JIMMY ZACHARIA, vs. THE INCOME TAX OFFICER,

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WP(C)/10611/2020HC KeralaKLHC01027457202029 May 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, without expressing any opinion on the merits of the matter, disposed of the writ petition by directing the respondent Income Tax Officer to take a decision on the petitioner's appeal (Ext.P2) and stay application (Ext.P3) in accordance with law. This decision was to be made after affording an opportunity of hearing to the petitioner, within a period of 30 days from the date of receipt of a copy of the order. The Court also ordered that recovery proceedings pursuant to the demand notice shall be kept in abeyance until the disposal of the interim application. It was clarified that the interim stay was only till the disposal of the interim application and not beyond.

What were the facts?

The petitioner, Jimmy Zacharia, filed a writ petition before the High Court of Kerala seeking a direction to dispose of an appeal (Ext.P2) and a stay application (Ext.P3) that he had preferred before the respondent, the Income Tax Officer, Non-Corp Ward-1(2), Kochi. The petitioner sought expeditious disposal of his pending appeal and stay application. The respondent authority had not yet decided on these applications.

What were the issues?

1. Whether the High Court should direct the respondent Income Tax Officer to dispose of the appeal and stay application filed by the petitioner? The petitioner contended that he had filed an appeal and a stay application before the respondent authority and sought a direction for their disposal. The judgment does not record any specific arguments made by the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 29TH DAY OF MAY 2020 / 8TH JYAISHTA, 1942 WP(C).No.10611 OF 2020(B) PETITIONER/S: JIMMY ZACHARIA 10A NORTH BLOCK, HEERA WATERS CHILAVANNOOR, KADAVANTHRA, KOCHI 682 020 BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: THE INCOME TAX OFFICER NON CORP WARD-1(2), 3RD FLOOR, C.R.BUILDING, I.S PRESS ROAD, KOCHI 682 018 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.10611 OF 2020(B) 2 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the respondent. 2. Heard the learned counsel for the parties. Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the respondent to take a decision on Ext.P2 appeal and stay application Ext.P3 in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of 30 days from the date of receipt of a copy of the order. Till such time, recovery proceedings pursuant to the demand notice shall be kept in abeyance. It is made clear that the interim stay is till the disposal of the interim application and not beyond. Sd/- AMIT RAWAL JUDGE Nak

WP(C).No.10611 OF 2020(B) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011-12 EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

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