SHAHID HASSAN vs. CENTRAL BOARD OF DIRECT TAXES

WP(C)/27892/2017HC KeralaKLHC01075839201723 August 20174 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt of a High Court judgment and does not contain the Tribunal's decision, reasoning, or ratio decidendi. It is the initial part of the judgment, indicating the parties and the filing of the writ petition. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, or the operative directions. No issue was expressly left undecided as the adjudication part is missing.

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 assessment year(s) are not explicitly stated in the provided text. The procedural history indicates that the petitioner is aggrieved by an action of the revenue. The petition was filed under Article 226 of the Constitution of India, seeking appropriate directions. The respondents are the Central Board of Direct Taxes (CBDT), the Assistant Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals). The amount in dispute is not mentioned. The judgment was delivered on August 23, 2017.

What were the issues?

The provided text is an excerpt of a High Court judgment and does not contain the specific issues that the Tribunal had to decide, nor the arguments presented by the assessee and the revenue. It is a writ petition filed by the assessee, but the grounds for the writ petition and the specific legal questions are not detailed. Therefore, it is not possible to frame the issues as questions of law or mixed law and fact, nor to attribute arguments or reliance on authorities to either side. The judgment does not record any arguments or specific issues for adjudication.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 23RD DAY OF AUGUST 2017/1ST BHADRA, 1939 WP(C).No. 27892 of 2017 (J) 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 SMT.NEENA ARIMBOOR SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.T.THASMI RESPONDENT(S)/RESPONDENTS:-: 1. CENTRAL BOARD OF DIRECT TAXES(CBDT), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.

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

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

BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: nkr

WP(C).No. 27892 of 2017 (J) APPENDIX PETITIONER(S)' EXHIBITS: ----------------------- EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P2. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.02.2017 FILED AND PENDING BEFORE THE 3RD RESPONDENT.

EXHIBIT P3. TRUE COPY OF THE STAY APPLICATION DATED 23.02.2017 FILED BEFORE THE 3RD RESPONDENT.

EXHIBIT P4. TRUE COPY OF THE DEMAND NOTICE NO.AKHPH2111E DATED 31.12.2016 ISSUED BY THE 2ND RESPONDENT.

RESPONDENT(S)' EXHIBITS:NIL ----------------------- /TRUE COPY/ P.A.TO JUDGE nkr

K. VINOD CHANDRAN, J. ===================== W.P.(C) No.27892 of 2017 - J =========================== Dated this the 23rd day of August, 2017 Judgment Ext.P1 is the assessment order passed against the petitioner for the assessment year 2014-15. Against which, the petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before the 3rd respondent. Appeal and stay petition are pending before the 3rd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 3rd respondent herein, consider and dispose of Ext.P3 stay application within a period of two months from the date of receipt of a certified copy of this judgment and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter.

W.P.(C)No.27892/2017 2 The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the appellate authority, whose orders shall determine the further steps thereafter. Sd/-

K . VINOD CHANDRAN, JUDGE SB/23/08/2017 // true copy // P.A to Judge

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