2025 (6) TMI 1222

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....:- 4-3-2025<br>W. A. No. 209 of 2024 - -<br>Income Tax<br>THE HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. For the Appellant : Advs. Abraham Joseph Markos, Alexander Joseph Markos, Isaac Thomas, Sharad Joseph Kodanthara and V. Abraham Markos For the Respondent : Adv Jose Joseph, SC JUDGMENT Dr. A.K. Jayasankaran Nambiar, J. This writ appe....

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....that the assessing authority would proceed to determine the issues expeditiously, the appellant approached this Court through W.P.(C) No. 12756 of 2022 challenging Ext.P7 assessment order that was passed without considering the reply of the appellant. 3. This Court, vide Ext.P8 judgment dated 10.2.2023 in the aforesaid writ petition, found force in the submission of the appellant herein that he....

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....show cause notice). It was under these circumstances that the appellant approached the writ court through W.P.(C) No.5229 of 2024 in which the learned Single Judge passed the impugned judgment relegating the appellant to his alternate remedy of responding to the said notice and proceeding with the adjudication under the IT Act. 5. We have heard Sri. Joseph Markose, the learned Senior counsel ap....

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....ssarily to be confined to the points specified in the order of the Commissioner. It was therefore that the assessing officer initially issued Ext.P5 show cause notice dated 23.3.2022 limiting the proposal to only the five issues enumerated in the order of the Commissioner. Merely because the appellant had impugned the assessment order that was subsequently passed pursuant to the said show cause no....