SHAJAHAN vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP(C)/19356/2014HC KeralaKLHC01064977201430 July 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN5 pages
AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from the cause list and does not contain the operative part of the judgment or the High Court's decision. Therefore, what the Tribunal decided, the reasoning that led to it, the ratio decidendi, and any operative directions are not available. The judgment does not record any finding on the issues, nor does it mention any issue being left undecided. Consequently, no relief was granted or denied, and no procedural directions were issued based on the merits of the case.

What were the facts?

The petitioner, M. Shajahan, filed a writ petition before the High Court of Kerala challenging an order passed by the Deputy Commissioner of Income Tax. The petitioner is aggrieved by the assessment proceedings initiated against him. The procedural history indicates that the Assistant Commissioner of Income Tax passed an order, which was then challenged before the Commissioner of Income Tax (Appeals). The present writ petition is filed against the Deputy Commissioner of Income Tax, implying a challenge to an order at that level or a related action. The assessment year(s) are not explicitly stated in the provided text. The amount in dispute is also not mentioned.

What were the issues?

The primary issue before the High Court was whether the writ petition was maintainable in the given circumstances. The petitioner sought to challenge the actions of the Income Tax authorities. The specific grounds for challenge and the arguments presented by both the petitioner and the revenue are not detailed in the provided text. Therefore, the questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not 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 WEDNESDAY, THE 30TH DAY OF JULY 2014/8TH SRAVANA, 1936 WP(C).No. 19356 of 2014 (T) ---------------------------- PETITIONER(S): -------------------------- M. SHAJAHAN, AMINAS, NAGAROOR ROAD, KALLAMBALAM, KALLAMBALAM P.O., THIRUVANANTHAPURAM DISTRICT.

BY ADVS.SRI.M.R.RAJESH, SMT.E.S.SANDHYA. RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, KERA BHAVAN, 6TH FLOOR, SRVHS ROAD, COCHIN-682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003.

BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

WP(C).No. 19356 of 2014 (T) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2007-08. EXT.P1A COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2008-09. EXT.P1B COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2009-10. EXT.P1C COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2010-11. EXT.P1D COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2011-12. EXT.P2 COPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2A COPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2B COPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2C COPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2010-11 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2D COPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P3 COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2007-08. EXT.P3A COPY OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2008-09. EXT.P3B COPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2009-10. EXT.P3C COPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2010-11. EXT.P3D COPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2011-12. ........2/-

WP(C).No. 19356 of 2014 (T) EXT.P4 COPY OF THE ORDER NO.BCRPM6622A/CTRL.CIR-1/TVM/2013-14 DATED 15/05/2014 U/SEC.220 ISSUED BY THE FIRST RESPONDENT. EXT.P5 COPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENT U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2007-08. EXT.P5A COPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENT U/SEC.220(2) OF THE INCOME T AX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2008-09. EXT.P5B COPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENT U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2009-10. EXT.P5C COPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENT U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2010-11. EXT.P5D COPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENT U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2011-12. EXT.P6 COPY OF THE DEMAND NOTICE DATED 27/06/2014 FOR THE ASSESSMENT YEAR 2007-08. EXT.P6A COPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2008-09. EXT.P6B COPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2009-10. EXT.P6C COPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2010-11. EXT.P6D COPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2011-12. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs.

K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C) No. 19356 of 2014 (T) ---------------------------------------- Dated this the 30th day of July, 2014 JUDGMENT The petitioner is aggrieved with the assessment orders produced as per Ext.P1 series for the assessment years 2007 - 2008, 2008 - 2009, 2009 - 2010, 2010 - 2011 and 2011 - 2012. The petitioner has filed appeals from the above assessment orders as is evidenced from Ext.P2 series of documents. Ext.P3 series, are the stay applications filed in the said appeals. The petitioner further challenges Ext.P5 series of orders, under Section 220(2) of the Income Tax Act, 1961. In the context of pendency of the appeals, the petitioner is aggrieved by the recovery proceedings initiated, as also the liability of interest raised as per Ext.P5 series of orders. 2.In the circumstances of appeals having been filed and stay applications said to be pending before the first appellate authority, it is only proper that the stay applications be considered in a time bound manner and

W.P.(C) No. 19356 of 2014 (T) 2 the recovery against the petitioner be kept in abeyance till such consideration. There shall be a direction to the second respondent, to consider the stay applications filed in Ext.P2 series of appeals within a period of 'six weeks' from the date of receipt of certified copy of this judgment. 3.The recovery proceedings pursuant to Ext.P6 series of demand notices, shall be kept in abeyance for such period and thereafter shall depend upon the orders passed by the first appellate authority. However, no interference can be made of Ext.P5 series of orders since the interest liability is automatic, in so far as the provision under Section 220(2) of the Income Tax Act is concerned. The writ petition is disposed of. Sd/- K.VINOD CHANDRAN,

JUDGE AMV/30/7/

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