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

WP(C)/3599/2019HC KeralaKLHC01009518201907 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals) - IV, to dispose of the stay application filed by the petitioner within a period of two months. Pending the disposal of the stay application, the recovery proceedings initiated pursuant to the impugned order under appeal were ordered to be kept in abeyance. The writ petition was disposed of with these directions. No other issues were decided, and the merits of the appeal or the stay application were not examined.

What were the facts?

The petitioner, David Raj C., filed a writ petition before the High Court of Kerala challenging an order under the Income Tax Act, 1961. He had previously filed an appeal against this order before the Commissioner of Income Tax (Appeals) - IV, the second respondent. Along with the appeal, the petitioner also filed a stay application. The writ petition sought directions regarding the disposal of this stay application and the continuation of recovery proceedings.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the stay application filed by the petitioner. Assessee's contention: The petitioner sought a direction for the expeditious disposal of his stay application filed before the second respondent. The petitioner had filed an appeal against an order under the Income Tax Act, 1961, and a stay application along with it. Revenue's contention: No specific contention is recorded for the revenue in the judgment regarding this issue. The judgment does not mention any arguments presented by the revenue.

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 THURSDAY, THE 07TH DAY OF FEBRUARY 2019 / 18TH MAGHA, 1940 WP(C).No. 3599 of 2019 PETITIONER/S: DAVID RAJ C., AGED 53 YEARS, CHERUVATHOOR, NO.21, SKYLINE HERITAGE, THRISSUR-680001. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AYAKKAR 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. BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3599/2019 2

JUDGMENT The petitioner, as against Ext.P1 order under the Income Tax Act, 1961 filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to dispose Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No. 3599/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 28.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 DATED 23.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 DATED 31.1.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

Recent GST High Court judgments

Search GST case law →