SURESH VELAYUDHAN vs. THE INCOME TAX OFFICER

WP(C)/12974/2014HC KeralaKLHC01058596201423 May 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Appellate Authority (2nd respondent) to dispose of the stay application (Ext.P3) within a period of one month from the date of the order. It was further directed that coercive proceedings against the petitioner be stayed until such orders are passed by the Appellate Authority. The order passed by the Appellate Authority on the stay application would then determine the matter thereafter. The petitioner was instructed to furnish a copy of the judgment and the writ petition to the 2nd respondent for compliance. No specific finding was made on the merits of the assessment or the appeal itself, as the writ petition was disposed of on procedural grounds concerning the stay application.

What were the facts?

The petitioner, Shri. Suresh Velayudhan, proprietor of M/s. Paramount Photographers, received an assessment order dated March 26, 2014, from the Income Tax Officer, Ward-1(3), Thiruvananthapuram, for the assessment year 2011-12. He filed an appeal on April 21, 2014, and a stay petition on April 22, 2014, before the Commissioner of Income Tax (Appeals). While these were pending, coercive proceedings were initiated against the petitioner. The petitioner also filed a rectification application on March 31, 2014, before the Income Tax Officer and a stay application on April 22, 2014, before the Income Tax Officer, the details of which are not elaborated in the judgment.

What were the issues?

1. Whether the Appellate Authority (2nd respondent) should be directed to dispose of the stay application (Ext.P3) filed by the petitioner within a stipulated time frame, and whether coercive proceedings should be stayed pending such disposal? (Question of procedure and interim relief). Assessee's Contention: The petitioner sought a direction for the expeditious disposal of the stay application and a stay on coercive proceedings, as these were initiated while the appeal and stay petition were pending before the Appellate Authority. Revenue's Contention: No specific arguments were recorded for the revenue in this writ petition. The judgment does not mention any contentions raised by the respondent revenue authorities.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 23RD DAY OF MAY 2014/2ND JYAISHTA, 1936 WP(C).NO. 12974 OF 2014 (V) --------------------------------------- PETITIONER: ------------------- SHRI. SURESH VELAYUDHAN, PROPRIETOR, M/S. PARAMOUNT PHOTOGRAPHERS, M.G. ROAD, THIRUVANANTHAPURAM.

BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE, ADVS. SRI.M.B.PRAJITH, SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENTS: ----------------------- 1. THE INCOME TAX OFFICER, WARD – 1 (3), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM – 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM – 695 003.

BY SRI.JOSE JOSEPH, S.C.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv.

W.P.(C).NO.12974/2014 – V: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: TRUE COPY OF THE ASSESSMENT ORDER DTD. 26/03/2014 ISSUED BY THE 1ST RESPONDENT. EXT.P.2: TRUE COPY OF THE APPEAL DTD. 21/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P.3: TRUE COPY OF THE STAY PETITION DTD. 22/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P.4: TRUE COPY OF THE RECTIFICATION APPLICATION DTD. 31/03/2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P.5: TRUE COPY OF THE APPLICATION FOR STAY DTD. 22/04/2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv.

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 12974 of 2014 - - - - - - - - - - - - - - - - Dated 23rd May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 is the assessment order passed against the petitioner for the year 2011-12, against which the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. Appeal and stay petition are pending consideration. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the Appellate Authority, the 2nd respondent herein, shall dispose of Ext.P3 stay application within a period of one month from today and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter.

WP(C).12974/14 2 3. Petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for compliance. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs

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