NIHAS.B vs. INCOME TAX OFFICER

WP(C)/28181/2013HC KeralaKLHC01071366201318 November 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a High Court writ petition and does not contain the decision or findings of the Tribunal. It only lists the parties involved and the date of hearing. Therefore, it is not possible to state what the Tribunal decided, the reasoning behind it, the ratio decidendi, or any operative directions. No issue was expressly left undecided as the judgment itself is not present.

What were the facts?

The petitioner, Nihas.B, proprietor of Air Express Tours & Travels, Alappuzha, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Officer, Ward-3, Alappuzha, and the Commissioner of Income Tax (Appeals)-IV, Ernakulam. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text does not contain the specific questions the Tribunal had to decide, nor does it record the arguments presented by the assessee (petitioner) or the revenue (respondents). Therefore, it is not possible to identify the issues or the contentions of each side, including any authorities, circulars, or precedents relied upon.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 18TH DAY OF NOVEMBER 2013/27TH KARTHIKA, 1935 WP(C).No. 28181 of 2013 (W) -------------------------------------- PETITIONER : --------------------- NIHAS.B PROPRIETOR, AIR EXPRESS TOURS & TRAVELS, VELLAKKINAR ALAPPUZHA-688 001. BY ADVS.SRI.K.S.HARIHARAPUTHRAN SRI.M.D.SASIKUMARAN SRI.GEORGE MATHEW SRI.P.A.ISMAIL SRI.SUNIL KUMAR A.G SRI. DIPU JAMES RESPONDENTS : ------------------------- 1. INCOME TAX OFFICER WARD-3, ALAPPUZHA-688 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD ERNAKULAM-682 011. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS

WP(C).No. 28181 of 2013 (W) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 : COPY OF THE ASSESSMENT ORDER DATED 22.3.2013. P2 : COPY OF DEMAND DATED 22.3.2013. P3 : COPY OF THE APPEAL MEMORANDUM DATED 19.4.2013. P4 : COPY OF THE APPLICATION FOR STAY DATED 8.11.2013. RESPONDENT(S)' EXHIBITS:- NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE DCS

V.CHITAMBARESH,J. ------------------------------- W.P.(C) No.28181 of 2013 ------------------------------------- Dated this the 18th day of November, 2013

J U D G M E N T The petitioner has filed Ext.P3 appeal against Ext.P1 order of assessment. The appeal is accompanied by Ext.P4 petition for stay of recovery of the disputed tax. The petitioner is aggrieved by Ext.P2 demand notice served on it during the pendency of the appeal and the petition for stay. 2. I direct the second respondent to consider Ext.P4 petition with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P2 demand notice shall be put on hold till orders are passed on Ext.P4 petition as directed above. 3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The writ petition is disposed of. SD/- V.CHITAMBARESH JUDGE DCS

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