SHRI. KADOOR ALIYANGAT SHIHAB, vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/24874/2021HC KeralaKLHC01062657202111 November 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay petition (Ext.P4) 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 against the petitioner, pursuant to the demand notice (Ext.P2), 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 stay petition itself, as the court focused on procedural relief.

What were the facts?

The petitioner, Shri. Kadoor Aliyangat Shihab, a partner in New Star Agencies, is aggrieved by an assessment order for the assessment year 2017-2018. He has filed an appeal before the Commissioner of Income Tax (Appeals), the second respondent, and a petition for stay of proceedings. The petitioner apprehends coercive action before his stay petition is considered. Consequently, he has filed this writ petition seeking appropriate directions. The assessment order was issued by the first respondent, the National Faceless Assessment Centre.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his stay petition filed before the Commissioner of Income Tax (Appeals)? Assessee's contention: The petitioner, having filed an appeal and a stay petition against the assessment order, apprehends coercive proceedings before the stay petition is adjudicated. Therefore, a direction is sought for the consideration of the stay petition and a stay on coercive actions. Revenue's contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioner. The court proceeded to pass a direction based on the submissions made by the petitioner's counsel and the respondents.

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 11TH DAY OF NOVEMBER 2021 / 20TH KARTHIKA, 1943 WP(C) NO. 24874 OF 2021 PETITIONER: SHRI. KADOOR ALIYANGAT SHIHAB, AGED 43 YEARS PARTNER, NEW STAR AGENCIES, STAR COMPLEX, KANNUR ROAD, CHALODE, KANNUR 670 595. BY ADVS. T.M.SREEDHARAN (SR.) ALAN PRIYADARSHI DEV V.P.NARAYANAN RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI 110 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI 110 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24874 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.24874 of 2021 --------------------------------------- Dated this the 11th day of November, 2021

JUDGMENT Aggrieved by Ext.P1 assessment order, relating to assessment year 2017-2018, petitioner has preferred an appeal before the 2nd 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 2 nd

WP(C) NO. 24874 OF 2021 3 respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a copy of this judgment.

4.

Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Ext.P2 demand notice shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE AMV/11/11//2021

WP(C) NO. 24874 OF 2021 4

Appendix — schedule of exhibits
APPENDIX OF WP(C) 24874/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.09.2021 ISSUED BY THE IST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 27.09.2021 ISSUED BY THE IST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.10.2021. Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.10.2021. RESPONDENTS EXHIBITS : NIL TRUE COPY

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