HONEY VARGHESE vs. THE INCOME TAX OFFICER,

WP(C)/7272/2019HC KeralaKLHC01018631201912 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to dispose of the stay petition filed in the appeal within two months. Furthermore, the Court ordered that all coercive steps for the recovery of the demand, based on the assessment order under appeal, shall be deferred until the disposal of the stay petition. The writ petition was disposed of with these directions. The judgment does not address the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of the stay petition.

What were the facts?

The petitioner, Honey Varghese, challenged an assessment order (Ext. P1) passed by the Income Tax Officer, Ward 2, Aluva Range. She filed an appeal (Ext. P2) before the Commissioner of Income Tax (Appeals) and simultaneously filed a stay petition (Ext. P3) to defer recovery of the demand raised in the assessment order (Ext. P1(18)). The present writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of the pending appeal and stay petition.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the stay petition filed by the petitioner in her appeal against the assessment order. Assessee's Contention: The petitioner sought a direction for the expeditious disposal of her stay petition. The judgment does not record specific arguments from the assessee beyond this request. Revenue's Contention: The judgment does not record any specific arguments from the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY ,THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940 WP(C).No. 7272 of 2019 PETITIONER: HONEY VARGHESE, AGED 35 YEARS, W/O.JAYAN, 1/309, THENGAPURAKKAL THEVARKAD, VARAPUZHA P.O.- 683 517. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2, ALUVA RANGE, ALUVA- 683 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, KOCHI- 682 036. SRI. CHRISTOPHER SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C)No.7272/2019 JUDGMENT The petitioner as against the assessment order passed by the first respondent produced as Ext. P1, preferred an appeal before the second respondent. Ext.P2 is the appeal. The petitioner also filed Ext.P3 stay petition. Ext.P1(18) is the demand notice issued in the matter. In the light of the above, there shall be a direction to the second respondent to dispose of the stay petition filed in the appeal within two months. Till the disposal of the above the stay petition, all coercive steps to recover the demand, based on the order impugned in the appeal, shall be deferred. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE akv JUDGE

WP(C)No.7272/2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17, DATED 20.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17, DATED 15.01.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17, DATED 15.01.2019. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// CA TO JUDGE

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