MAMRAJI NEMCHAND PAREEK vs. INCOME TAX OFFICER,

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WP(C)/8410/2019HC KeralaKLHC01021477201920 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to consider the stay application filed by the petitioner within a period of two months from the date of the order. The Court further ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of the stay application's disposal.

What were the facts?

The petitioner, Mamraji Nemchand Pareek, proprietor of M/s.G.D. Traders, filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P4). Against this assessment order, the petitioner had filed an appeal before the Commissioner of Income Tax (Appeals) (2nd respondent) along with a stay application. The writ petition was filed seeking a direction for the expeditious disposal of the stay application.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider the stay application filed by the petitioner expeditiously? The petitioner's contention is that an appeal and a stay application have been filed against the assessment order, and a direction is sought for the timely consideration of the stay application. The revenue's arguments 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 WEDNESDAY, THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No.8410 of 2019 PETITIONER: MAMRAJI NEMCHAND PAREEK, AGED 43 YEARS, S/O.MAMRAJ, PROPRIETOR OF M/S.G.D.TRADERS, 41/909, GROUND FLOOR, PULLEPPADY ROAD, NEAR ST.MARRYS CHURCH, ERNAKULAM-682 018, REPRESENTED THROUGH POWER OF ATTORNEY HOLDER NISHANT JOSHI, AGED 29 YEARS, S/O.SHYAM LAL JOSHI, WARD NO.33, PARASHAR MARG, GOUSHALA BASS, CHURU.P.O., RAJASTHAN-331403, NOW RESIDING AT 41/909, GROUND FLOOR, PULLEPPADY ROAD, NEAR ST.MARRYS CHURCH, ERNAKULAM-682018. BY ADVS. SRI.P.A.AUGUSTIAN SMT.CIMY VARGHESE SMT.LINDA.M.J. SRI.M.A.BABY RESPONDENTS: 1 INCOME TAX OFFICER, WARD 1(3), RANGE-1, NON CORPORATE, C.R.BUILDING, 3RD FLOOR, I.S.PRESS ROAD, COCHIN-682018. 2 COMMISSIONER OF INCOME TAX (APPEALS), G-51, PARAPILLY LANE, MANORAMA JUNCTION, GIRI NAGAR, PANAMPILLY NAGAR, COCHIN-682036. SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8410/2019 2

J U D G M E N T The petitioner, as against Ext.P4 assessment order, filed Ext.P5 appeal before the 2nd respondent. The petitioner also filed a stay application along with the appeal. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.8410/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE INCOME TAX RETURN FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT P2 TRUE COPIES OF THE NOTICE DATED 13.11.18 AND 13.12. 18. EXHIBIT P3OF THE REPLY TO NOTICE DATED 16.12. 18. EXHIBIT P4OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2018-19/1014660542(1) DATED 30.12. 18. EXHIBIT P5OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER. EXHIBIT P6OF THE LETTER DATED 31.1. 19. EXHIBIT P7OF THE NOTICE NO.ACFPN8349A-W- 1(3)/NC/KOCHI/2018-19 DATED 4.3. 19. EXHIBIT P8OF THE LETTER DATED 7.3. 19. EXHIBIT P9OF THE DEMAND NOTICE F.NO.NC-W- 1(3)/ARREAR DEMAND/ACFPN8349A/2018-19 DATED 12.3. 19. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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