SURESH VELAYUDHAN vs. THE INCOME TAX OFFICER, WARD-1(3), THIRUVANANTHAPURAM

WP(C)/17219/2014HC KeralaKLHC01062841201407 July 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that no case was made out to pass a positive direction for expeditious consideration of the rectification application. The Court noted that the rectification application had been filed on March 31, 2014, and observed that the petitioner could always approach the authority for such expeditious consideration. The Court did not grant the specific relief sought by the petitioner for a mandatory direction. The judgment does not record any specific findings on the merits of the rectification application itself, as the focus was on the procedural aspect of its disposal. The operative direction was to close the writ petition.

What were the facts?

The petitioner, Shri. Suresh Velayudhan, proprietor of M/s. Paramount Photographers, filed a writ petition seeking expeditious consideration of a rectification application (Ext.P4) filed before the Assessing Officer. The petitioner had previously filed an assessment order (Ext.P1) and an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals). A stay petition (Ext.P3) was also filed. The petitioner had also filed a rectification application (Ext.P4) before the Assessing Officer on March 31, 2014, and a stay application (Ext.P5) before the Assessing Officer on April 22, 2014. Following directions from this Court in another writ petition (Ext.P6), the Appellate Authority considered the petitioner's case for stay and directed payment of 20% of the demand in installments, which the petitioner reportedly complied with. The present petition was filed on July 7, 2014.

What were the issues?

1. Whether the petitioner is entitled to a positive direction from the High Court for expeditious consideration of their rectification application filed before the Assessing Officer? (Question of law and fact) The petitioner argued for expeditious consideration of their rectification application. The revenue did not present any arguments as recorded in the judgment. Contentions: Petitioner: Sought a direction for the speedy disposal of the rectification application filed on March 31, 2014. Revenue: No arguments recorded.

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 MONDAY, THE 7TH DAY OF JULY 2014/16TH ASHADHA, 1936 WP(C).No. 17219 of 2014 (B) ---------------------------- PETITIONER(S): -------------- SHRI.SURESH VELAYUDHAN, PROPRIETOR, M/S.PARAMOUNT PHOTOGRAPHERS, M.G.ROAD, THIRUVANANTHAPURAM - 695 001. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.M.B.PRAJITH SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): -------------

THE INCOME TAX OFFICER, WARD-1(3),

AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.

THE COMMISSIONER OF INCOME TAX (APPEALS)

AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM -695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rvs/

WP(C).No. 17219 of 2014 (B)

APPENDIX PETITIONER(S)' EXHIBITS : ----------------------- EXT.P-1: TRUE COPY OF THE ASSESSMENT ORDER DATED 26.3.2014 ISSUED BY THE IST RESPONDENT. EXT.P-2: TRUE COPY OF THE APPEAL DATED 21.4.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P-3: TRUE COPY OF THE STAY PETITION DATED 22.4.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P-4: TRUE COPY OF THE RECTIFICATION APPLICATION DATED 31.3.2014 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXT.P-5: TRUE COPY OF THE APPLICATION FOR STAY DATED 22.4.2014 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXT.P-6: TRUE COPY OF THE JUDGEMENT DATED 23.5.2014 IN WPC NO.12974 OF 2014 OF THIS HON'BLE COURT. EXT.P-7: TRUE COPY OF THE STAY ORDER DATED 23.6.2014 PASSED BY THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL. /true copy/ P.A.TO JUDGE rvs/

K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 17219 of 2014 ====================== Dated this the 7th day of July, 2014 J U D G M E N T The petitioner seeks for expeditious consideration of Ext.P4, rectification application filed before the Assessing Officer. In fact, even going by the averments of the petitioner, the Appellate Authority had, pursuant to the directions issued by this Court in Ext.P6, considered the case of the petitioner for stay and directed payment of 20% of the demand raised, that too in instalments. The petitioner seems to have complied with the order also. The petitioner seeks now expeditious consideration of the rectification application. No case is made out to pass a positive direction especially since the rectification application has been filed on 31.03.2014. The petitioner could always approach the authority for such expeditious consideration. The Writ Petition is closed. Sd/-

K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.

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