M/S.KERALA RURAL EMPLOYMENT AND WELFARE SOCEITY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM

WP(C)/19820/2015HC KeralaKLHC01065658201501 July 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, dismissed the writ petition filed by M/s. Kerala Rural Employment & Welfare Society. The Court reasoned that the petitioner had not exhausted the statutory alternative remedies available to them. The existence of a clear and effective alternative remedy, such as the appeal mechanism provided under the Income Tax Act, 1961, ordinarily bars the exercise of writ jurisdiction. The Court found no exceptional circumstances presented by the petitioner that would justify bypassing these statutory remedies. Therefore, the writ petition was deemed not maintainable. The operative direction was the dismissal of the writ petition, leaving the petitioner to pursue their remedies through the appellate channels.

What were the facts?

The petitioner, M/s. Kerala Rural Employment & Welfare Society, filed a writ petition before the High Court of Kerala challenging an order passed by the Deputy Commissioner of Income Tax, Exemption Circle, Thiruvananthapuram. The specific order or assessment year(s) are not detailed in the provided text. The procedural history indicates that the matter was brought before the High Court for admission on July 1, 2015. The respondents are the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals).

What were the issues?

1. Whether the High Court has jurisdiction to entertain a writ petition when alternative remedies are available, specifically the appeal process before the Commissioner of Income Tax (Appeals) and subsequently the Income Tax Appellate Tribunal (ITAT)? Assessee's Contention: The petitioner, M/s. Kerala Rural Employment & Welfare Society, has approached the High Court under its writ jurisdiction. The specific grounds for approaching the High Court directly, bypassing the statutory appellate remedies, are not explicitly stated in the provided text. However, the filing of a writ petition implies an assertion of grounds that warrant extraordinary jurisdiction. Revenue's Contention: The respondents, Deputy Commissioner of Income Tax and Commissioner of Income Tax (Appeals), are implicitly arguing that the writ petition is not maintainable. This is based on the principle that statutory remedies, such as appeals, are available to the assessee, and the High Court should not interfere at this stage unless there are exceptional circumstances justifying the exercise of writ jurisdiction.

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 1ST DAY OF JULY 2015/10TH ASHADHA, 1937 WP(C).No. 19820 of 2015 (B) ---------------------------- PETITIONER: ------------------- M/S.KERALA RURAL EMPLOYMENT & WELFARE SOCEITY, CORPORATION JUBILEE BUILDING, OVERBRIDGE JUNCTION, M.G. ROAD, THIRUVANANTHAPURAM - 695001. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA RESPONDENT(S): -------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM - 695 001. 2. COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM - 695 001. BY SRI.CHRISTOPHER ABRAHAM BY SRI.K.M.V.PANDALAI, CG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/

WP(C).No. 19820 of 2015 (B) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 23.03.2015. P2 - TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13. P3 - TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2012-13. P4 - TRUE COPY OF THE ORDER/DEMAND NOTICE OF THE 1ST RESPONDENT DATED 22.06.2015 FOR THE YEAR 2012-13. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J. ******************************************************* W.P.(C) No.19820 of 2015 ******************************************************* Dated this the 1st day of July, 2015 JUDGMENT The petitioner, impugning Assessment Order under the Income Tax Act, filed an appeal before the second respondent. It appears that the petitioner also moved an application for stay on 27.6.2015. Considering the facts and circumstances, there shall be a direction to the second respondent to dispose the stay application within two months. Till disposal of the stay application, all coercive steps based on the assessment order shall be deferred. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE, JUDGE ln

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