M/S. SAJEEV MATHEW & CO. vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/29405/2013HC KeralaKLHC01072590201329 November 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed that the petitioner could file an application for stay in their pending appeal within two weeks. The first respondent (Commissioner of Income Tax (Appeals)) was directed to consider and dispose of this stay application within six weeks from its filing. Furthermore, coercive steps pursuant to the demand notices were ordered to be put on hold for a period of eight weeks. 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, M/s. Sajeev Mathew & Co., filed an appeal (Ext.P2) against an assessment order (Ext.P1) passed under the Income Tax Act. While the appeal was pending, the petitioner received a series of demand notices (Ext.P5 series). The petitioner approached the High Court of Kerala by way of a writ petition seeking relief concerning these demand notices.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive recovery proceedings pending the disposal of their appeal before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner is aggrieved by the demand notices served while their appeal is pending and implicitly seeks a stay on recovery. Revenue's Contention: No specific arguments are recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 29TH DAY OF NOVEMBER 2013/8TH AGRAHAYANA, 1935 WP(C).No. 29405 of 2013 (A) ---------------------------- PETITIONER -------------------------- M/S. SAJEEV MATHEW & CO. CHERUMATTATHIL PLAZA, ARAKUZHA ROAD, MUVATTUPUZHA ERNAKULAM, KERALA 686661. BY ADVS.SRI.SAIBY JOSE KIDANGOOR SMT.KRISHNA RAJENDRAN RESPONDENT(S): ---------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS) 2ND FLOOR, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD KOCHI-682018. 2. ASSISTANT COMMISSIONER OF INCOME TAX RANGE 2, ERNAKULAM, 3RD FLOOR CR BUILDINGS, I.S.PRESS ROAD, KOCHI-682018. R BY SRI. JOSE JOSEPH- SC,INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-11- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 29405 of 2013 (A) ---------------------------- APPENDIX PETITIONERS EXHIBITS EXT.P1 COPY OF ASSESSMENT ORDER DATED 22-12-2011 EXT.P2 COPY OF THE APPEAL DATED 25-1-2012 PREFERRED BY THE PETITIONER EXT.P3 COPY OF THE DEMAND NOTICE DATED 3-2-2012. EXT.P4 COPY OF THE DEMAND NOTICE DATED 5-3-2012 EXT.P5 COPY OF THE DEMAND CUM RECOVERY NOTICE DATED 18-6-2012 EXT.P5(A) COPY OF THE DEMAND CUM RECOVERY NOTICE DATED 10-7-2012 EXT.P5(B) COPY OF THE DEMAND CUM RECOVERY NOTICE DATED 31-12-2012 RESPONDENTS EXHIBITS NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.29405 of 2013 = = = = = = = = = = = == = = = = Dated this the 29th day of November, 2013

J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1 order of assessment under the Income Tax Act. The petitioner is aggrieved by Ext.P5 series demand notices served on him in the meanwhile. 2. It is open to the petitioner to move an application for stay in Ext.P2 appeal pending. Such application, if filed, within two weeks from today shall be dealt with by the first respondent within six weeks therefrom. 3. The coercive steps pursuant to Ext.P5 series notices shall be put on hold for a period of eight weeks. 4. 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 smm

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