MADHAVAN PILLAI SUNDARAN PILLAI vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX,

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WP(C)/7124/2019HC KeralaKLHC01018281201914 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 4th respondent, the Commissioner of Income Tax (Appeals), to take a decision on the stay applications (Exts.P6 and P7) within two months. Pending the decision on these stay applications, recovery proceedings pursuant to the impugned assessment orders were ordered to be kept in abeyance. The Court did not decide the merits of the appeals or the assessment orders themselves. The principle established is that appellate authorities should expeditiously decide stay applications, and recovery can be deferred until such a decision is made.

What were the facts?

The petitioner, Madhavan Pillai Sundaran Pillai, challenged assessment orders (Exts.P2 and P3) passed by the Income Tax Officer. He subsequently filed appeals (Exts.P4 and P5) before the Commissioner of Income Tax (Appeals) and also submitted stay applications (Exts.P6 and P7). The present writ petition was filed before the High Court of Kerala seeking directions regarding these appeals and stay applications. The assessment years are not specified in the judgment. The amount in dispute is not stated.

What were the issues?

1. Whether the 4th respondent (Commissioner of Income Tax (Appeals)) should be directed to decide the stay applications (Exts.P6 and P7) filed by the petitioner? The petitioner's contention, implied by the filing of the writ petition and the prayer for a direction, is that the stay applications need to be adjudicated promptly. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act are named in relation to the arguments presented, other than the general context of assessment orders and appeals.

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 THURSDAY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No. 7124 of 2019 PETITIONER: MADHAVAN PILLAI SUNDARAN PILLAI AGED 27 YEARS S/O. SUNDARAN PILLAI, SHOBHANA MANDIRAM, ASRAMAM P.O, KOLLAM-691 002 BY ADVS. SRI.M.T.SURESHKUMAR SMT.MANJUSHA K SRI.R.RANJITH RESPONDENTS: 1 THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM, AAYAKAR BHAVAN, NEAR KARBALA JUNCTION, KOLLAM PIN-691 001 2 THE INCOME TAX OFFICER WARD -2, KOLLAM RANGE, KOLLAM,PIN-691 001 3 THE INCOME TAX OFFICER WARD -3, KOLLAM RANGE, KOLLAM PIN-691 001 4 THE COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM, PIN-695 038 CHRISTOPHER ABRAHAM SC IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7124 of 2019 ..2..

JUDGMENT The petitioner, impugning Exts.P2 and P3 assessment orders under the Income Tax Act, filed Exts.P4 and P5 appeals before the 4th respondent. The petitioner also filed Exts.P6 and P7 stay applications.

2.

In view of the above, there shall be a direction to the 4th respondent to take a decision on Exts.P6 and P7 stay applications within two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/14.03.2019 ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE PHOTOSTAT COPY OF THE CERTIFICATE DATED 1/3/2018 ISSUED BY THE INDIAN BANK, CHANGANASSERY BRANCH. EXHIBIT P2 TRUE PHOTOSTAT COPY OF NOTICE OF DEMAND UNDER SECTION 156 OF INCOME TAX ACT ALONG WITH THE ASSESSMENT ORDER RESPONDENT. EXHIBIT P3 TRUE PHOTOSTAT COPY OF NOTICE OF DEMAND UNDER SECTION 156 OF INCOME TAX ACT ALONG WITH THE ASSESSMENT ORDER RESPONDENT. EXHIBIT P4OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER CHALLENGING EXHIBIT P2 DT. 31/1/2019 EXHIBIT P5 TRUE PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER CHALLENGING EXHIBIT P3. EXHIBIT P6 TRUE PHOTOSTAT COPY OF THE PETITION FILED BY THE PETITIONER SEEKING STAY OF OPERATION OF EXHIBIT P2. EXHIBIT P7 TRUE PHOTOSTAT COPY OF THE PETITION FILED BY THE PETITIONER SEEKING STAY OF OPERATION OF EXHIBIT P3. EXHIBIT P8 TRUE PHOTOSTAT COPY OF THE NOTICE RESPONDENT U/S. 272 A(1) (C) OF THE ACT FOR THE ASSESSMENT YEAR 2011-2012. ..4.. EXHIBIT P9OF THE NOTICE DATED 28/12/2018 ISSUED BY THE 2ND RESPONDENT U/S. 272 A (1) (C) OF THE ACT FOR THE ASSESSMENT YEAR 2012-2013 EXHIBIT P10 TRUE PHOTOSTAT COPY OF THE NOTICE RESPONDENT U/S. 271 (1) (C) OF THE ACT FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P11 TRUE PHOTOSTAT COPY OF THE NOTICE RESPONDENT U/S. 271 (1) (C) OF THE ACT OR THE ASSESSMENT YEAR 2012-2013. EXHIBIT P12 TRUE PHOTOSTAT COPY OF THE NOTICE RESPONDENT U/S. 272 A 2 (C) OF THE ACT FOR THE ASSESSMENT YEAR 2011-2012. EXHIBIT P13 TRUE PHOTOSTAT COPY OF THE NOTICE RESPONDENT U/S. 272 A 2 (C) OF THE ACT FOR THE ASSESSMENT YEAR 2012-2013 EXHIBIT P14 TRUE PHOTOSTAT COPY OF THE NOTICE DATED 20/2/2019 ISSUED BY THE 2ND RESPONDENT.

..5..

“Exts.P6 and P7 stay applications” occurring in paragraph 2 of judgment dated 14.03.2019 in W.P.(C)No.7124/2019 are corrected as “Exts.P15 and Exts.P16 as per order dated 29.03.2019 in I.A.2/2019 in W.P.(C)No.7124/2019. Joint Registrar

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