P.P.UNNEENKUTTY vs. THE ASST. COMMISSIONER OF INCOME TAX

WP(C)/21943/2019HC KeralaKLHC01056154201913 August 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What were the facts?

The petitioner, P.P. Unneenkutty, received an assessment order (Ext.P1) from the Assistant Commissioner of Income Tax, Central Circle, Thrissur. Aggrieved by this order, the petitioner filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals), Ernakulam. Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to defer recovery proceedings. This writ petition was filed before the High Court of Kerala seeking directions regarding the pending stay application.

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to take a decision on the stay application (Ext.P3) within a period of two months. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned assessment order shall be deferred until a decision is taken on the stay application. The writ petition was disposed of with these directions. No specific issues were decided on merits; the focus was on procedural direction.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to decide the stay application filed by the petitioner? The petitioner's contention is that the assessment order has been challenged and a stay application has been filed, and therefore, the appellate authority should be directed to consider and decide the stay application expeditiously. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 13TH DAY OF AUGUST 2019 / 22ND SRAVANA, 1941 WP(C).No.21943 OF 2019(P) PETITIONER: P.P.UNNEENKUTTY, AGED 68 YEARS, S/O. P.P.MOHAMMED, PARAMBIL PEEDIKAKKAL HOUSE, THACHAMPARA P.O., PALAKKAD-678 593. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AYAKAR BHAVAN, S.T.NAGAR, THRISSUR -680 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM-682 036. BY ADV.CHRISTOPHER ABRAHAM, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, as against Ext.P1 assessment order issued by the first respondent under Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application.

In view of the above, there shall be a direction to the second respondent to take a decision on Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred.

The order continues below.

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