JIBY MATHEW vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE

WP(C)/32116/2014HC KeralaKLHC01077734201401 December 2014Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated December 1, 2014, disposed of the writ petition. The judgment does not record any specific findings on the merits of the petitioner's case or the grounds for the dismissal of their appeal by the CIT(A). The operative direction was to dispose of the writ petition, implying a procedural outcome rather than a decision on the substantive issues raised. No specific relief was granted to the petitioner, nor were any issues left undecided. The reasoning behind the disposal is not detailed in the provided excerpt.

What were the facts?

The petitioner, Jiby Mathew, is challenging an order passed by the Deputy Commissioner of Income Tax, Central Circle, Kottayam. The petitioner had filed an appeal before the Commissioner of Income Tax (Appeals), Cochin, which was dismissed. The petitioner is seeking intervention from the High Court of Kerala through a writ petition. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the petitioner's appeal before the CIT(A) was dismissed, leading to the present writ petition.

What were the issues?

1. Whether the dismissal of the petitioner's appeal by the Commissioner of Income Tax (Appeals) was legally sustainable, considering the facts and circumstances of the case? (Question of law and fact, concerning the appellate authority's powers and discretion). Assessee's Contention: The petitioner implicitly argues that the dismissal of their appeal by the CIT(A) was erroneous and that the High Court should intervene. Specific grounds for this argument or reliance on any authorities are not detailed in the provided text. Revenue's Contention: The respondent, represented by the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals), is defending the order of dismissal. The specific arguments or legal provisions relied upon by the revenue are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST DAY OF DECEMBER 2014/10TH AGRAHAYANA, 1936 WP(C).No. 32116 of 2014 (L) ------------------------------------------ PETITIONER(S) : ------------------------- JIBY MATHEW, AGED 36 YEARS, THATHARAMVELI, BIJU NIVAS, KUMARANALLOR P.O., KOTTAYAM - 686 016. BY ADVS.SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMTSULEKHA BEEVI C.S. SMT.ROSIE ATHULYA JOSEPH SMT.SOUMYA PRAKASH RESPONDENT(S) : ---------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), COCHIN, ERNAKULAM - 682 018. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 32116 of 2014 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 28/03/2013 FOR THE YEAR 2007 - 2008 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE A.Y 2007 - 2008. EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE A.Y.2007 - 2008. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd.

P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 32116 of 2014 -------------------------------------------- Dated this the 1st day of December, 2014 JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the first respondent under the relevant provisions of the Income Tax Act, 1961, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is sought to be intercepted by this Court.

Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings, if any, shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. kp/-

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