RASHEED VARIYATH VALAPPIL vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/15606/2023HC KeralaKLHC01033873202312 May 2023Author: HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN4 pages

AI SummaryRemanded

What were the facts?

The petitioner, Rasheed Variyath Valappil, is aggrieved by an assessment order for the assessment year 2018-19. He has filed an appeal before the 2nd respondent (National Faceless Appeal Centre, Delhi) and a petition for stay of proceedings (Ext P3). The petitioner apprehends coercive action before his stay petition is considered. Consequently, he has filed this writ petition before the High Court of Kerala seeking a direction to the respondents.

What did the High Court hold?

The High Court, having considered the submissions of both the petitioner and the respondents, was of the opinion that the writ petition itself could be disposed of with a direction. The court directed the 2nd respondent (National Faceless Appeal Centre, Delhi) to consider and pass orders on the stay petition (Ext P3) within a period of two months from the date of receipt of a copy of the judgment. Until such time, all coercive proceedings against the petitioner were to be kept in abeyance. The court did not decide on the merits of the assessment order or the appeal.

What were the issues?

1. Whether the High Court should entertain a writ petition when an appeal and a stay petition are pending before the appellate authority, and the petitioner apprehends coercive action. Assessee's Contention: The petitioner's counsel argued that the petitioner is aggrieved by the assessment order and has filed an appeal and a stay petition. However, he apprehends coercive proceedings before the stay petition is considered, necessitating the present writ petition. Revenue's Contention: The judgment does not record any specific contentions made by the respondents. However, the court considered submissions from both sides.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 12TH DAY OF MAY 2023 / 22ND VAISAKHA, 1945 WP(C) NO. 15606 OF 2023 PETITIONER: RASHEED VARIYATH VALAPPIL AGED 55, S/O. KUNCHIPPA, VARIYATH VALAPPIL HOUSE, KOOTTANAD, THEKEVAVANUR P.O., CHALIPPURAM, PALAKKAD, PIN - 679533 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 OTHER PRESENT: BY SMT.PARVATHY K. (G.P.) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C)No.15606 OF 2023 J U D G M E N T Dated this 12th day of May, 2023

Aggrieved by Ext P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext P3. Pe

The order continues below.

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