K.N.BAIJU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/4474/2018HC KeralaKLHC01036064201809 February 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its order dated February 9, 2018, did not decide the merits of the case. Instead, the Court disposed of the writ petition by directing the petitioner to approach the Commissioner of Income Tax (Appeals) for appropriate relief. The Court noted that the petitioner had already filed an appeal before the Commissioner of Income Tax (Appeals) and that the recovery proceedings were initiated during the pendency of this appeal. The Court's reasoning was that the appellate authority is the appropriate forum to address grievances related to recovery proceedings when an appeal is pending. Therefore, the High Court did not make any finding on the legality of the recovery proceedings themselves. The operative direction was to permit the petitioner to seek a stay of recovery from the Commissioner of Income Tax (Appeals).

What were the facts?

The petitioner, K.N. Baiju, has filed a writ petition before the High Court of Kerala challenging the actions of the respondents, which include the Assistant Commissioner of Income Tax, the Commissioner of Income Tax (Appeals)-1, and the Tax Recovery Officer. The petitioner is aggrieved by the proceedings initiated for recovery of tax. The specific assessment year(s) and the exact amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the petitioner is seeking intervention from the High Court through a writ petition. The respondents are represented by the Standing Counsel for Income Tax.

What were the issues?

1. Whether the recovery proceedings initiated by the respondents are legally sustainable, considering the stage of the appeal or any other relevant procedural aspect? (Question of law and fact, concerning the Income Tax Act, 1961). Assessee's Contention: The petitioner implicitly argues that the recovery proceedings are premature or otherwise unjustified, prompting the filing of this writ petition. Specific precedents or authorities relied upon by the assessee are not recorded. Revenue's Contention: The revenue, represented by its Standing Counsel, would likely contend that the recovery proceedings are in accordance with the law and the stage of the assessment or appeal. Specific authorities or provisions relied upon by the revenue are not recorded.

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 9TH DAY OF FEBRUARY 2018 / 20TH MAGHA, 1939 WP(C).No. 4474 of 2018 PETITIONER K.N.BAIJU KURUPPENKUNNEL HOUSE, THAVALAKUZHY, ETTUMANOOR, KOTTAYAM - 686 631. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1 POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 3. THE TAX RECOVERY OFFICER CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM - 686 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 4474 of 2018 (H) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED EXHIBIT P1(a) TRUE COPY OF THE ASSESSMENT ORDER DATED EXHIBIT P1(b) TRUE COPY OF THE ASSESSMENT ORDER DATED EXHIBIT P1(c) TRUE COPY OF THE ASSESSMENT ORDER DATED EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM ALONG EXHIBIT P2(a) TRUE COPY OF THE APPEAL MEMORANDUM ALONG EXHIBIT P2(b) TRUE COPY OF THE APPEAL MEMORANDUM ALONG EXHIBIT P2(c) TRUE COPY OF THE APPEAL MEMORANDUM ALONG EXHIBIT P3 TRUE COPY OF STAY PETITION SUBMITTED BY THE EXHIBIT P3(a) TRUE COPY OF STAY PETITION SUBMITTED BY THE EXHIBIT P3(b) TRUE COPY OF STAY PETITION SUBMITTED BY THE EXHIBIT P3(c) TRUE COPY OF STAY PETITION SUBMITTED BY THE RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr

P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.4474 of 2018 --------------------------------------------------------------- Dated this the 9th day of February, 2018 J U D G M E N T

Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Ext.P1 series are the assessment orders of the petitioner under Section 143(3) of the Act for the years 2008-09, 2010-11 and 2011-12. Challenging Exts.P1 series assessment orders, petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P3 series are the applications 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 second respondent in passing orders on Ext.P3 series applications for stay preferred by the petitioner. The petitioner, therefore,

W.P.(c).No.4474 of 2018 : 2 : 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 case, the writ petition is disposed of directing the second respondent to take a decision on Ext.P3 series applications for stay preferred by the petitioner in Ext.P2 series appeals, within two months from the date of receipt of a copy of this judgment. Needless to say that until orders are passed as directed above, further proceedings for realization of the amounts covered by Exts.P1 series assessment orders shall be deferred.

P.B.SURESH KUMAR

JUDGE rsr

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