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

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WP(C)/29825/2013HC KeralaKLHC01073009201304 December 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH5 pages
AI SummaryPartly Allowed

What did the High Court hold?

The provided text is an order admitting the writ petition for hearing. It does not contain any findings or decisions by the High Court on the merits of the case. Therefore, no specific issue has been decided, and no reasoning or ratio decidendi can be extracted. The operative directions are limited to admitting the petition for further consideration. No issue was expressly left undecided as the merits have not been addressed.

What were the facts?

The petitioner, Joshi Manuel, has filed a writ petition before the High Court of Kerala challenging an order passed by the Commissioner of Income Tax (Appeals)-V. The assessment year(s) are not explicitly stated. The petition also impleads the Income Tax Officer, Ward No. 2, and the Tax Recovery Officer as respondents. The procedural history indicates that the petitioner is seeking relief against an adverse order from the appellate authority. The specific nature of the dispute and the amount in contention are not detailed in the provided text.

What were the issues?

The primary issue before the High Court is whether the petitioner is entitled to any relief by way of a writ petition against the order of the Commissioner of Income Tax (Appeals)-V. The petitioner's arguments are not detailed in the provided text. The revenue's contentions are also not recorded. The specific provisions of the Income Tax Act under challenge are not mentioned.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 4TH DAY OF DECEMBER 2013/13TH AGRAHAYANA, 1935 WP(C).No. 29825 of 2013 (C) ---------------------------- PETITIONER -------------------------- 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)-V KERA BHAVAN, SRV HIGH SCHOOL ROAD NEAR JEWELL JUNCTION, KOCHI-682 011. 2. THE INCOME TAX OFFICER WARD NO.2 KOTTAYAM-686 001. 3. THE TAX RECOVERY OFFICER OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX KOTTAYAM RANGE, KOTTAYAM-686 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-12- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 29825 of 2013 (C) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. TRUE COPY OF THE ORDER DATED 5/3/2013 U/S.281 B OF THE INCOME TAX ACT, 1961. EXHIBIT P2 . TRUE COPY OF THE ORDER DATED 5/3/2013. EXHIBIT P3. TRUE COPY OF THE ORDER DATED 7/3/2013. EXHIBIT P4. TRUE COPY OF ASSESSMENT MADE FOR THE ASSESSMENT YEAR 2006-2007. EXHIBIT P5. TRUE COPY OF THE RECEIPT FOR THE YEAR 2007 - 2008. EXHIBIT P6. TRUE COPY OF THE RECEIPT FOR THE YEAR 2008-2009. EXHIBIT P7. TRUE COPY OF THE RECEIPT FOR THE YEAR 2009-2010 EXHIBIT P8. TRUE COPY OF THE RECEIPT FOR THE YEAR 2010-2011 EXHIBIT P9. TRUE COPY OF THE RECEIPT FOR THE YEAR 2011-2012 EXHIBIT P10. TRUE COPY OF THE RECEIPT FOR THE YEAR 2012 - 2013. EXHIBIT P11. TRUE COPY OF THE APPEAL DATED 17/4/2013 OF THE YEAR 2006-2007. EXHIBIT P12. TRUE COPY OF THE STAY PETITION DATED 18/4/2013. EXHIBIT P13. TRUE COPY OF THE APPEAL PETITION FOR 2007-2008 DATED 17/4/2013. 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 -2009. EXHIBIT P16. TRUE COPY OF THE STAY PETITION FOR 2008-2009. EXHIBIT P17. TRUE COPY OF THE APPEAL FOR 2009-2010 EXHIBIT P18. TRUE COPY OF THE STAY PETITION ALONG WITH EXT.P17. EXHIBIT P19. TRUE COPY OF APPEAL FOR THE ASSESSMENT YEAR 2010-2011. EXHIBIT P20. TRUE COPY OF THE STAY PETITION FOR THE YEAR 2010-2011. EXHIBIT P21. TRUE COPY OF APPEAL FOR THE ASSESSMENT YEAR 2011-2012 EXHIBIT P22. TRUE COPY OF THE STAY PETITION DATED 18/4/2013.

WP(C).No. 29825 of 2013 (C) -2-- ---------------------------- EXHIBIT P23. TRUE COPY OF APPEAL FOR THE ASSESSMENT YEAR 2012-2013. EXHIBIT P24. TRUE COPY OF THE STAY PETITION DATED 18/4/2013 FILED FOR THE YEAR 2012-2013. EXHIBIT P25. TRUE COPY OF NOTICE OF DEMAND DATED 5/9/2013 FOR THE YEAR 2006-2007. EXHIBIT P26. TRUE COPY OF NOTICE FOR THE YEAR 2007-2008. EXHIBIT P27. TRUE COPY OF NOTICE FOR THE YEAR 2008-09. EXHIBIT P28. TRUE COPY OF NOTICE FOR THE YEAR 2009-2010. EXHIBIT P29. TRUE COPY OF NOTICE FOR THE YEAR 2010-2011. EXHIBIT P30. TRUE COPY OF NOTICE FOR THE YEAR 2011-2012. EXHIBIT P31. TRUE COPY OF NOTICE FOR THE YEAR 2012-2013 EXHIBIT P32. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2006 2007. EXHIBIT P33. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2007-2008. EXHIBIT P34. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2008-2009. EXHIBIT P35. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2009-2010. EXHIBIT P36. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2010-2011 EXHIBIT P37. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2011-2012 EXHIBIT P38. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2012-2013. EXHIBIT P39. TRUE COPY OF THE JUDGMENT IN WPC NO.26669/2013. EXHIBIT P40. TRUE COPY OF NOTICE DATED 20/11/2013. EXHIBIT P41. TRUE COPY OF FRONT PAGE AND REVERSE SIDE OF THE COVER. EXHIBIT P42. TRUE COPY OF ORDER DATED 28/11/2013. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.29825 of 2013 = = = = = = = = = = = == = = = = Dated this the 4th day of December, 2013

J U D G M E N T Ext.P42 conditional order of stay passed in Exts.P11, P15, P17, P19 and P21 appeals is impugned. Ext.P42 order inter alia directs the petitioner to deposit one half of the total amount due and that too in five equal monthly instalments. 2. A detailed consideration of the merits of this case at this juncture would prejudice the contentions of either parties in the statutory appeals pending. Suffice it to say that the condition imposed in Ext.P42 order is not so onerous or unreasonable in the facts and circumstances of the case. 3. I however modify Ext.P42 order by permitting the petitioner to deposit one third of the total amount demanded and to furnish security for the balance to the satisfaction of the assessing authority. It is open to the petitioner to offer the property attached for the same dues as security for the balance two third amount. 4. The petitioner shall make the deposit and furnish security as directed above within a period of two months. The

W.P.(C) No.29825 of 2013 2 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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