V.A.JOSEPH vs. THE COMMISSIONER OF INCOME TAX

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WP(C)/25693/2021HC KeralaKLHC01064865202118 November 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to consider and pass appropriate orders on the stay petition within a period of three months from the date of receipt of a copy of the judgment. Until such time as the stay petition is decided, all coercive proceedings pursuant to the assessment order (Ext.P1) shall be kept in abeyance. The Court did not decide the merits of the assessment or the stay application itself, but rather the procedural aspect of ensuring timely consideration of the stay application. The operative direction is to consider the stay petition and to keep coercive proceedings in abeyance.

What were the facts?

The petitioner, V.A. Joseph, aged 54, filed a writ petition before the High Court of Kerala challenging an Income Tax Assessment Order for the assessment year 2018-19. Along with the appeal, the petitioner also filed applications for a stay of the assessment order. The respondents are the Commissioner of Income Tax, the Assessing Officer, and the Commissioner of Income Tax (Appeals). The procedural history involves the filing of the writ petition and the applications for stay.

What were the issues?

1. Whether the High Court should entertain a writ petition when statutory remedies of appeal are available to the petitioner against the assessment order for the assessment year 2018-19. Assessee's Contention: The petitioner has filed an appeal against the assessment order and simultaneously sought a stay of the demand. The writ petition is filed to ensure the stay petition is considered expeditiously. Revenue's Contention: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 18TH DAY OF NOVEMBER 2021 / 27TH KARTHIKA, 1943 WP(C) NO. 25693 OF 2021 PETITIONER/S: V.A.JOSEPH AGED 54 YEARS S/O ANTONY, 49/1701, VADAKKATH HOUSE, ELAMAKARA P.O.PENEKKARA PEELIKADU, COCHIN-682 016 BY ADVS. LEEJOY MATHEW.V. RAKESH LEO RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN-682 018 2 THE ASSESSING OFFICER, OFFICE OF THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER NATIONAL E-ASSESSMENT CENTRE DELHI-1110 001 3 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001 OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25693 OF 2021 2 BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.25693 of 2021 ----------------------------------------------------- Dated this the 18th day of November, 2021

JUDGMENT The petitioner has preferred an appeal against the Income tax Assessment for the year 2018-19. Along with the appeal, petitioner has also preferred an application for stay as per Exts.P3 and P3 (a).

2.

Having regard to the contentions raised, I am of the view that this writ petition can be disposed of directing the 3rd respondent to consider and pass appropriate orders on the stay petition within a period of three months from the date of receipt of a copy of this judgment. Till then, all coercive proceedings pursuant to Ext.P1 Assessment order shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE jm/

APPENDIX OF WP(C) 25693/2021 PETITIONER EXHIBITS Exhibit P1 AOF THE ASSESSMENT ORDER U/S 143(30 R/W 144B DATED 22.4.2021 Exhibit P2 AOF THE NOTICE U/S 274/R/W 270A DATED 22.4.2021 Exhibit P3 & P3(A) AOF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT ALONG WITH THE ACKNOWLEDGMENT OF STAY APPLICATION Exhibit P4OF THE LETTER OF DEMAND DATED 11.11.2021

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