ARUN KUMAR D. vs. INCOME TAX OFFICER

WP(C)/23388/2015HC KeralaKLHC01069226201504 August 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The provided text does not contain any findings or decisions made by the Tribunal. It is a writ petition filed before the High Court of Kerala, and the text only indicates that the matter was listed for admission on August 4, 2015. There is no record of any adjudication, reasoning, or operative directions issued by the court. Consequently, no principle can be extracted as the ratio decidendi, and no issue was expressly left undecided as no decision was rendered.

What were the facts?

The petitioner, Sri. Arun Kumar D., filed a writ petition before the High Court of Kerala challenging an order or action by the Income Tax Officer, Non-Corporate, Ward 1(1), Kochi, and the Commissioner of Income Tax (Appeals), Ernakulam. The specific assessment year(s) and the nature of the order or action are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon. The petition is presented by the petitioner through his advocates.

What were the issues?

The provided text does not contain the specific questions the Tribunal had to decide, nor does it record the arguments presented by the assessee (petitioner) or the revenue (respondents). Therefore, it is not possible to identify the issues, the provisions of law they turn on, or the authorities, circulars, or precedents relied upon by either side. The judgment is silent on these aspects.

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 TUESDAY, THE 4TH DAY OF AUGUST 2015/13TH SRAVANA, 1937 WP(C).No. 23388 of 2015 (W) ---------------------------- PETITIONER : --------------------- SRI. ARUN KUMAR D., 28/3323, KRISHNAKRIPA, CHERUPARAMBATH CROSS ROAD KADAVANTHARA, ERNAKULAM - 682 020. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA SMT. SOUMYA PRAKASH RESPONDENTS : ------------------------- 1. INCOME TAX OFFICER NON-CORPORATE, WARD 1(1), KOCHI - 682 018. 2. COMMISSIONER OF INCOME TAX (APPEALS) ERNAKULAM - 682 018. R1 & R2 BY ADV. SRI. K.M.V. PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/-

WP(C).No. 23388 of 2015 (W) ----------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 16.03.2015 FOR THE A.Y (2012-13) ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2. TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3. TRUE COPY OF THE ORDER DATED 17.07.2015 PASSED BY FIRST RESPONDENT. EXHIBIT P4. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL ---------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn

A.MUHAMED MUSTAQUE, J. ***************************************************************************** W.P.(C) No.23388 of 2015 ****************************************************************************** Dated this the 4th day of August, 2015 JUDGMENT The petitioner, impugning Ext.P1 Assessment Order, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P4 stay application. 2. Considering the facts and circumstances, there shall be a direction to the second respondent to consider the stay application within a period of three months after issuing notice to the petitioner. Till the disposal of the stay application, all recovery proceedings based on the Assessment Order shall be kept in abeyance. The petitioner shall produce a copy of this judgment along with the writ petition before the Appellate Authority. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE, JUDGE ln

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