-12: TRUE COPY OF THE LETTER DATED 28.2.2014 SENT BY THE
PETITIONER TO THE RESPONDENT
EXT.P-13: TRUE COPY OF THE LETTER DATED 13.3.2014
EXT.P-14: TRUE COPY OF THE ORDER DATED 14.3.2014 OF THE JOINT
COMMISSIONER OF INCOME TAX, RANGE 2, CALICUT.
EXT.P-15: TRUE COPY OF THE LETTER DATED 18.3.2014 SENT BY THE
RESPONDENT TO THE PETITIONER
EXT.P-16: TRUE COPY OF THE LETTER DATED 25.3.2014 SENT BY THE
RESPONDENT TO THE PETITIONER
EXT.P-17: TRUE COPY OF THE ASSESSMENT ORDER DATED 30.3.2014 PASSED
BY THE RESPONDENT
EXT.P-18: TRUE COPY OF THE DEMAND NOTICE DATED 30.3.2014 SERVED ON
THE PETITIONER BY THE RESPONDENT.
RESPONDENT(S)' EXHIBITS: NIL
/TRUE COPY/
sts P.A.TO.JUDGE
K.VINOD CHANDRAN, J
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W.P.(C).No. 12064 of 2014
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Dated 5th June, 2014
J U D G M E N T
The sole question which this Court is called upon to decide is as to the denial of an adequate opportunity to the petitioner, an assessee; insofar as not having been provided with a fair chance, to cross examine the third party witness, whose statements are sought to be relied on in re-opening an assessment.
2. The issue has been considered and decided in W.P(C) No.12094/2014 dated 03.06.2014, which raised identical question. The findings shall verbatim apply herein also. Ext.P17 order passed by the Assessing Officer, hence, is set aside. Needless to say, this Court has not looked into the merits of the order. Proceedings shall commence from the stage at which it has been declared to be bad by this Court. The third party shall be WP(C).12064/14 2 summoned and the petitioner given adequate opportunity to cross examine the said witness. Same shall be done within a period of two months from the date of receipt of a copy of this judgment. Final orders shall be passed only after such opportunity for cross- examination has been afforded, effectively.
Writ petition allowed leaving the parties to suffer their respective costs.
Sd/-
K.VINOD CHANDRAN,
Judge
jma //true copy//
P.A to Judge