T.AABDUL MNAJEED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/30350/2013HC KeralaKLHC01073534201310 December 2013Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to consider the appeals filed by the petitioner (Ext.P2 series) against the assessment orders (Ext.P1 series) within a period of six months. The petitioner was instructed to furnish a copy of the writ petition and the judgment to the second respondent for compliance. The Court did not delve into the merits of the tax liability or the exclusion of interest, focusing solely on the procedural aspect of directing the appellate authority to adjudicate the pending appeals. The operative direction is to consider the appeals within the stipulated timeframe.

What were the facts?

The petitioner, T. Abdul Majeed, proprietor of Fair Pharma Broadway, filed a writ petition before the High Court of Kerala challenging assessment orders for assessment years 1994-95 to 1998-99, passed by the Deputy Commissioner of Income Tax. The petitioner had filed appeals against these assessment orders before the Commissioner of Income Tax (Appeals). The petitioner's contention was that he had discharged his entire tax liability, excluding interest. The writ petition was filed seeking a direction for the disposal of these pending appeals.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to consider the appeals filed by the petitioner against the assessment orders for the assessment years 1994-95 to 1998-99? Assessee's Contention: The petitioner contends that he has discharged his entire tax liability, excluding interest, and seeks a direction for the expeditious disposal of his pending appeals before the Commissioner of Income Tax (Appeals). Revenue's Contention: No specific contention is recorded for the revenue in the judgment. The revenue was represented by a Standing Counsel.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 10TH DAY OF DECEMBER 2013/19TH AGRAHAYANA, 1935 WP(C).No. 30350 of 2013 (P) ---------------------------- PETITIONER -------------------------- T.ABDUL MAJEED PROPRIETOR, FAIR PHARMA BROADWAY, KOCHI 682 031 BY ADVS.SRI.K.M.V.PANDALAI SMT.S.HEMALATHA RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1) C.R BUILDINGS, I.S PRESS ROAD ERNAKULAM KOCHI 682 018 2. THE COMMISSIONER OF INCOME TAX(APPEALS)-II KERALA BHAVAN,KOCHI 682 016

R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-12- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 30350 of 2013 (P) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 ASSESSMENT ORDER DATED 01-03-2010 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 1994-95 EXHIBIT P19A) ASSEEMENT ORDER DATED 01-03-2010 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 1995-1996 EXHIBIT P1(B) ASSESSMENT ORDER DATED 01-03-2010 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 1996-1997 EXHIBIT P1(C) ASSESSMENT ORDER DATED 01-03-2010 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 1997-98 EXHIBIT P1(D) ASSESSMENT ORDER DATED 01-03-2010 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 1998-99 EXHIBIT P2 APPEAL FILED BY THE PETITIONER ON ON 31-10-2010 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 94-95 EXHIBIT P2(A) APPEAL FILED BY THE PETITIONER ON 31-03-2010 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 95-96 EXHIBIT P2(B) APPELA FILED BY THE PETITIONER ON 31-03-2010 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 96-97 EXHIBIT P2(C) APPEAL FILED BY THE PETITIOENR ON 31-03-2010 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 97-98 EXHIBIT P2(D) APPEAL FILED BY THE PETITIOENR ON 31-03-2010 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 98-99 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No. 30350 of 2013 = = = = = = = = = = = == = = = = Dated this the 10th day of December, 2013

J U D G M E N T The petitioner has filed Ext.P2 series appeals against Ext.P1 series order of assessment. The petitioner has a case that he has discharged the entire tax liability however excluding interest. 2. I direct the second respondent to consider Ext.P2 series appeals with notice to the petitioner within a period of six months. 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. V.CHITAMBARESH JUDGE smm

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