SREENI PARAMESWARAN vs. THE INCOME TAX OFFICER

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WP(C)/410/2019HC KeralaKLHC01001144201908 January 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
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What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to consider the stay application filed by the petitioner within a period of two months. This consideration is to be done after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The reasoning is based on the facts and circumstances of the case, aiming to provide interim relief pending the decision on the stay application. The operative direction is to consider the stay application expeditiously and to stay recovery proceedings in the interim. No issues were expressly left undecided.

What were the facts?

The petitioner, Sreeni Parameswaran, filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P1). As against this order, the petitioner had filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals) and a stay application (Ext.P3). The Income Tax Officer, Corporate Ward No-2(1), Range-2, Kochi, and the Commissioner of Income Tax (Appeals), Ernakulam, are the respondents. The Tax Recovery Officer is also a respondent. The assessment year(s) are not specified. The amount in dispute is not stated. The procedural history involves the filing of an appeal and a stay application before the appellate authority.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider the stay application filed by the petitioner within a specified period? (Question of procedure and administrative efficiency). Assessee's contention: The petitioner seeks a direction for the expeditious disposal of the stay application. No specific legal arguments are presented in the judgment regarding the merits of the stay application. Revenue's contention: The judgment does not record any specific contentions from the revenue regarding the direction to consider the stay application. The revenue was represented by counsel.

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 08TH DAY OF JANUARY 2019 / 18TH POUSHA, 1940 WP(C).No. 410 of 2019 PETITIONER: SREENI PARAMESWARAN AGED 41,S/O.PARAMESWARAN,VILLA NO.1,MYSTIC BELLS,NEAR KANIOYAMPUZHA BRIDGE,EROOR, ERNAKULAM-682306. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER CORPORATE WARD NO-2(1),RANGE-2,I.S.PRESS ROAD,KOCHI- 682018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682018. 3 THE TAX RECOVERY OFFICER, C.R.BUILDING,3RD FLOOR,(304),I.S.PRESS ROAD, KOCHI-18. BY SRI.JOSE JOSEPH, SC BY GOVERNMENT PLEADER SMT.M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 410 of 2019 -:2:- JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Exts.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. 2. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of accordingly. Sd/- A.MUHAMED MUSTAQUE JUDGE DST

WP(C).No. 410 of 2019 -:3:- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS:NIL //True copy// P.A.To Judge

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