JOSHI MANUEL vs. THE COMMISSIONER OF INCOME TAX(APPEALS)

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WP(C)/26669/2013HC KeralaKLHC01069857201331 October 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH5 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to consider the stay petitions filed by the petitioner within a period of two months from the date of notice to the petitioner. In the interim, coercive steps pursuant to the demand notices (Exhibits P25 to P31 and P32 to P38) were ordered to be put on hold. The petitioner was also directed to furnish a copy of the writ petition and the judgment to the first respondent for compliance. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Joshi Manuel, filed a writ petition before the High Court of Kerala challenging demand notices (Exhibits P25 to P38) issued by the Income Tax Officer for assessment years 2006-07 to 2012-13. These notices were issued during the pendency of appeals filed by the petitioner before the Commissioner of Income Tax (Appeals) (the first respondent). The appeals, along with stay petitions, were filed against assessments made for these years. The petitioner sought a stay on the recovery of disputed tax amounts while his appeals were being considered.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should consider the stay petitions filed by the petitioner within a specified period, and if so, what should be the timeframe? Assessee's Contention: The petitioner, aggrieved by demand notices issued during the pendency of his appeals and stay petitions before the first respondent, sought a direction for the expeditious disposal of these stay petitions and a stay on coercive recovery steps. Revenue's Contention: The judgment does not record any specific contentions from the revenue. However, the revenue is represented by the Commissioner of Income Tax (Appeals) and the Income Tax Officer, who issued the demand notices.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 31ST DAY OF OCTOBER 2013/9TH KARTHIKA, 1935 WP(C).No. 26669 of 2013 (G) ---------------------------- PETITIONER(S): -------------------------- JOSHI MANUEL KARANKAL HOUSE ELIKULAM P.O. PALA - 686 577.

BY ADVS.SRI.M.V.BOSE SRI.VINOD MADHAVAN SMT.NISHA BOSE RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX(APPEALS) THE COMMISSIONER (APPEALS) COMMISSIONER OF IT (APPEALS) ERNAKULAM, KOCHI - 6820 2. THE INCOME TAX OFFICER WARD - 2, KOTTAYAM 3. TAX RECOVERY OFFICER OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX KOTTAYAM RANGE, KOTTAYAM.

BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.26669/2013 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 : TRUE COPY OF ORDER DATED 05.03.2013. EXHIBIT P2 : TRUE COPY OF ORDER DATED 05.03.2013. EXHIBIT P3 : TRUE COPY OF ORDER DATED 07.03.2013. EXHIBIT P4 : TRUE COPY OF ASSESSMENT MADE FOR THE YEAR 2006-07. EXHIBIT P5 : TRUE COPY OF CYBER RECEIPT FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P6 : TRUE COPY OF RECEIPT FOR THE YEAR 2008-09 EXHIBIT P7 : TRRUE COPY OF RECEIPT FOR THE YEAR 2009-10. EXHIBIT P8 : TRUE COPY OF RECEIPT FOR THE YEAR 2010-11. EXHIBIT P9 : TRUE COPY OF RECEIPT FOR THE YEAR 2011-12. EXHIBIT P10 : TRUE COPY OF RECEIPT FOR THE YEAR 2012-13. EXHIBIT P11 : TRUE COPY OF APPEAL DATED 127.04.2013 FOR THE YEAR 2006- 2007. EXHIBIT P12 : TRUE COPY STAY PETITION DATED 18.04.2013. EXHIBIT P13 : TRUE COPY OF APPEAL PETITION FOR 2007-2008 DATED 17.04.2013. EXHIBIT P14 : TRUE COPY OF STAY PETITION FOR STAY OF COLLECTION OF DISPUTED TAX FOR THE YEAR 2007-2008. EXHIBIT P15 : TRUE COPY OF APPEAL FOR 2008-09. EXHIBIT P16 : TRUE COPY OF STAY PETITION FOR 2008-09. EXHIBIT P17 : TRUE COPY OF APPEAL FOR 2009-2010 EXHIBIT P18 : TRUE COPY OF STAY PETITION FILED BY THE PETITIONER 18.04.2013.

-2- WP(C) NO. 26669/2013 EXHIBIT P19 : TRUE COPY OF APPEAL FILED BY THE PETITIONER DATED 17.04.2013. EXHIBIT P20 : TRUE COPY OF STAY PETITION FOR THE YEAR 2010-11. EXHIBIT P21 : TRUE COPY OF APPEAL FILED AGAINST ASSESSMENT FOR 2011- 12. EXHIBIT P22 : TRUE COPY OF STAY PETITION DATED 18.04.2013. EXHIBIT P23 : TRUE COPY OF APPEAL FOR 2012-2013. EXHIBIT P24 : TRUE COPY OF STAY PETITION DATED 18.04.2013 FILED FOR THE YEAR 2012-13. EXHIBIT P25 : TRUE COPY OF NOTICE OF DEMAND DATED 05.09.2013 FOR THE YEAR 2006-2007. EXHIBIT P26 : TRUE COPY OF NOTICE FOR THE YEAR 2007-08 EXHIBIT P27 : TRUE COPY OF NOTICE FOR THE YEAR 2008-09 EXHIBIT P28 : TRUE COPY OF NOTICE FOR THE YEAR 2009-10 EXHIBIT P29 : TRUE COPY OF NOTICE FOR THE YEAR 2010-11 EXHIBIT P30 : TRUE COPY OF NOTICE FOR THE YEAR 2011-12 EXHIBIT P31 : TRUE COPY OF NOTICE FOR THE YEAR 2012-13 EXHIBIT P32 : TRUE COPY OF DEMAND DATED 03.09.2013 FOR THE ASSESSMENT YEAR 2006-07. EXHIBIT P33 : TRUE COPY OF DEMAND DATED 03.09.2013 FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P34 : TRUE COPY OF DEMAND DATED 03.09.2013 FOR THE ASSESSMENT YEAR 2008-093 EXHIBIT P35 : TRUE COPY OF DEMAND DATED 03.09.2013 FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P36 : TRUE COPY OF DEMAND DATED 03.09.2013 FOR THE ASSESSMENT YEAR 2010-11.

-3- WP(C) NO. 26669/2013 EXHIBIT P37 : TRUE COPY OF DEMAND DATED 03.09.2013 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P38 : TRUE COPY OF DEMAND DATED 03.09.2013 FOR THE ASSESSMENT YEAR 2012-13. RESPONDENT(S) EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE.

V. CHITAMBARESH, J -------------------------------- WP(C) NO. 26669 OF 2013 ------------------------------------ Dated this the 31st day of October, 2013 JUDGMENT Exts.P11, P13, P15, P17, P19, P21 and P23 are the appeals pending with the first respondent. The appeals are accompanied by Exts.P12, P14, P16, P18, P20, P22 and P24 petitions for stay of recovery of the disputed amounts. The petitioner is aggrieved by Exts.P32 to P38 demand notices served on him during the pendency of the appeals and the petitions for stay. 2. I direct the first respondent to consider the petitions for stay aforementioned within a period of two months after notice to the petitioner. The coercive steps pursuant to Exts.P25 to P31 and Exts.P32 to P38 notices shall be put on hold in the meanwhile. 3. The petitioner shall produce a copy of the Writ Petition with the judgment before the first respondent for compliance. The Writ Petition is disposed of. V. CHITAMBARESH

JUDGE ncd

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