IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

MONDAY, THE 9^TH DAY OF SEPTEMBER 2024 / 18TH BHADRA, 1946 WP(C) NO. 22310 OF 2021 PETITIONER:

KARTHIKEYAN A.N., AGED 47 YEARS

1, DEVI KRIPAYIL, NEAR FANTASY PARK, MALAMPUZHA, PALAKKAD-678 651.

BY ADV MEERA V.MENON RESPONDENT:

THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-100 001.

SRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT SRI. CYRIAC TOM (SC)

SRI.P.K.RAVINDRANATHA MENON (SR.)

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner has approached this Court challenging Ext.P1 order of assessment for the assessment year 2015-16 on the ground that the said order was issued in violation of principles of natural justice. It is the case of the petitioner that Ext.P2 show cause notice dated 14.09.2021 was never served, as a result of which the petitioner was unable to file his reply, leading to the completion of assessment and finalization of the demand as proposed in Ext.P2 show cause notice without the benefit of any reply from the petitioner.