ASOKAN VASU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)

WP(C)/5331/2020HC KeralaKLHC01014529202025 February 2020Bench: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

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What did the High Court hold?

The High Court disposed of the writ petition with the following directions: (a) The second respondent (Commissioner of Income Tax Appeals) shall consider and pass orders on Ext.P2 appeal within three months from the date of receipt of a copy of this judgment. (b) Exts. P3 and P4 garnishee notices are stayed for three months or until the appeal is disposed of and a copy of the order is communicated to the petitioner, whichever is later. The court did not decide on the merits of the appeal or the validity of the notices, but rather facilitated the procedural progression of the appeal. The primary reasoning was to ensure the appeal is heard and decided promptly, while providing interim protection against recovery actions.

What were the facts?

The petitioner, Asokan Vasu, filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax Appeals (second respondent) to dispose of his appeal (Ext.P2) expeditiously. The petitioner also sought to quash certain notices (Ext.P1, Ext.P3, and Ext.P4) issued by the Income Tax Officer (TDS) (first respondent) concerning dues for the assessment year 2012-13 and to recall notices issued to banks. The petitioner later limited the prayer to seeking an expeditious disposal of the appeal. The respondents, represented by the Standing Counsel, did not oppose this limited prayer.

What were the issues?

1. Whether the High Court should issue a writ of certiorari to quash Ext.P1 order or a writ of mandamus to the second respondent to pass orders in Ext.P2 appeal. (Question of law and fact, concerning procedural fairness and administrative efficiency). 2. Whether the High Court should issue a writ of certiorari to quash Ext.P3 and P4 notices. (Question of law and fact, concerning the validity and legality of garnishee notices). 3. Whether the High Court should issue a writ of mandamus to the first respondent to call back notices issued to banks for dues of assessment year 2012-13. (Question of law and fact, concerning the recovery proceedings). Assessee's Contentions: The petitioner prayed for the above reliefs, later limiting the prayer to directing the second respondent to consider and dispose of Ext.P2 appeal expeditiously. Revenue's Contentions: The learned Standing Counsel for the respondents did not oppose the limited prayer for expeditious disposal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 25TH DAY OF FEBRUARY 2020 / 6TH PHALGUNA, 1941 WP(C).No.5331 OF 2020(N) PETITIONER: ASOKAN VASU PRATHIBAS, NAVAYIKULAM-695 603 BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE INCOME TAX OFFICER (TDS) WARD NO. I, THIRUVANANTHAPURAM - 695 003 2 THE COMMISSIONER OF INCOME TAX APPEALS, AAYAKAR BHAVAN, KOWADIAR, THIRUVANANTHAPURAM-695 003 BY SRI. JOS WINSON FOR SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5331 OF 2020(N) 2 JUDGMENT Dated this the 25th day of February 2020 Heard Adv. Sri. S.K.Devi for the petitioner and Sri. Jose Winson holding for Sri. Christopher Abraham, learned Standing Counsel takes notice for respondents. 2. The petitioner prays for the following reliefs:- "i) To issue a writ of certiorari to quash Ext.P1 order or to issue writ of mandamus to the second respondent to pass orders in Ext.P2 appeal. ii) To issue writ of certiorari to quash Ext.P3 and P4 notices. iii) issue a writ of mandamus to the first respondent to call back the notices issued to several other banks for the dues of the assessment year 2012-13 iv) To issue such other relief as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.” 3. The petitioner now limits the prayer to direct the second respondent to consider and dispose of Ext.P2 appeal expeditiously.

WP(C).No.5331 OF 2020(N) 3 4. Adv. Sri. S.K. Devi, appearing for the petitioner prays for expeditious consideration and disposal of Ext.P2 by the second respondent. 5. Sri. Jos Winson, learned Standing Counsel does not oppose the limited prayer. Hence, the writ petition stands disposed of by this judgment:- a) The second respondent considers and pass orders on Ext.P2 appeal within three months from the date of receipt of a copy of this judgment. b) Exts. P3 and P4 garnishee notices are stayed for three months or till the appeal is disposed of and copy of order is communicated to the petitioner whichever is later. SD/- S.V.BHATTI JUDGE DCS

WP(C).No.5331 OF 2020(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2012- 13 DATED 22.03.2016 EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 18.05.2017 EXHIBIT P3 TRUE COPY OF GARNISHEE NOTICE DATED 04.02.2020 EXHIBIT P4 TRUE COPY OF GARNISHEE NOTICE DATED 04.02.2020 EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 20.02.2020

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