INDU SUNILKUMAR vs. THE DEPUTY DIRECTOR OF INCOME TAX,

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WP(C)/3793/2019HC KeralaKLHC01009968201908 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay applications (Exts.P12 to P16) within a period of two months. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned assessment orders shall be kept in abeyance until the disposal of these stay applications. The writ petition was disposed of with these directions. No specific finding was made on the merits of the assessment orders or the stay applications themselves, as the Court's intervention was procedural.

What were the facts?

The petitioner, Smt. Indu Sunilkumar, filed a writ petition before the High Court of Kerala challenging a series of notices (Ext.P18 series). These notices were issued pursuant to Assessment Orders (Exts.P1 to P5) passed under the Income Tax Act, 1961. The petitioner had filed appeals against these assessment orders before the second respondent, the Commissioner of Income Tax (Appeals), and also filed stay applications (Exts.P12 to P16) in support of these appeals. The writ petition sought a direction for the disposal of these stay applications.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending stay applications filed by the petitioner? The petitioner's contention, implied by filing the writ petition, is that the stay applications are pending and require adjudication. The revenue's contention is not recorded in the judgment. The petitioner seeks a direction for the expeditious disposal of the stay applications filed against the assessment orders.

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 FRIDAY, THE 08TH DAY OF FEBRUARY 2019 / 19TH MAGHA, 1940 WP(C).No.3793 of 2019 PETITIONER/S: SMT.INDU SUNILKUMAR, AGED 53 YEARS, W/O.SHRI SUNIL KUMAR, SRAVANAM, POWER HOUSE ROAD, THIRUVALLA, KERALA. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/S: 1 THE DEPUTY DIRECTOR OF INCOME TAX, CENTRAL CIRCLE PUBLIC LIBRARY BUILDINGS, SASTHRI ROAD, KOTTAYAM- 686001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 28/243, POORNIMA, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. 3 THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, O/O. THE TAX RECOVERY OFFICER (CENTRAL), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3793/2019 2

JUDGMENT The petitioner, aggrieved by Ext.P18 series of notices, approached this Court. The petitioner, as against Exts.P1 to P5 Assessment Orders under the Income Tax Act, 1961, filed Exts.P6 to P10 appeals before the second respondent. The petitioner also filed Exts.P12 to P16 stay applications. In view of the above, there shall be a direction to the second respondent to dispose Exts.P12 to P16 stay applications within a period of two months. Till then, recovery proceedings pursuant to the impugned orders in the above appeals shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.3793/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR THE YEAR 2003-04. EXHIBIT P2 AOF THE ASSESSMENT ORDER FOR THE YEAR 2004-05. EXHIBIT P3 AOF THE ASSESSMENT ORDER FOR THE YEAR 2005-06. EXHIBIT P4 AOF THE ASSESSMENT ORDER FOR THE YEAR 2007-08. EXHIBIT P5 AOF THE ASSESSMENT ORDER FOR THE YEAR 2009-10. EXHIBIT P6 AOF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2003-04. EXHIBIT P7 AOF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2004-05. EXHIBIT P8 AOF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2005-06. EXHIBIT P9 AOF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2007-08. EXHIBIT P10 AOF THE APPEALS IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2009-10. EXHIBIT P11 AOF THE JUDGMENT DATED 06.03.2015 IN WP(C) NO.7182 OF 2015. EXHIBIT P12 AOF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2003. 04. EXHIBIT P13 AOF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2004-05. WP(C).No.3793/2019 4 EXHIBIT P14 AOF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2005-06. EXHIBIT P15 AOF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2007-08. EXHIBIT P16 AOF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2009-10. EXHIBIT P17 AOF THE COVERING LETTER DATED 29.01.2019. EXHIBIT P18 AOF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2003-04. EXHIBIT P18 A AOF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2004-05. EXHIBIT P18 B AOF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2005-06. EXHIBIT P18 C AOF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2007-08. EXHIBIT P18 D AOF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2009-10. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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