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

WP(C)/3598/2019HC KeralaKLHC01009485201907 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay application filed by the petitioner within a period of two months. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance until the disposal of the stay application. The writ petition was disposed of with these directions. The judgment does not address any substantive issues of income tax law or the merits of the appeal itself.

What were the facts?

The petitioner, David Raj C., filed an appeal against an order under the Income Tax Act, 1961, before the Commissioner of Income Tax (Appeals) - IV, the second respondent. Along with the appeal, the petitioner also filed a stay application. The Assistant Commissioner of Income Tax, Central Circle, Thrissur, is the first respondent, and the Tax Recovery Officer is the third respondent. The writ petition was filed before the High Court of Kerala seeking directions regarding the pending appeal and stay application.

What were the issues?

1. Whether the second 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 seeks a direction for the expeditious disposal of the stay application. No specific authorities or precedents were mentioned in the judgment. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the disposal of the stay application.

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.3598 of 2019 PETITIONER/S: DAVID RAJ C., AGED 53 YEARS, JACOB DAS, CHERUVATHOOR, NO. 21, SKYLINE HERITAGE, THRISSUR - 680 001. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AYAKAR BHAVAN, S.T. NAGAR, THRISSUR - 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) - IV, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI - 682 036. 3 THE TAX RECOVERY OFFICER, DEPARTMENT OF INCOME TAX, AYAKAR BHAVAN, S.T. NAGAR, THRISSUR - 680 001. 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.3598/2019 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.3598/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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