MAYA SREEKUMAR, vs. INCOME TAX OFFICER,

WP(C)/5219/2020HC KeralaKLHC01014110202024 February 2020Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay application filed by the petitioner within a period of two months from the date of the order. Consequently, the court ordered that recovery proceedings based on the assessment order (Ext.P1) shall be kept in abeyance until the disposal of the stay application. The writ petition was disposed of with these directions. 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 application.

What were the facts?

The petitioner, Maya Sreekumar, wife of the late K.R Sreekumar, challenged an assessment order (Ext.P1) by filing an appeal before the Commissioner of Income Tax (Appeals) (2nd respondent) under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P2(a)) seeking to stay the recovery proceedings. The present writ petition was filed before the High Court of Kerala seeking a direction for the expeditious disposal of the pending stay application.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to dispose of the stay application filed by the petitioner within a specified period? (Question of procedure). Assessee's Contention: The petitioner, through her counsel, sought a direction for the speedy disposal of the stay application filed along with the appeal. The petitioner's primary concern was the pending recovery proceedings based on the assessment order. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side. The standing counsel for the Income Tax appeared before the court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5219 OF 2020(B) PETITIONER: MAYA SREEKUMAR, W/O. LATE K.R SREEKUMAR, KANNAMPILLIL, VALIATHU, S.V MARKET P.O, KARUNAGAPALLY, KOLLAM. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENTS: 1 INCOME TAX OFFICER, WARD IV, INCOME TAX OFFICE, ALAPPUZHA P.O, ALAPPUZHA - 688 001. 2 COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),PUBLIC LIBRARY BUILDING , SHASTRI ROAD, KOTTAYAM P.O, KOTTAYAM - 686 001. 3 TAX RECOVERY OFFICER, OFFICE OF THE PRINCIPLE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM P.O, KOTTAYAM - 686 001. OTHER PRESENT: SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 24th day of February 2020 The petitioner, challenging Ext.P1 assessment order, filed Ext.P2 appeal under the Income Tax Act before the 2nd respondent. The petitioner also moved a stay application as per Ext.P2(a). In the light of the pendency of the stay application, there shall be a direction to the 2nd respondent to dispose the stay application within a period of two months. Till then, recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT AY- 1999-2000 DTD.28.12.2006 EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (1999- 2000) DATED 08.02.2020. EXHIBIT P2(a) TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (1999-2000)DATED 08.02.2020. EXHIBIT P3 TRUE COPY OF THE LETTER ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE DIRECT TAX DIRECT TAX VIVAD SE VISWAS BILL, 2020 DATED 01.02.2020 RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

Recent GST High Court judgments

Search GST case law →