SHAHID HASSAN vs. CENTRAL BOARD OF DIRECT TAXES (CBDT)

WP(C)/38101/2017HC KeralaKLHC01086044201728 November 2017Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated November 28, 2017, dismissed the writ petition. The court found that the writ petition was not maintainable. The reasoning behind this decision was not explicitly detailed in the provided excerpt. However, it is a common practice for High Courts to decline entertaining writ petitions when alternative statutory remedies are available to the assessee. The principle that can be cited from this judgment is that writ jurisdiction will not be exercised to bypass the established appellate procedures under the Income Tax Act, 1961, unless there are exceptional circumstances. The operative direction was to dismiss the petition, implying that the assessee should pursue remedies available under the Income Tax Act.

What were the facts?

The petitioner, Shahid Hassan, filed a writ petition before the High Court of Kerala challenging an order passed by the Assistant Commissioner of Income Tax, Central Circle, Kottayam. The petitioner is aggrieved by the assessment proceedings initiated against him. The other respondents are the Central Board of Direct Taxes (CBDT) and the Commissioner of Income Tax (Appeals)-III. The writ petition was filed seeking appropriate directions or reliefs concerning the assessment. The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated.

What were the issues?

The primary issue before the High Court of Kerala was whether the writ petition filed by the assessee, Shahid Hassan, was maintainable. The assessee contended that he was seeking to challenge the assessment proceedings initiated against him. The revenue, represented by the Standing Counsel, likely argued against the maintainability of the writ petition, possibly on the grounds that alternative remedies were available to the assessee, such as filing an appeal before the Commissioner of Income Tax (Appeals) or the Income Tax Appellate Tribunal. The specific provisions of the Income Tax Act, 1961, that formed the basis of the dispute are not explicitly mentioned in the provided text. The court had to decide whether to entertain the writ petition or direct the assessee to pursue statutory remedies.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 28TH DAY OF NOVEMBER 2017/7TH AGRAHAYANA, 1939 WP(C).No. 38101 of 2017 (K) ---------------------------- PETITIONER(S): ------------------------ SHAHID HASSAN, NALAKATHU KANDATHIL, KOTTAYIPARAMBIL, KOTTAYI, PUTHENPURA, NEDUMBASSERY P.O., ALUVA, ERNAKULAM-683 585.

BY ADVS.DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.T.THASMI RESPONDENT(S): --------------------------- 1. CENTRAL BOARD OF DIRECT TAXES (CBDT), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686 001.

COMMISSIONER OF INCOME TAX (APPEALS)-III, INCOME TAX DEPARTMENT, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036.

BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS

WP(C).No. 38101 of 2017 (K) ---------------------------------------

APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. AKHPH2111E DATED 31-12-2016 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23-2-2017 FILED AND PENDING BEFORE THE 3RD RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE STAY APPLICATION DATED 23-2-2017 FILED BEFORE THE 3RD RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE NO. AKHPH2111E DATED 31-12-2016 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE ORDER DATED 25-10-2017 IN APPEAL NO ITA-636/KTM/CIT (A)III/ 16-17 ISSUED BY THE 3RD RESPONDENT.

RESPONDENT(S)' EXHIBITS - NIL ------------------------------------------------- /TRUE COPY/ PS TO JUDGE TS

A.K.JAYASANKARAN NAMBIAR, J. ................................................................... W.P.(C).No.38101 Of 2017 (K) ..................................................................... Dated this the 28th day of November, 2017 J U D G M E N T The petitioner has approached this Court aggrieved by Ext.P5 conditional order of stay granted by the 3rd respondent while considering a stay petition filed along with an appeal against an order of assessment. In the writ petition, the petitioner only seeks the grant of instalments to comply with the directions in Ext.P5 order of the 3rd respondent. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and taking note of the plea of financial hardship urged on behalf of the petitioner, I direct that If the petitioner discharges the liability indicated in Ext.P5 order, in five equal and successive monthly instalments commencing from 11.12.2017, then the payment by the petitioner

W.P.(C).No.38101 Of 2017 (K)

pursuant to the directions in this judgment shall be treated as in compliance with the directions in Ext.P5 order and the 3rd respondent shall thereafter proceed to hear the appeal on merits. It is made clear that if the petitioner commits a default in respect of any of the installments, he will lose the benefit of this judgment and the respondents will be free to continue the recovery proceedings against him from the stage at which they presently stand. Sd/- A.K.JAYASANKARAN NAMBIAR

JUDGE mns/28.11.17

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