G.RAGHAVAN vs. ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)

WP(C)/14900/2014HC KeralaKLHC01060522201412 June 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority, the 3rd respondent (Commissioner of Income Tax (Appeals) (International Taxation), Chennai), to dispose of the stay application (Ext.P3) within a period of two months from the date of the judgment (June 12, 2014). Furthermore, the Court ordered that no coercive proceedings shall be taken against the petitioner until such orders are passed by the appellate authority. The order passed by the appellate authority on the stay application will determine the matter thereafter. The petitioner was directed to furnish a copy of the judgment to the 3rd respondent for compliance. No specific finding was made on the merits of the appeal itself, as the focus was on the procedural aspect of the stay application.

What were the facts?

The petitioner, G. Raghavan, received an assessment order dated March 30, 2014, for the assessment year 2010-11 from the Assistant Director of Income Tax (International Taxation), Thiruvananthapuram (1st respondent). The petitioner filed an appeal (Ext.P2) along with a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals), Thiruvananthapuram (2nd respondent), which was forwarded to the Commissioner of Income Tax (Appeals) (International Taxation), Chennai (3rd respondent). While the appeal and stay petition were pending, the 1st respondent directed the petitioner to pay the demanded amounts in installments and threatened coercive proceedings, as evidenced by Ext.P5. This led to the filing of the present writ petition.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending disposal of his appeal and stay application before the appellate authority? (Question of law and fact, concerning the powers of the appellate authority and the principles of natural justice). Assessee's Contention: The petitioner argued that coercive proceedings should not be initiated while his appeal and stay application are pending before the appellate authority, especially when the assessment order itself is under challenge. The petitioner sought a direction for the speedy disposal of the stay application. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioner. The revenue was represented by counsel, but their arguments are not detailed 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 K.VINOD CHANDRAN THURSDAY, THE 12TH DAY OF JUNE 2014/22ND JYAISHTA, 1936 WP(C).No. 14900 of 2014 (J) ---------------------------- PETITIONER(S): -------------- G.RAGHAVAN, "RAGAMAS", 3/2748, KRA-59A, FATHIMA COLONY, PATTOM, TRIVANDRUM. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENT(S): --------------

ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION),

THIRUVANANTHAPURAM-695 001. 2. COMMISSIONER OF INCOME TAX (APPEALS),

THIRUVANANTHAPURAM-695001. 3. COMMISSIONER OF INCOME TAX (APPEALS),

(INTERNATIONAL TAXATION),

CHENNAI-600 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rvs/

WP(C).No. 14900 of 2014 (J)

APPENDIX PETITIONER(S)' EXHIBITS : ------------------------ EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 30-3-3014. EXHIBIT P2- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 22-5-2014. EXHIBIT P3- TRUE COPY OF THE APPLICATION FOR STAY DATED 22-5-2014. EXHIBIT P4- TRUE COPY OF THE COMMUNICATION DATED 3-6-2014. EXHIBIT P5- TRUE COPY OF THE COMMUNICATION DATED 29-5-2014. RESPONDENT(S)' EXHIBITS: ----------------------- NIL. /true copy/ P.A.TO JUDGE rvs/

K.Vinod Chandran, J. --------------------------------------- W.P.(C).No.14900 of 2014-J ---------------------------------------- Dated this the 12th day of June, 2014 J U D G M E N T Exhibit P1 is the assessment order passed against the petitioner for the year 2010-11. Against this order, petitioner filed Ext.P2 appeal, which is accompanied by Exhibit P3 stay petition before the 2nd respondent. The appeal and the stay petitions are pending before the 3rd respondent, as forwarded by the 2nd respondent. However, the 1st respondent has directed the petitioner to make payment of the entire amounts demanded in instalments. The petitioner is now threatened with coercive proceedings, evidenced by Exhibit P5 and, hence, the present writ petition. 2. In the above circumstances, it is directed that the appellate authority, the 3rd respondent, shall dispose of Ext.P3 stay application within a period of two months from today and no coercive proceedings shall be taken until such orders are passed; which order shall determine the matter thereafter.

Petitioner shall produce a copy of this judgment before the 3rd respondent for compliance. Writ petition disposed of.

Sd/-

K.Vinod Chandran, Judge vku. ( true copy )

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