MATHEW JOSEPH vs. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/32050/2014HC KeralaKLHC01077668201401 December 2014Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to pass appropriate orders on the stay petition (Ext.P3) in accordance with law, as expeditiously as possible, within one month from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that coercive proceedings shall be kept in abeyance until such time as the stay petition is decided. The petitioner is to provide a copy of the judgment and the writ petition to the second respondent for further action. The Writ Petition is disposed of with these directions.

What were the facts?

The petitioner, Mathew Joseph, is aggrieved by the assessment order dated March 28, 2013, for the assessment year 2007-08, passed by the Deputy Commissioner of Income Tax, Central Circle, Kottayam (the first respondent). The petitioner has filed an appeal (Ext.P2) and a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals), Cochin (the second respondent), which are pending. The petitioner's grievance is that coercive steps are being taken by the respondents despite the pendency of these appellate proceedings. The writ petition seeks to intercept these coercive actions.

What were the issues?

1. Whether coercive steps can be taken by the revenue authorities while an appeal and stay petition are pending before the Commissioner of Income Tax (Appeals)? (Question of law and fact, concerning the procedural rights of the assessee). Assessee's Contention: The petitioner argues that coercive steps should not be pursued while their appeal and stay petition are pending before the appellate authority. The petitioner relies on the principle that appellate remedies should not be rendered infructuous by premature enforcement actions. Revenue's Contention: The judgment records that the learned Government Pleader was heard, but does not detail specific arguments made 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 P.R.RAMACHANDRA MENON MONDAY, THE 1ST DAY OF DECEMBER 2014/10TH AGRAHAYANA, 1936 WP(C).No. 32050 of 2014 (E) ---------------------------- PETITIONER: ------------------- MATHEW JOSEPH, THATHARAMVELI, BIJU NIVAS, MUMARANALLOR.P.O., KOTTAYAM - 686 016.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.SULEKHA 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 SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/

WP(C).No. 32050 of 2014 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2013 FOR THE YEAR 2007-08 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 mbr/

P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.C. No.32050 of 2014 --------------------------------------- Dated this the 1st day of December, 2014. JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the 1st respondent in respect of the assessment year 2007-2008, the petitioner has already preferred Ext.P2 appeal along with Ext.P3 petition for stay, which are pending consideration before the 2nd 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 are sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to 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 shall be kept in abeyance till such time.

W.P.C.No.32050 of 2014 2 Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the 2nd respondent, for further steps. The Writ Petition is disposed of.

P.R. RAMACHANDRA MENON, JUDGE sp

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