MR.RAJU SEBASTIAN vs. THE DEPUTY COMMISSIONER OF INCOME TAX,KOTTAYAM

WP(C)/7225/2012HC KeralaKLHC01049308201223 March 2012Bench: HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR4 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an order admitting the writ petition for hearing. It does not contain any findings or decisions by the High Court on the merits of the case. Therefore, the court has not decided any issues, provided any reasoning, or established any ratio decidendi. No operative directions have been issued, and no issues have been left undecided as the substantive hearing has not yet occurred. The judgment is limited to the procedural step of admitting the petition.

What were the facts?

The petitioner, Mr. Raju Sebastian, filed a writ petition before the High Court of Kerala challenging an order passed by the Deputy Commissioner of Income Tax. The assessment year(s) are not explicitly stated in the provided text. The petition seeks to quash the assessment order and any consequential proceedings. The procedural history indicates that the matter was admitted for hearing on March 23, 2012. The respondents are the Deputy Commissioner of Income Tax, the Commissioner of Income Tax (Appeals), and the Assistant Commissioner of Income Tax. The amount in dispute is not mentioned. The judgment does not detail the specific grounds of challenge or the arguments presented by either party.

What were the issues?

The High Court of Kerala was presented with a writ petition (WP(C).No. 7225 of 2012) filed by Mr. Raju Sebastian against the Deputy Commissioner of Income Tax and other revenue authorities. The core issue before the court was to decide whether the assessment order passed by the Deputy Commissioner of Income Tax, and any consequential proceedings, were legally sustainable and thus liable to be quashed. The specific legal provisions or grounds on which the challenge was based are not detailed in the provided text. The judgment does not record any specific arguments made by the petitioner or the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 23RD DAY OF MARCH 2012/3RD CHAITHRA 1934 WP(C).No. 7225 of 2012 (C) -------------------------- PETITIONER(S): -------------------------- MR.RAJU SEBASTIAN, POOVELLIL HOUSE, KIZHAPARAYARU P.O., POOVARANI VILLAGE, MEENACHIL TALUK, PALA, KOTTAYAM DIST BY SRI.A.K.JAYASANKARAN NAMBIAR (SR.) ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.KURYAN THOMAS RESPONDENT(S): --------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, OFFICE OF THE DEPUT COMMISSIONER OF INCOME TAX, CIRCLE-1, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, KERA BHAVAN, KOCHI-682 011. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I,PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

WP(C)NO.7225/2012 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER OF ASSESSMENT DATED 31/12/2010 COMPLETED UNDER SECTION 147 READ WITH 143 (3) OF THE ACT ALONG WITH TAX COMPUTATION AND NOTICE OF DEMAND. P2 COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL DATED 24/01/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3 COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 03/02/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4 COPY OF THE LETTER DATED 27/07/2011 SENT BY REPRESENTATIVE OF THE PETITIONER TO THE 2ND RESPONDENT. P5 COPY OF THE NOTICE DATED 05/03/2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts

T.R.RAMACHANDRAN NAIR, J. --------------------------------------------------

W.P.(C)No.7225 of 2012 -------------------------------------------------- DATED THIS THE 23rd DAY OF MARCH, 2012 JUDGMENT The petitioner is an assessee on the files of the Deputy Commissioner of Income-tax. The petitioner was assessed as per Exhibit P1 order and aggrieved by the same, he filed an appeal before the 2nd respondent along with a stay petition. It is stated that in spite of the pendency of the stay petition, no orders have been passed. 2. The petitioner's grievance is regarding Exhibit P5 notice, demanding him to pay an amount of Rs.29.60 lakhs and on failure to pay the same it is also mentioned that coercive action will be initiated against him. 3. Heard the learned Standing Counsel for the Department. 4. Since the stay petition is yet to be disposed of and is pending, there will be a direction to the 2nd respondent to take a decision on the stay petition within a period of one month. Further action pursuant to Exhibit P5 will be kept in abeyance till

W.P.(C)No.7225/12 -2- orders are passed on the stay petition. The petitioner will communicate a copy of this judgment to the 2nd respondent for compliance. Sd/-(T.R.RAMACHANDRAN NAIR, JUDGE)

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