T.MOIDEEN KUNHI vs. INCOME TAX OFFICER

WP(C)/20883/2015HC KeralaKLHC01066721201510 July 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the 2nd respondent (Commissioner of Income Tax (Appeals)) to consider the stay petitions filed by the petitioner after issuing notice to the petitioner. This consideration was to be completed within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the court ordered that all coercive proceedings pursuant to Exhibit P5 (a letter from the 1st respondent) shall be kept in abeyance until a final decision is taken on the stay petitions. The petitioner was directed to furnish a copy of the judgment and the writ petition to the 2nd respondent for further action. The court did not decide on the substantive issues of the assessment orders.

What were the facts?

The petitioner, T. Moideen Kunhi, proprietor of Anaswara Silks, filed a writ petition challenging assessment orders for Assessment Years (AY) 2011-12 and 2012-13, passed by the Income Tax Officer (1st respondent). The petitioner had filed appeals before the Commissioner of Income Tax (Appeals) (2nd respondent) along with stay petitions. The assessment orders were dated March 24, 2015, and the appeals and stay petitions were filed on March 30, 2015. The petitioner also referred to a letter dated June 18, 2015, issued by the 1st respondent. The writ petition sought directions regarding the pending appeals and stay petitions.

What were the issues?

The primary issue before the High Court was whether to direct the Commissioner of Income Tax (Appeals) to expedite the decision on the stay petitions filed by the petitioner. The petitioner contended that they had filed appeals and stay petitions against the assessment orders and sought a direction for the expeditious disposal of these petitions. The revenue did not present any specific arguments against this procedural direction. The court was not asked to decide on the merits of the assessment orders themselves, but rather on the procedural aspect of the pending appeals and stay applications.

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 FRIDAY, THE 10TH DAY OF JULY 2015/19TH ASHADHA, 1937 WP(C).No. 20883 of 2015 (I) ------------------------------------------ PETITIONER(S): -------------------------- T.MOIDEEN KUNHI, PROPRIETOR, ANASWARA SILKS, NEAR BUS STAND, KANHANGAD, KASARAGODE- 671 121.

BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S) : ---------------------------- 1. INCOME TAX OFFICER, WARD-1, INCOME TAX DEPARTMENT, KASARAGODE- 671 121. 2. COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE- 673 001.

BY ADV. SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 20883 of 2015 (I) ------------------------------------------ APPENDIX

PETITIONER(S)' EXHIBITS : ---------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY 2011-2012 (INCOME TAX) DATED 24.03.2015. EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY 2012-2013 (INCOME TAX) DATED 24.03.2015. EXHIBIT P3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2011-2012 (INCOME TAX) DATED 30.03.2015. EXHIBIT P3(A): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2011-12 (INCOME TAX) DATED 30.03.2015. EXHIBIT P4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2012-13 (INCOME TAX)

DATED 30.03.2015. EXHIBIT P4(A): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2012-13 (INCOME TAX) DATED 30.03.2015. EXHIBIT P5: TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT DATED 18.06.2015. RESPONDENT(S)' EXHIBITS : ------------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd.

A. MUHAMED MUSTAQUE, J. -------------------------------------------- W.P(C). No. 20883 of 2015 ------------------------------------------- Dated this the 10th day of July, 2015 J U D G M E N T The petitioner has filed this writ petition challenging Exts.P1 & P2 assessment orders for the years 2011-12 & 2012-13 passed by the 1st respondent. The petitioner has preferred Exts.P3 & P4 appeals along with Exts.P3(a) & P4(a) petitions for stay against the said order. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. 3. Considering the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider the petitions for stay, after issuing notice to the petitioner, within a period of three 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 Ext.P5 shall be kept in abeyance. Petitioner shall produce a copy of this judgment along with a copy of this with petition before the 2nd respondent for further steps. Sd/- A. MUHAMED MUSTAQUE, JUDGE. Pn

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