A.C.PREMANANDAN vs. CENTRAL BOARD OF DIRECT TAXES

WP(C)/9058/2018HC KeralaKLHC01040648201816 March 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

AI SummaryRemanded

What did the High Court hold?

As this is a High Court judgment on a writ petition and not an ITAT judgment, the 'held' section cannot reflect a decision by the Income Tax Appellate Tribunal. The provided text does not contain any findings or reasoning by the ITAT on any issues. Therefore, there is no decision by the Tribunal, no ratio decidendi, and no operative directions issued by the ITAT. Any issue expressly left undecided by the ITAT is also not recorded.

What were the facts?

The petitioner, A.C. Premanandan, filed a writ petition before the High Court of Kerala challenging an order passed by the Deputy Commissioner of Income Tax. The specific order and assessment year(s) are not detailed in the provided text. The petition also names the Central Board of Direct Taxes and the Commissioner of Income Tax (Appeals) as respondents. The matter came up for admission before the High Court on March 16, 2018. The judgment does not specify the amount in dispute or provide details of the procedural history leading to the writ petition.

What were the issues?

The provided text is a High Court judgment, not an ITAT judgment, and therefore, it does not present issues framed for the Tribunal's decision or arguments made by the assessee and revenue before the ITAT. The document is a writ petition filed before the High Court, and the issues would pertain to the grounds raised in the writ petition, which are not elaborated in this excerpt. Consequently, there are no specific questions of law or mixed law and fact that the Tribunal had to decide, nor are there any contentions from the assessee or the revenue recorded in the context of an ITAT appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 16TH DAY OF MARCH 2018 / 25TH PHALGUNA, 1939 WP(C).No. 9058 of 2018 WRIT PETITIONER : A.C.PREMANANDAN ALUNGAL HOUSE, MANATHALA, CHAVAKKAD, THRISSUR-680506. BY ADVS.DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.T.THASMI RESPONDENTS : 1. CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001. 2. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AYAKAR BHAVAN, DEPARTMENT OF INCOME TAX, THRISSUR, PIN-680001. 3. COMMISSIONER OF INCOME TAX (APPEALS)-4 INCOME TAX DEPARTMENT, POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI-682036. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SRI.CHRISTOPHER ABRAHAM, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/-

WP(C).No. 9058 of 2018 (F) APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. ALNPP3359H FOR THE YEAR 2009-10 DATED 20-11-2017 EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER NO. ALNPP3359H FOR THE YEAR 2013-14 DATED 20-11-2017 EXHIBIT P1B TRUE COPY OF THE ASSESSMENT ORDER NO. ALNPP3359H FOR THE YEAR 2014-15 DATED 20-11-2017 EXHIBIT P1C TRUE COPY OF THE ASSESSMENT ORDER NO. ALNPP3359H FOR THE YEAR 2015-16 DATED 20-11-2017 EXHIBIT P2 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2009-10 DATED 13-1-2018 FILED BEFORE THE 3RD EXHIBIT P2A TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2013-14 DATED 13-1-2018 FILED BEFORE THE 3RD EXHIBIT P2B TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2014-15 DATED 13-1-2018 FILED BEFORE THE 3RD EXHIBIT P2C TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2015-16 DATED 13-1-2018 FILED BEFORE THE 3RD EXHIBIT P3 TRUE COPY OF THE COMMON STAY APPLICATION DATED 6-3-2018 FOR THE ASSESSMENT YEARS 2009-10,2013-14,2014-15 AND 2015-16 IS FILED AND PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE NO ALNPP3359H FOR THE ASSESSMENT YEAR 2009-10 DATED 20-11-2017 EXHIBIT P4A TRUE COPY OF THE DEMAND NOTICE NO ALNPP3359H FOR THE ASSESSMENT YEAR 2013-14 DATED 20-11-2017

WP(C).No. 9058 of 2018 (F) EXHIBIT P4B TRUE COPY OF THE DEMAND NOTICE NO ALNPP3359H FOR THE ASSESSMENT YEAR 2014-15 DATED 20-11-2017 EXHIBIT P4C TRUE COPY OF THE DEMAND NOTICE NO ALNPP3359H FOR THE ASSESSMENT YEAR 2015-16 DATED 20-11-2017 RESPONDENTS' EXHIBITS : NIL // TRUE COPY //

P.A.TO JUDGE DSV/-

P.B.SURESH KUMAR, J. ================== W.P.(C.) No.9058 of 2018 ---------------------------------------------- Dated this the 16th day of March, 2018 JUDGMENT Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the second respondent. Aggrieved by Ext.P1 series assessment orders, the petitioner preferred Ext.P2 series appeals before the third respondent. Ext.P3 is the common application for stay preferred by the petitioner in Ext.P2 series appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the third respondent in passing orders on Ext.P3 common application for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Ext.P1 series orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the

W.P.(C.) No. 9058/2018

case, I deem it appropriate to dispose of the writ petition directing the third respondent to take a decision on Ext.P3 common application for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on Ext.P3 common application for stay, further proceedings for realisation of the amounts covered by Ext.P1 series assessment orders shall be deferred.

Sd/- P.B. SURESH KUMAR, JUDGE sd

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