BIJUMON THOMAS vs. ASST. COMMISSIONER OF INCOME TAX

PDF · subscribers
WP(C)/4532/2018HC KeralaKLHC01036122201809 February 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages
AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a writ petition filed before the High Court of Kerala and does not contain the judgment of any Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning behind its decision, or the operative directions. No issues were decided on merits in this excerpt.

What were the facts?

The petitioner, Bijuomon Thomas, filed a writ petition before the High Court of Kerala challenging an order or action by the Assistant Commissioner of Income Tax. The respondents include the Assistant Commissioner of Income Tax, the Commissioner of Income Tax (Appeals)-I, and the Tax Recovery Officer. 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 provided text does not contain the specific questions the Tribunal had to decide, nor does it detail the arguments presented by the assessee or the revenue. Therefore, it is not possible to identify the issues, the relevant provisions of the Income Tax Act, or the authorities, circulars, or precedents relied upon by either side.

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. 4532 of 2018 PETITIONER BIJUMON THOMAS, ITHITHARA HOUSE, OLD M. C. ROAD, ETTUMANOOR P.O., KOTTAYAM DISTRICT-686631. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. 3. THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM -686001. 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. 4532 of 2018 (N) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERS DATED 2006-07. EXHIBIT P1(a) TRUE COPY OF THE ASSESSMENT ORDER DATED 2007-08. EXHIBIT P1(b) TRUE COPY OF THE ASSESSMENT ORDER DATED 2008-09. EXHIBIT P1(c) TRUE COPY OF THE ASSESSMENT ORDER DATED 2009-10. EXHIBIT P1(d) TRUE COPY OF THE ASSESSMENT ORDER DATED 2010-11. EXHIBIT P1(e) TRUE COPY OF THE ASSESSMENT ORDER DATED 2011-12. EXHIBIT P1(f) TRUE COPY OF THE ASSESSMENT ORDER DATED 2012-13. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM ALONG RESPONDENT BY THE PETITIONER FOR THE AY 2006-2007. EXHIBIT P2(a) TRUE COPY OF THE APPEAL MEMORANDUM ALONG RESPONDENT BY THE PETITIONER FOR THE AY 2007-08. EXHIBIT P2(b) TRUE COPY OF THE APPEAL MEMORANDUM ALONG RESPONDENT BY THE PETITIONER FOR THE AY 2008-09. EXHIBIT P2(c) TRUE COPY OF THE APPEAL MEMORANDUM ALONG RESPONDENT BY THE PETITIONER FOR THE AY 2009-10. EXHIBIT P2(d) TRUE COPY OF THE APPEAL MEMORANDUM ALONG RESPONDENT BY THE PETITIONER FOR THE AY 2010-11. EXHIBIT P2(e) TRUE COPY OF THE APPEAL MEMORANDUM ALONG RESPONDENT BY THE PETITIONER FOR THE AY 2011-12.

EXHIBIT P2(f) TRUE COPY OF THE APPEAL MEMORANDUM ALONG RESPONDENT BY THE PETITIONER FOR THE AY 2012-13. EXHIBIT P3 TRUE COPY OF STAY PETITION SUBMITTED BY THE 2006-07. EXHIBIT P3(a) TRUE COPY OF STAY PETITION SUBMITTED BY THE 2007-08. EXHIBIT P3(b) TRUE COPY OF STAY PETITION SUBMITTED BY THE 2008-09. EXHIBIT P3(c) TRUE COPY OF STAY PETITION SUBMITTED BY THE 2009-10. EXHIBIT P3(d) TRUE COPY OF STAY PETITION SUBMITTED BY THE 2010-11. EXHIBIT P3(e) TRUE COPY OF STAY PETITION SUBMITTED BY THE 2011-12. EXHIBIT P3(f) TRUE COPY OF STAY PETITION SUBMITTED BY THE 2012-13. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr

P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.4532 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. The self assessments made by the petitioner for the assessment years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13 have been revised by the first respondent in terms of Ext.P1 series orders under Section 143(3) of the Act. Challenging Exts.P1 series orders, the 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

W.P.(c).No.4532 of 2018 : 2 : in passing orders on Ext.P3 series applications for stay. 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 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

Latest GST High Court judgments

Search GST case law →