2024 (12) TMI 714

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....OURT - 2024:KER:87274<br>KERALA HIGH COURT - HC<br>Dated:- 22-11-2024<br>WP (C) NO. 11174 OF 2021 - -<br>Income Tax<br>THE HONOURABLE MR. JUSTICE K. BABU FOR THE PETITIONER : ADVS.JOSEPH MARKOSE ( SR. ) V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA FOR THE RESPONDENT : SRI.P.K.R.MENON,SENIOR COUNSEL, GOI ( TAXES ) JOSE JOSEPH, SC, FOR INCO....

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....ated 4.3.2021 calling upon him to show cause as to why assessment should not be completed as per the draft assessment order incorporated in the show cause notice (Ext.P9). The petitioner responded to the same by filing its reply dated 4.3.2021 (Ext.P10). While so, Section 144B came into effect on 1.4.2021. The petitioner received a second show cause notice dated 10.4.2021 with a fresh draft assess....

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.... served with an assessment order dated 20.4.2021 confirming the proposal mentioned in the draft assessment order and the entire income received by the petitioner Trust amounting to Rs.22.79 Crores was assessed to tax and a demand of Rs.11.17 Crores was made. 3. I have heard the learned Senior Counsel for the petitioner and the learned Standing Counsel appearing for the respondents. 4. The learne....

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....largement of time to respond to Ext.P11 obtained from the relevant website in support of his contention. Ext.P12 shows that the petitioner has requested for time to respond to Ext.P11 on medical grounds and agreed to respond to the notice by 20.4.2021. The petitioner has placed materials to show that it responded to Ext.P11 notice by filing its response on 20.4.2021 itself (Ext.P13). The screensho....