GIREESH SREEDHARA KURUP vs. INCOME TAX OFFICER

WP(C)/32023/2013HC KeralaKLHC01075207201320 December 2013Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON4 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a High Court judgment and does not contain the decision or findings of the Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or any operative directions. No issues were expressly left undecided as the judgment excerpt does not record any decision.

What were the facts?

The petitioner, Gireesh Sreedhara Kurup, filed a writ petition before the High Court of Kerala challenging an order or action by the Income Tax Officer, Ward-I, Alappuzha, and the Commissioner of Income Tax (Appeals)-IV. The specific assessment year(s) and the nature of the order or action under challenge, as well as the amount in dispute, are not explicitly stated in the provided text. The procedural history indicates that the matter came up for admission before the High Court on December 20, 2013.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it detail the arguments presented by the petitioner (assessee) or the respondent (revenue). Therefore, no questions of law or mixed law and fact can be framed, and no contentions or reliance on authorities can be attributed to either party based on this excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH DAY OF DECEMBER 2013/29TH AGRAHAYANA, 1935 WP(C).No. 32023 of 2013 (C) ---------------------------------------- PETITIONER : ------------------- GIREESH SREEDHARA KURUP, AGED 37 YEARS, S/O. SREEDHARA KURUP, THAZHAVANA SREERANGAM, PUTHEN KOTTAKKAVU, CHENNITHALA, MAVELIKKARA, ALAPPUZHA. 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 RESPONDENT(S): -------------------------- 1. INCOME TAX OFFICER, WARD-I, 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, S.C, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 32023 of 2013 (C) ---------------------------------------- APPENDIX ---------------- PETITIONER'S EXHIBITS ------------------------------------- P1 : COPY OF THE ASSESSMENT ORDER DATED.27.3.2013 PASSED BY THE 1ST RESPONDENT. P2 : COPY OF THE APPEAL MEMORANDUM DATED.13.4.2013. P3 : COPY OF THE DEMAND NOTICE DATED.27.3.2013 OF THE 1ST RESPONDENT. P4 : COPY OF THE PETITION FOR STAY DATED.13.12.2013 FILED BY THE PETITIONER IN EXT.P2 APPEAL. RESPONDENT(S)' EXHIBITS : NIL --------------------------------------- // TRUE COPY // P.S. TO JUDGE vs

P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 32023 of 2013 ~~~~~~~~~~~~~~~~~~~~~ Dated, this the 20th day of December, 2013 JUDGMENT Being aggrieved of Ext. P1 assessment order passed by the first respondent, the petitioner has preferred Ext. P2 appeal, along with Ext. P4 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, as borne by Ext. P3, which hence is sought to be intercepted by this Court. 2. Heard the learned standing counsel for the respondents as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P4 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext. P3 shall be kept in abeyance till such time.

W.P.(C) No. 32023 of 2013 : 2 : The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for further steps. The Writ Petition is disposed of as above. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd

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