M N PRABHAKARAN NAIR vs. INCOME TAX OFFICER ,

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WP(C)/24007/2021HC KeralaKLHC01060860202103 November 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, directed the 2nd respondent, the Commissioner of Income Tax (Appeals) II, to consider and pass orders on the petitioner's stay petition (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings initiated against the petitioner shall be kept in abeyance until a decision is taken on the stay petition. The writ petition was disposed of with these directions. No specific finding was made on the merits of the assessment order or the appeal itself, as the primary focus was on the procedural aspect of the stay petition.

What were the facts?

The petitioner, M.N. Prabhakaran Nair, is aggrieved by an order of assessment for the assessment year 2014-15, marked as Ext.P1. He has filed an appeal before the 4th respondent (not explicitly identified but implied to be an appellate authority) as Ext.P2, and a petition for stay of proceedings pursuant to the assessment order as Ext.P3. The petitioner apprehends coercive proceedings before his stay petition is considered. Consequently, he has filed this writ petition seeking relief. The respondents are the Income Tax Officer, Non Corporation Ward 2(2), the Commissioner of Income Tax (Appeals) II, and the Income Tax Officer, Corporate Ward 2(5). The case is before the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending the disposal of his stay petition before the appellate authority? Assessee's Contention: The petitioner contends that he apprehends coercive proceedings being initiated against him even before his petition for stay of the assessment order is considered by the appellate authority. He seeks to prevent such coercive actions until a decision is made on his stay application. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the petitioner's apprehension of coercive proceedings or the merits of the stay petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C) NO. 24007 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943 WP(C) NO. 24007 OF 2021 PETITIONER: M N PRABHAKARAN NAIR AGED 84 YEARS S/O SANKARAN NAIR, RESIDING AT MOOTHEDATHU HOUSE, 1ST LANE PERUNNINAKULAM, IRUMPANAM P.O, KOCHI-382309. BY ADVS. A.BALAGOPALAN A.RAJAGOPALAN M.N.MANMADAN M.S.IMTHIYAZ AHAMMED P.SEENA ASHER REVI JOB RESPONDENTS: 1 INCOME TAX OFFICER , NON CORPORATION WARD 2(2), OFFICE OF THE INCOME TAX OFFICER, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682018. 2 THE COMMISIONER OF INCOME TAX (APPEALS) II G-51, PARAPILLY LN, MANORAMA JUNCTION, GIRI NAGAR, PANAMPILLY NAGAR, ERNAKULAM, KOCHI-682036. 3 INCOME TAX OFFICER CORPORATE WARD 2(5). OFFICE OF THE INCOME TAX OFFICER, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCI-682018. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24007 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO.24007 OF 2021 …........................................ Dated this the 3rd day of November, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred an appeal before the 4th respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. 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 2nd respondent to consider and pass orders on Ext.P3 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till

WP(C) NO. 24007 OF 2021 3 such a decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 24007 OF 2021 4

Appendix — schedule of exhibits
APPENDIX OF WP(C) 24007/2021 PETITIONER’S EXHIBITS : Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2019 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. Exhibit P2 A TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E- FILING OF THE INCOME TAX APPEAL BY THE PETITIONER FOR THE PERIOD 2014-15. Exhibit P3 TRUE COPY OF THE STAY APPLICATION DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE RESPONDENT NO.2. Exhibit P4 LETTER ISSUED BY THE 3RD RESPONDENT BEARING NO.ITBA/RCV/F/17/2021- 22/1036191017(1) DATED 6.10.2021 TO THE PETITIONER. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE

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