The HC upheld the best judgment assessment ruling due to the petitioner’s lack of cooperation
TDGSM Co-Operative Society Ltd Vs CIT (Kerala High Court)
Facts:
- The writ petition challenges an assessment order (Ext.P2) and demand.
- The petitioner, an assessee, didn’t file returns for the assessment year 2016-2017.
- The case was flagged due to significant cash deposits in 2015-2016 and 2016-2017.
- The petitioner responded to a notice under Section 148 by filing a ‘Nil’ income return in 04.2021, claiming deductions.
- Subsequent notices (142(1)) were issued on different dates, but the petitioner didn’t respond or cooperate with the proceedings.
- Due to the lack of cooperation and non-submission of returns, an ex-parte best judgment assessment order was passed under Section 144 of the IT Act.
Observations:
7. The petitioner claims not to have received the notices, but the court doesn’t accept this due to the existing system for communication.
- The court finds no grounds to entertain the writ petition against the assessment order.
Conclusion:
9. The writ petition is dismissed, allowing the petitioner to seek remedies through appeal or other available means.
- If the petitioner approaches the appellate authority, it’s advised to expedite the appeal process and decide it according to the law.
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