ANIYAN MATHEW vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

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WP(C)/5490/2019HC KeralaKLHC01014431201922 February 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay petitions within two months. Pending the disposal of these stay petitions, the recovery proceedings pursuant to the impugned orders in the appeals were ordered to be deferred. The writ petition was disposed of with these directions. The court did not decide on the merits of the appeals or the validity of the demand notices themselves, focusing solely on the procedural aspect of the stay petitions.

What were the facts?

The petitioner, Aniyan Mathew, filed a writ petition before the High Court of Kerala challenging demand notices (Exts.P4 and P5). As against these demands, the petitioner had filed appeals and stay petitions before the Commissioner of Income Tax (Appeals), the second respondent (Exts.P6 and P7, and Exts.P6(a) and P7(a) respectively). The Assistant Commissioner of Income Tax Circle 1(1) is the first respondent. The writ petition was filed seeking a direction for the disposal of the pending stay petitions.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending stay petitions filed by the petitioner? (Mixed question of law and fact, concerning procedural fairness and timely adjudication). Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of the stay petitions, implying a need for timely relief against the impugned demand orders. Revenue's Contention: No specific contention is recorded for the revenue in the judgment. The judgment does not mention any arguments presented by the revenue.

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 FRIDAY ,THE 22ND DAY OF FEBRUARY 2019 / 3RD PHALGUNA, 1940 WP(C).No. 5490 of 2019 PETITIONER/S: ANIYAN MATHEW AGED 62 YEARS S/O. M.V. MATHEW, MANGALATH HOUSE, CHEROOR, THRISSUR DISTRICT-680008. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) CIRCLE 1(1), RANGE-1, AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Wpc 5490/2019 JUDGMENT The petitioner, as against Exts.P4 and P5 demand, filed Exts.P6 and P7 appeals and Exts.P6(a) and P7(a) stay petitions before the second respondent. There shall be a direction to the second respondent to dispose the stay petitions within two months. Till then recovery pursuant to the impugned orders in the appeals shall be deferred. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE

wpc 5490/2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF JUDGMENT DATED 27.11.2018 IN WPC NO.38336/2018 PASSED BY THIS HON'BLE COURT. EXHIBIT P2 TRUE COPY OF LETTER DATED 5.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12. EXHIBIT P3 TRUE COPY OF LETTER DATED 5.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2012-13. EXHIBIT P4 TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12. EXHIBIT P5 TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12. EXHIBIT P6 TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST YEAR 2011-12 EXHIBIT P6 A TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 21.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST YEAR 2011-12 EXHIBIT P7 TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST YEAR 2012-13. EXHIBIT P7 A TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 21.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST YEAR 2012-13 RESPONDENTS' EXTS: NIL \\TRUE COPY// PS TO JUDGE ms

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