NAZARUDHEEN MOHAMMED, vs. THE COMMISSIONER OF INCOME TAX (APPEALS) III,

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WP(C)/28330/2021HC KeralaKLHC01070776202123 December 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 1st respondent, the Commissioner of Income Tax (Appeals) III, to consider and pass orders on the petitioner's stay petition (Ext.P4) within a period of two months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner are to be kept in abeyance. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of the stay petition. The principle established is that the appellate authority should be given a reasonable time to consider stay applications, and coercive steps should be halted during this period.

What were the facts?

The petitioner, Nazarudheen Mohammed, is aggrieved by an order of assessment for the assessment year 2019-20. He has filed an appeal before the Commissioner of Income Tax (Appeals) III (the 1st respondent) and a petition for stay of proceedings pursuant to the assessment order. The petitioner apprehends coercive proceedings before his stay petition is considered. Consequently, he has filed this writ petition before the High Court of Kerala seeking appropriate directions. The respondents are the Commissioner of Income Tax (Appeals) III and the Assistant Commissioner of Income Tax.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending the disposal of his appeal and stay petition before the Commissioner of Income Tax (Appeals) III? The petitioner argued that he has filed an appeal and a stay petition and apprehends coercive action before the stay petition is adjudicated. He seeks a direction to prevent such action. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 28330 OF 2021
TC 36/13

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
WP(C) NO. 28330 OF 2021 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 WP(C) NO. 28330 OF 2021 PETITIONER/S: NAZARUDHEEN MOHAMMED, AGED 64 YEARS S/O.MOHAMMED ABDUL KHADER, TC 36/1335(1), JIHAS MANZIL, AZIZ NAGAR, VALLAKADAVU P.O., THIRUVANANTHAPURAM. BY ADVS. BABU S. NAIR SMITHA BABU RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) III, G51, PARAPILLY LANE, MANORAMA JUNCTION, PANAMPILLY NAGAR, ERNAKULAM DISTRICT, PIN-682 036. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCL1 1, KOWDIAR P.O., THIRUVANANTHAPURAM, PIN-695 003. OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28330 OF 2021 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.28330 of 2021 ------------------------------------------------ Dated this the 23rd day of December, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2019-20, petitioner has preferred an appeal before the 1st respondent, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

2.

Having considered the submissions of the counsel for the petitioner as well as the respondents, 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 1st respondent to consider and pass orders on Ext.P4 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS

JUDGE jm/

WP(C) NO. 28330 OF 2021

Appendix — schedule of exhibits
APPENDIX OF WP(C) 28330/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DATED 26.09.2021. Exhibit P2 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 26.09.2021 DEMANDING AN AMOUNT OF RS.75,46,522/- Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 22.10.2021. Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 22.10.2021.

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