DAVID RAJ.C., vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/3981/2019HC KeralaKLHC01010279201911 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals)-IV, to consider the stay application filed by the petitioner within a period of two months after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the assessment order or the stay application itself, but rather on the procedural aspect of its timely consideration and the interim relief pending its decision.

What were the facts?

The petitioner, David Raj.C., filed a writ petition before the High Court of Kerala challenging an assessment order (Exhibit P1). As against this order, the petitioner had filed an appeal (Exhibit P2) and a stay application (Exhibit P3) before the Commissioner of Income Tax (Appeals)-IV, the second respondent. The writ petition sought directions regarding the disposal of the stay application and the continuation of recovery proceedings.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)-IV) should be directed to consider the stay application filed by the petitioner in relation to the assessment order. Assessee's Contention: The petitioner sought a direction for the expeditious disposal of the stay application. The petitioner relied on the general principle of allowing a taxpayer to pursue appellate remedies without immediate coercive recovery. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay application or recovery proceedings.

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 A.MUHAMED MUSTAQUE MONDAY ,THE 11TH DAY OF FEBRUARY 2019 / 22ND MAGHA, 1940 WP(C).No. 3981 of 2019 PETITIONER: DAVID RAJ.C., AGED 53 YEARS S/O. JACOB DAS, CHERUVATHOOR, NO.21, SKYLINE HERITAGE, THRISSUR-680 001. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR- 680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-IV POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682036. 3 THE TAX RECOVERY OFFICER DEPARTMENT OF INCOME TAX, AYAKAR BHAVAN, S.T.NAGAR, THRISSUR -680001. M M JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3981 of 2019 2

JUDGMENT The petitioner, as against Exhibit P1 assessment order, filed Exhibit P2 appeal before the 2nd respondent. The petitioner also filed Exhibit P3 stay application.

2.

Considering the facts and circumstances, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of accordingly. A.MUHAMED MUSTAQUE JUDGE SVP

WP(C).No. 3981 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016- 17 DATED 28.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17 DATED 24.1.2019.` EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17 DATED 31.1.2019. RESPONDENT'S EXHIBITS : NIL

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