M.RADHAKRISHNAN NAIR vs. INCOME TAX OFFICER

WP(C)/23573/2014HC KeralaKLHC01069194201403 September 20143 pages

AI SummaryDismissed

What did the High Court hold?

As the provided text is limited to the cause title and the listing of the case, there is no information regarding the Tribunal's decision, reasoning, ratio, or operative directions. The judgment does not record any findings or conclusions on any issues.

What were the facts?

The petitioner, M. Radhakrishnan Nair, filed a writ petition before the High Court of Kerala challenging an order. The respondents are the Income Tax Officer, Ward 2(3), Kochi, and the Commissioner of Income Tax (Appeals), Kochi. 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, beyond the fact that it has come up for admission before the High Court.

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 detail the arguments presented by the assessee or the revenue. Therefore, no questions of law or mixed law and fact can be framed, and no contentions or authorities relied upon by either party can be listed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 3RD DAY OF SEPTEMBER 2014/12TH BHADRA, 1936 WP(C).No. 23573 of 2014 (V) ---------------------------- PETITIONER(S): -------------------------- M.RADHAKRISHNAN NAIR, FLAT NO. 1 A 2, FOUR SQUARE MANOR, HOLY FAITH BUILDING, THRIKAKKARA, KOCHI-682021

BY ADVS.SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.NOBY THOMAS CYRIAC RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER, WARD 2(3), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018 2. COMMISSIONER OF INCOME TAX (APPEALS), SANJUAN TOWERS, OLD RAILWAY STATION ROAD, KOCHI- 682 018

BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX GP SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-09- 2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 23573 of 2014 APPENDIX EXHIBITS P1- TRUE COPY OF ASSESSMENT ORDER DATED 27.3.2014 PASSED BY R1 UNDER SECTION 143(3) P2- TRUE COPY OF APPEAL DATED 18.4.2014 FILED BY THE PETITIONER BEFORE R2 P3- TRUE COPY OF STAY PETITION DATED 18.4.2014 FILED BY THE PETITIONER BEFORE R2. //True Copy// P.A. To Judge

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 23573 of 2014 - - - - - - - - - - - - - - - - Dated 3rd September, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 is the assessment order passed by the 1st respondent under Section 143(3) of the Income Tax Act, 1961, against which the petitioner has filed Ext.P2 appeal along with Ext.P3 application for stay which are stated to be pending before the 2nd respondent. 2. In the above circumstances, it is deemed fit that the appellate authority, the 2nd respondent, be directed to dispose of Ext.P3 stay application within a period of one month from today. It is also directed that in the meanwhile, coercive proceedings pursuant to Ext.P1 shall be kept in abeyance and the orders passed on Ext.P3 shall determine the matter, thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN

Judge Mrcs

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