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2025 (5) TMI 891 - HC - Income TaxReassessment proceedings - registration u/s 12A denied - Form 10 under Section 11(2) was cumulatively filed for five years instead of individually - HELD THAT - Writ petition can be disposed of directing the competent among the respondents to consider and pass orders on Ext.P10 application filed under Section 119(2)(b) of the Act after affording an opportunity of hearing to the petitioner as expeditiously as possible and at any rate within a period of one month from the date of receipt of a certified copy of this judgment. Pending consideration of the matter any demand arising out of Ext.P8 (as confirmed by Ext.P9) shall remain suspended.
The Kerala High Court addressed a writ petition by a petitioner registered under Section 12A of the Income Tax Act, 1961, aggrieved by reassessment for AY 2008-09 on the ground that Form 10 under Section 11(2) was cumulatively filed for five years instead of individually. The petitioner, a government-owned society engaged in textbook printing, contended that the reassessment reopened under Section 147 was improper and sought relief under Section 119(2)(b) by filing Ext.P10 application for extension of time to file Form 10 correctly.The Income Tax Department argued that the petitioner's remedy lay in filing a second appeal before the Tribunal since the appeal against the original assessment order (Ext.P8) was dismissed (Ext.P9), and additional defects justified the assessment.The Court held that since the petitioner's relief depended on the grant of extension under Section 119(2)(b), it was appropriate to direct the competent authority to consider and dispose of the Ext.P10 application "after affording an opportunity of hearing to the petitioner, as expeditiously as possible, and at any rate, within a period of one month." Meanwhile, "any demand arising out of Ext.P8 (as confirmed by Ext.P9) shall remain suspended."The writ petition was disposed accordingly, emphasizing procedural fairness and timely consideration of the extension request under Section 119(2)(b).
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