Kerala High Court Directs Binoy Kodiyeri To File Income Tax Returns For Assessment Years 2015-22

The Kerala High Court has disposed of the petition filed by Binoy Kodiyeri challenging the assessment orders issued to him by the Income Tax Department for a total of 7 assessment years from 2015-16 to 2021-22.

Binoy Kodiyeri, son of CPM politician Kodiyeri Balakrishnan, had moved a plea before the High Court alleging that the procedure adopted by the IT Department in issuing certain notices to him was illegal. He claimed the notices were issued in violation of Section 153C of the Income Tax Act which provides for the re-opening of assessments for only six preceding years.

The proceedings were reportedly initiated against Kodiyeri on alleged complaints for assessment years 2013-14, 2014-15, 2015-16, 2017-18 and 2018-19. Counsel appearing for the Department argued that Kodiyeri's plea is not maintainable as he is first required to submit returns for the assessment years required under Section 153C of the Act.

However, after an undertaking by Kodiyeri that he would file returns for the years in question within a week, single judge of Justice Dinesh Kumar Singh directed him to submit all the documents as requested by the Department.

The court also directed the IT Department to provide a satisfaction note to him after filing of the specified returns.

Counsel for Petitioner: Advocates Aswin Gopakumar, Anwin Gopakumar, Saranya Babu, Aditya Venugopalan, Nikitha Susan Paulson, Mahesh Chandran and Shallet K Sam

Counsel for Respondent: Advocate Susie B Varghese, Standing Counsel

Citation: 2024 LiveLaw (Ker) 154

Case Title: Binoy Kodiyeri v. The Assistant Commissioner

Case Number: WP(C) No. 7727 of 2024

Click here to read/download the order