SAKKEER HUSSAIN CHOLAYIL vs. THE ASSESSING OFFICER

WP(C)/9872/2018HC KeralaKLHC01041462201822 March 20185 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from the cause list of the High Court of Kerala and does not contain the judgment itself. Therefore, it is not possible to ascertain what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. The operative directions, if any, and any issues left undecided are also not available. The judgment does not record any findings or conclusions on the merits of the case.

What were the facts?

The petitioner, Sakkeer Hussain Cholayil, filed a writ petition before the High Court of Kerala challenging an order or action by the revenue authorities. The respondents are the Assessing Officer, the Commissioner of Income Tax (Appeals), and the Principal Commissioner of Income Tax. The specific assessment year(s) and the nature of the order or action under challenge, as well as the amount in dispute, are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The High Court of Kerala was presented with a writ petition (Civil) filed by Sakkeer Hussain Cholayil against the Assessing Officer, the Commissioner of Income Tax (Appeals), and the Principal Commissioner of Income Tax. The core issue revolves around the challenge to an order or action by the revenue authorities. The specific questions of law or mixed law and fact that the Tribunal had to decide are not detailed in the provided text. Similarly, the contentions of the assessee and the revenue, including any reliance on authorities, circulars, or precedents, are not recorded. The judgment does not specify the provisions of the Income Tax Act that form the basis of the dispute.

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 THURSDAY, THE 22ND DAY OF MARCH 2018 / 1ST CHAITHRA, 1940 WP(C).No. 9872 of 2018 ------------------- PETITIONER(S) SAKKEER HUSSAIN CHOLAYIL "THE GREENS", PERAMANGALAM, THRISSUR -680 545. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SMT.MARY JOSSY SRI.ACHYUT K.PADMARAJ RESPONDENT(S): 1. THE ASSESSING OFFICER DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THRISSUR -680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) ERNAKULAM - 682 018. 3. THE PRINCIPLE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI - 682 018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DXY

WP(C).No. 9872 of 2018 (H)

APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2010-11 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2011-12 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2012-13 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2013-14 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2014-15 EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2015-16 EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2016-17 EXHIBIT P8 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2010-11 EXHIBIT P9 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2011-12 EXHIBIT P10 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2012-13 EXHIBIT P11 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2013-14 EXHIBIT P12 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2014-15 EXHIBIT P13 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2015-16 EXHIBIT P14 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2016-17 EXHIBIT P15 TRUE COPY OF STAY PETITION FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2010-11 TO 2016-17

WP(C).No. 9872 of 2018 (H) EXHIBIT P16 TRUE COPY OF ORDER DATED 22.2.2018 ISSUED BY THE 3RD RESPONDENT RESPONDENT(S)'EXHIBITS: NIL \\TRUE COPY\\ PA TO JUDGE DXY

A. MUHAMED MUSTAQUE, J ------------------------------------------- W.P.(C)No. 9872 of 2018 ------------------------------------------------------ Dated this the 22nd day of March, 2018 J U D G M E N T The petitioner, impugning an order passed, based on a search assessment, approached the 2nd respondent in appeal. In fact, the petitioner also moved a stay application before the assessing authority. The assessing authority granted stay on condition of payment of 10% of the demand. The petitioner challenges this order in this writ petition. 2. The petitioner seeks a direction to the appellate authority to dispose the stay application and to suspend the entire proceedings of recovery, till disposal of the stay application. This court finds no infirmity in the order now passed by the assessing authority. No doubt, the appellate authority need not be influenced by such an order passed, while considering the stay application. 3. Taking note of the above fact, this Court is of the view

W.P.(C)No. 9872 of 2018 ..2.. that the petitioner shall appear before the 2nd respondent at 11 a.m on 26.03.2018. The appellate authority may pass appropriate orders on the stay application, after hearing the petitioner on that day. The Writ Petition is disposed of accordingly. Sd/-

A. MUHAMED MUSTAQUE, JUDGE \\True Copy\\ PA to Judge Dxy

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