MOHANAN MUNDAKKAL SIMY, vs. ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER,
What did the High Court hold?
The High Court of Kerala, considering the submission made by the petitioner's counsel, disposed of the writ petition. The Court granted liberty to the petitioner to file an appeal against the impugned assessment order (Ext. P5) within a period of fifteen days from the date of the order. The Court further directed that if the appeal is filed within this period, it shall be considered on its merits without raising any objection regarding limitation. The petitioner was also permitted to file a stay petition along with the appeal, which was to be considered expeditiously. Additionally, the Court ordered that no coercive measures would be taken against the petitioner for a period of one month in pursuance of the impugned assessment order. The specific assessment year(s) and the amount in dispute were not recorded in the judgment.
What were the facts?
The petitioner, Mohanan Mundakkal Simy, filed a writ petition before the High Court of Kerala challenging the assessment order (Ext. P5) and computation sheet (Ext. P6). The respondent was the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi. The petitioner, through their learned Senior Counsel, stated that in light of a statement filed by the respondent, they wished to withdraw the writ petition. The petitioner intended to file a statutory appeal before the Appellate Authority within fifteen days.
What were the issues?
1. Whether the petitioner should be permitted to withdraw the writ petition to file a statutory appeal before the Appellate Authority? (Mixed question of law and fact, concerning procedural remedies under the Income Tax Act, 1961). Assessee's Contention: The petitioner, through their learned Senior Counsel, submitted that they wished to withdraw the writ petition to file a statutory appeal before the Appellate Authority within fifteen days. No specific authorities or precedents were mentioned in support of this request for withdrawal. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue regarding the withdrawal of the writ petition.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
J U D G M E N T The present writ petition has been filed impugning Exts. P5 and P6, the assessment order and computation sheet respectively.
Sri Anil D Nair, learned Senior Counsel, assisted by Adv Adityan Unnikrishnan, submits that in view of the statement filed by the respondent, the petitioner would like to withdraw this writ petition and file the statutory appeal before the Appellate Authority within a period of fifteen days from today.
Considering the said submission, the present writ petition is disposed with liberty to the petitioner to file the appeal against the impugned assessment order in Ext.P5 within a period of fifteen days and if the appeal is filed within a period of fifteen days the same shall be considered on merits -3-
without entering into the question of limitation. The petitioner may also file the stay petition along with the appeal, which shall be considered expeditiously. For a period of one month, no coercive measure to be taken against the petitioner in pursuance of the impugned assessment order. DINESH KUMAR SINGH JUDGE
jjj -4-
Appendix — schedule of exhibits
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