THE CENTRE FOR MANAGEMENT DEVELOPMENT, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

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WP(C)/7566/2019HC KeralaKLHC01019346201918 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the Commissioner of Income Tax (Appeals) to take a decision on the stay petition filed by the petitioner within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned assessment order shall be kept in abeyance until a decision is taken on the stay petition. The writ petition was disposed of with these directions. No specific finding was made on the merits of the assessment order itself, as the focus was on the procedural aspect of the stay petition.

What were the facts?

The petitioner, The Centre for Management Development, impugned an assessment order for assessment year 2016-17, passed by the Assistant Commissioner of Income Tax. The petitioner filed an appeal before the Commissioner of Income Tax (Appeals) and also a stay petition. Coercive proceedings were initiated against the petitioner. In light of these circumstances, the petitioner filed a writ petition before the High Court of Kerala.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to decide the stay petition filed by the petitioner? (Question of procedure and administrative efficiency) Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their stay petition before the first respondent, given the initiation of coercive recovery proceedings. Revenue's Contention: No specific arguments were recorded for the revenue in this writ petition.

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 MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No. 7566 of 2019 PETITIONER/S: THE CENTRE FOR MANAGEMENT DEVELOPMENT, REPRESENTED BY ITS DIRECTOR, G.SURESH, AGED 53 YEARS, SON OF GOPINATHAN NAIR K., RESIDING AT PB-436, CV PILLAI ROAD, THYCAUD, THIRUVANANTHAPURAM, PIN - 695 014, KERALA. BY ADVS. SRI.JOHNSON GOMEZ SRI.C.UNNIKRISHNAN (KOLLAM) SRI.SANJAY JOHNSON SRI.S.BIJU (KIZHAKKANELA) RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM - 695 003. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM - 695 003. BY GP THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7566 of 2019 2

JUDGMENT The petitioner,

impugning

Ext.P4 assessment order for the assessment year 2016-17, passed by the 2nd respondent under the Income Tax Act, 1961, filed Ext.P6 appeal before the first respondent. The petitioner has also filed Ext.P7 stay petition before the 1st respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.

2.

In view of the above, there shall be a direction to the 1st respondent to take a decision on Ext.P7 stay petition within a period of two months from the date of receipt of a copy of this judgment. Till

WP(C).No. 7566 of 2019 3 then, the recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE SB/19/03/2019 JUDGE

WP(C).No. 7566 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE REG.NO.443 OF 1979 OF THE PETITIONER SOCIETY. EXHIBIT P2 AOF GO(MS) NO.294/78/ID DATED 31/7/1978 ISSUED BY THE GOVERNMENT OF KERALA. EXHIBIT P3 AOF THE ORDER NO.280.EXEMP/CC- TVM/10/2003-04 DATED 23/04/2007 ISSUED BY THE CHIEF COMMISSIONER OF INCOME TAX. EXHIBIT P4 AOF THE ASSESSMENT ORDER DATED 30/12/2018

ISSUED

BY THE SECOND RESPONDENT. EXHIBIT P5 AOF THE DEMAND NOTICE DATED 30/12/2018 ALONG WITH THE COMPUTATION SHEET ISSUED BY THE SECOND RESPONDENT. EXHIBIT P6 AOF THE APPEAL PREFERRED BY THE PETITIONER AGAINST EXHIBIT P4 ASSESSMENT ORDER, BEFORE THE FIRST RESPONDENT. EXHIBIT P7 AOF THE STAY PETITION PREFERRED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P8 AOF THE ACKNOWLEDGMENT IN FORM NO.35 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS EXTS: NIL //// P.A TO JUDGE

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