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Judgment
C.S Dias, J
The writ petition is filed to direct the respondent to grant the petitioner two months’ time from 16.5.2023 to file his objection to Ext.P1 notice.
The petitioner’s case is that, assessment steps have been taken against the petitioner by the respondent, alleging variation to the returned income. The respondent has issued Ext.P1 notice directing the petitioner to show cause within 48 hours, why action should not be taken against him. The petitioner has submitted Ext.P2 request to the respondent, seeking enlargement of time to produce the documents and submit his reply. The time period fixed by the respondent in Ext.P1 is unreasonable, arbitrary and unjustifiable. Hence, the writ petition.
Heard: Sri. Harishankar V. Menon, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondent.
Having considered the pleadings and materials on record and taking into account the submissions made across the bar, I am of the view that the 48 hours time period fixed by the respondent in Ext.P1 is too short a period for the petitioner to submit a reply with adequate materials to substantiate his defence. Consequently, I am of the view that the petitioner has to be granted at least one month’s time from 16.5.2023 to submit his reply with materials.
Resultantly, in exercise of the powers of this Court under Article 226 of the Constitution of India, I dispose of the writ petition as follows:-
(i) The respondent shall accept the reply if any filed by the petitioner with supporting materials, if filed within one month from 16.05.2023.
(ii) The respondent shall consider and finalise Ext.P1 show cause notice after adverting to the reply filed by the petitioner in accordance with law.