GEETHA KOKKATU PAUL, vs. THE INCOME TAX OFFICER,

WP(C)/10641/2024HC KeralaKLHC01092040202415 March 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court acknowledged the petitioner's apprehension regarding recovery proceedings while her stay petition was pending. The Court found that the writ petition could be disposed of with a specific direction. Accordingly, the 3rd respondent (Commissioner of Income Tax (Appeals)) was directed to consider and pass orders on the stay petition (Ext.P3) in accordance with the law. Furthermore, the Court ordered that any demand arising from the assessment order (Ext.P1) shall be kept in abeyance until a decision is made on the stay petition. The High Court did not decide on the merits of the assessment or the appeal.

What were the facts?

The petitioner, Geetha Kokkatu Paul, received an order of assessment (Ext.P1) under the Income Tax Act, 1961. She filed an appeal (Ext.P2) along with a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals), NFAC, New Delhi (the 3rd respondent). The petitioner is concerned about recovery proceedings being initiated while her stay petition is pending before the 3rd respondent. Consequently, she filed this writ petition before the High Court of Kerala seeking relief.

What were the issues?

1. Whether the High Court should entertain a writ petition when an appeal and stay petition are pending before the appellate authority, and the primary apprehension is recovery proceedings. Assessee's Contention: The petitioner apprehends recovery proceedings being initiated by the revenue authorities pending the disposal of her stay petition before the 3rd respondent. This necessitates immediate intervention by the High Court. Revenue's Contention: The revenue did not explicitly record any contentions in the judgment. However, the presence of their counsel indicates their participation in the proceedings.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15TH DAY OF MARCH 2024 / 25TH PHALGUNA, 1945 WP(C) NO. 10641 OF 2024 PETITIONER/S: GEETHA KOKKATU PAUL, AGED 53 YEARS W/O C.T SABU CHIRAMEL HOUSE, HOSPITAL ROAD, CHALAKUDY P.O, THRISSUR, PIN - 680307 BY ADV DIVYA RAVINDRAN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD -1(1) AAYKAR BHAWAN, 1ST FLOOR, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR THRISSUR, KERALA, PIN - 680001 2 THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL E-ASSESSMENT CENTER, NEW DELHI, REPRESENTED BY THE INCOME TAX OFFICER, PIN - 110001 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI, PIN - 110001 BY ADVS. KEERTHIVAS GIRI OTHER PRESENT: P.G. JAYASHANKAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C)No.10641 of 2024 2 J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of Income Tax Act, 1961. The petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 3rd respondent. The petitioner apprehends recovery proceedings pending consideration of the stay petition by the 3rd respondent. Hence this writ petition. 2. Having heard the learned counsel for the petitioner and Sri.P.G.Jayashankar for the Income Tax Department, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P3 stay petition in accordance with law. Till such time as orders are passed on Ext.P3 any demand pursuant to Ext.P1 shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/- GOPINATH P., JUDGE rkj

WP(C)No.10641 of 2024 3 APPENDIX OF WP(C) 10641/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2 ND RESPONDENT UNDER SECTION 147 R.W.S 144B OF THE ACT DATED 07.03.2024 FOR AY 2016-17 ALONG WITH DEMAND NOTICE Exhibit P2 THE TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 13.03.2024 FILED AGAINST THE EXT P1 ORDER OF ASSESSMENT FOR AY 2016-17 IN FORM 35 IS PRODUCED ALONG WITH ACKNOWLEDGEMENT Exhibit P3 THE TRUE COPY OF THE STAY PETITION FOR AY 2016-17 DATED 13.03.2024 FILED AGAINST THE DEMAND NOTICE ISSUED ALONG WITH EXT P1 ORDER OF ASSESSMENT

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