SHRI. KARUVALLI ALI THAJUDHEEN vs. THE INCOME TAX OFFICER

WP(C)/3288/2020HC KeralaKLHC01009272202006 February 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to consider the stay application (Ext.P3) filed in the appeal (Ext.P2) without undue delay, preferably within two months from the date of production of a certified copy of the judgment. Until orders are passed on the stay application, further coercive steps for the enforcement of the impugned order were to be kept in abeyance. The High Court did not decide the merits of the appeal or the stay petition itself, but ensured a procedural safeguard.

What were the facts?

The petitioner, Shri. Karuvalli Ali Tajudheen, filed an appeal (Ext.P2) and a stay petition (Ext.P3) against an assessment order (Ext.P1). The petitioner's primary grievance was that the assessing authority initiated coercive recovery proceedings for the disputed amounts while the stay petition was pending. The case was heard by the High Court of Kerala.

What were the issues?

1. Whether coercive recovery proceedings can be initiated during the pendency of a stay petition filed against an assessment order? (Question of law and fact). The petitioner argued that such actions are premature and prejudicial. The revenue did not present arguments as recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 06TH DAY OF FEBRUARY 2020 / 17TH MAGHA, 1947 WP(C).No.3288 OF 2020(I) PETITIONER: SHRI. KARUVALLI ALI THAJUDHEEN KARUVALLI, PERUMANI, VENGOLA P.O., ERNAKULAM-683556. BY ADVS. SRI.T.M.SREEDHARAN (SENIOR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-3, R.S.ROAD, ALUVA-683101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 28/243, “POORNIMA”, PANAMPILLY NAGAR, COCHIN-682036. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.3288/2020 2 ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.3288 of 2020 ---------------------------------------------- Dated this the 6th day of February, 2020 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P-3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. Heard Smt.Nisha John, learned counsel appearing for the petitioner and Sri. Christopher Abraham, learned Standing Counsel appearing for the respondents. 3. After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Ext.P-3 stay application filed in Ext.P-2 appeal and after affording reasonable opportunity of being heard to the petitioner through his authorised representative/ counsel, if any, shall pass orders on the stay application without much delay, preferably within a period of two months from the date of production of a certified copy of

W.P.(C)No.3288/2020 3 this judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. sd/- ALEXANDER THOMAS, JUDGE. acd

W.P.(C)No.3288/2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED ON 01.02.2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge acd

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