VETTUVANTHODI ABDUL AZEEZ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/16504/2015HC KeralaKLHC01062344201503 June 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a High Court judgment (WP(C).No. 16504 of 2015) and does not contain the decision or findings of the Income Tax Appellate Tribunal (ITAT). Therefore, what the Tribunal decided, the reasoning, the ratio, and any operative directions are not available in this text. No issue was expressly left undecided as the Tribunal's decision is not recorded.

What were the facts?

The petitioner, Vettuvanthodi Abdul Azeez, filed a writ petition before the High Court of Kerala challenging an order. The respondents are the Assistant Commissioner of Income Tax, Circle 2(1), Kozhikode, and the Commissioner of Income Tax (Appeals), Kozhikode. The Union of India, represented by the Secretary to the Government, Ministry of Finance, is also a respondent. The specific assessment year(s) and the 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 upon.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee or the revenue. Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the authorities, circulars, or precedents relied upon by either side cannot be determined from this excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 3RD DAY OF JUNE 2015/13TH JYAISHTA, 1937 WP(C).No. 16504 of 2015 (K) ---------------------------- PETITIONER : ------------------ VETTUVANTHODI ABDUL AZEEZ, AGED 50 YEARS, SELMAC, MELEKUNATH PARAMB, CHERUVANNUR, BC ROAD, FEROKE, KOZHIKODE 673 631. BY ADV. SRI.RAJU K.MATHEWS RESPONDENTS : ---------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), KOZHIKODE. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE. 3. UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 001. BY SRI. CHRISTOPHER ABRAHAM, SC, BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp

WP(C).No. 16504 of 2015 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: COPY OF THE ASSESSMENT ORDER DATED 30.3.15 FOR THE ASSESSMENT YEAR 2012-2013. EXHIBIT P2: COPY OF THE DEMAND NOTICE DATED 30.3.15 UNDER SECTION 156 OF THE INCOME TAX ACT. EXHIBIT P3: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4: COPY OF THE STAY PETITION SUBMITTED BY THE PETITIONER ALONG WITH P3 BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp

A.MUHAMED MUSTAQUE, J. ------------------------------------ W.P.(C) No.16504 of 2015 ----------------------------------- Dated this the 3rd day of June, 2015 J U D G M E N T The petitioner has filed Ext.P3 appeal as against Ext.P1 assessment order for the year 2012-13 passed by the 1st respondent. The petitioner has also preferred Ext.P4 stay petition along with the appeal against the demand as per Ext.P2. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. Considering the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider the stay petition, after issuing notice to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till a final decision is taken as directed above, all the coercive proceedings pursuant to Exts.P1 and P2 shall be kept in abeyance.

Sd/- A.MUHAMED MUSTAQUE, JUDGE. AV

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