S.MOHANDAS vs. INCOME TAX OFFICER, WARD-2

WP(C)/13961/2014HC KeralaKLHC01059583201403 June 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN3 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a writ petition filed before the High Court of Kerala. It does not contain the judgment of any tribunal, including the Income Tax Appellate Tribunal (ITAT). Therefore, there is no decision, reasoning, ratio, or operative directions to report. The High Court's decision on the writ petition is not available in this text.

What were the facts?

The petitioner, S. Mohandas, filed a writ petition before the High Court of Kerala challenging an order or action by the Income Tax Officer, Ward-2, Kollam. The respondents include the Income Tax Officer, the Commissioner (Appeals), and the Recovery Officer. The assessment year(s) and the specific order or action under challenge are not explicitly detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon. The amount in dispute, if any, is not mentioned. The petition was filed on June 3, 2014.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee (petitioner) or the revenue (respondents). Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and any authorities, circulars, or precedents relied upon by either side cannot be determined from this excerpt.

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 TUESDAY, THE 3RD DAY OF JUNE 2014/13TH JYAISHTA, 1936 WP(C).No. 13961 of 2014 (U) ---------------------------- PETITIONER(S): ----------------- S.MOHANDAS, XXIII/1262, MAHESH BHAVAN, VADAKKEVILA P.O. KOLLAM - 691 001. BY ADV. SRI.K.V.GOPINATHAN NAIR RESPONDENT(S): ------------------ 1. INCOME TAX OFFICER, WARD-2 OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX KOLLAM RANGE, KOLLAM -691 001. 2. COMMISSIONER (APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM - 695 003. 3. THE RECOVERY OFFICER, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM - 695 003.

BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 13961 of 2014 (U) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------- EXHIBIT-P1-TRUE COPY OF THE ORDER OF THE IST RESPONDENT DATED 19/03/2013. EXHIBIT-P2-TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER DATED 23/05/2013. EXHIBIT-P3-TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL. EXHIBIT-P4-TRUE COPY OF THE NOTICE REGARDING RECOVERY PROCEEDINGS INITIATED BY THE THIRD RESPONDENT DATED 30/04/2014. RESPONDENT(S)' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE dlk

K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 13961 of 2014 ====================== Dated this the 3rd day of June, 2014 J U D G M E N T Ext.P1 is the assessment order passed against the petitioner for the year 2010-11. Against which, petitioner filed Ext. P2 appeal, which is accompanied by Ext.P3 stay petition before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. 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. Writ petition disposed of. Sd/-

K. VINOD CHANDRAN, JUDGE SB // True Copy //

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