M.SHIJU vs. THE DEPUTY COMMISSIONER

PDF · subscribers
WP(C)/19357/2014HC KeralaKLHC01064978201430 July 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN5 pages
AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from the cause list and the initial part of a judgment, indicating the parties, the date of hearing, and the representation. It does not contain the Tribunal's decision, reasoning, or ratio decidendi. Therefore, what the Tribunal decided on any issue, the reasoning that led to it, or the operative directions are not recorded in this excerpt. No specific finding on any issue is present, and consequently, no principle can be extracted as a ratio. Any issue expressly left undecided is also not mentioned.

What were the facts?

The petitioner, M. Shiju, filed a writ petition before the High Court of Kerala challenging an order passed by the Deputy Commissioner of Income Tax. The assessment year(s) are not explicitly stated in the provided text. The petition concerns an action taken by the revenue authorities. The procedural history indicates that the matter came up for admission before the High Court on July 30, 2014. The petitioner is represented by advocates M.R. Rajesh and E.S. Sandhya, while the respondents, including the Deputy Commissioner of Income Tax, Commissioner of Income Tax (Appeals)-III, and Assistant Commissioner of Income Tax, are represented by Sri. Jose Joseph, SC, for Income Tax. The amount in dispute is not mentioned.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to any relief under its writ jurisdiction concerning the order passed by the Deputy Commissioner of Income Tax. The petitioner's arguments, if any, are not detailed in the provided text. The revenue's contentions are also not recorded. The judgment does not explicitly frame questions of law or mixed law and fact, nor does it name specific provisions of the Income Tax Act that are central to the dispute. Therefore, the specific legal questions and the arguments made by each side, including any reliance on authorities, circulars, or precedents, are not discernible from the given excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 30TH DAY OF JULY 2014/8TH SRAVANA, 1936 WP(C).No. 19357 of 2014 (T) --------------------------------------- PETITIONER(S): ---------------------- M.SHIJU, ANZARI MANZIL, NAGAROOR ROAD, KALLAMABALAM, KALLAMABALAM P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.M.R.RAJESH SMT.E.S.SANDHYA RESPONDENT(S): ------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, KERA BHAVAN, 6TH FLOOR, SRVHS ROAD, COCHIN-682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ

WP(C).No. 19357 of 2014 (T) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 31/3/2014 FOR THE ASSESSMENT YEAR 2008 -2009. EXT.P1(A). TRUE COPY OF THE ASSESSMENT ORDER DATED 31/3/2014 FOR THE ASSESSMENT YEAR 2009-2010. EXT.P1(B). TRUE COPY OF THE ASSESSMENT ORDER DATED 31/3/2014 FOR THE ASSESSMENT YEAR 2011-2012 EXT.P1(C). TRUE COPY OF THE ASSESSMENT ORDER DATED 31/3/2014 FOR THE ASSESSMENT YEAR 2012-2013 EXT.P2. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24/4/2014 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BY THE SECOND RESPONDENT EXT.P2(A). TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24/4/2014 FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BY THE SECOND RESPONDENT EXT.P2(B). TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24/4/2014 FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BY THE SECOND RESPONDENT EXT.P2(C). TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24/4/2014 FOR THE ASSESSMENT YEAR 2012-13 SUBMITTED BY THE SECOND RESPONDENT EXT.P3. TRUE COPY OF THE STAY PETITION DATED 2/6/2014 FOR THE ASSESSMENT YEAR 2008-2009. EXT.P3(A). TRUE COPY OF THE STAY PETITION DATED 2/6/2014 FOR THE ASSESSMENT YEAR 2009-2010 EXT.P3(B). TRUE COPY OF THE STAY PETITION DATED 2/6/2014 FOR THE ASSESSMENT YEAR 2011-2012 EXT.P3(C). TRUE COPY OF THE STAY PETITION DATED 2/6/2014 FOR THE ASSESSMENT YEAR 2012- 2013 EXT.P4. TRUE COPY OF THE ORDER NO.AAUPHT948N/CRL. CIR-1/TVM/2013-14 DATED 15/5/2014 U/S.220 ISSUED BY THE IST RESPONDENT EXT.P5. TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT U/S.220(2) OF THE INCOME TAX ACT, DATED 16/6/2014 FOR THE ASSESSMENT YEARS 2008-2009. PJ ....2/-

..2.. WP(C).No. 19357 of 2014 (T) --------------------------------------- EXT.P5(A). TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT U/S.220(2) OF THE INCOME TAX ACT, DATED 16/6/2014 FOR THE ASSESSMENT YEARS 2009-2010 EXT.P5(B). TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT U/S.220(2) OF THE INCOME TAX ACT, DATED 16/6/2014 FOR THE ASSESSMENT YEARS 2011-12 EXT.P5(C). TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT U/S.220(2) OF THE INCOME TAX ACT, DATED 16/6/2014 FOR THE ASSESSMENT YEARS 2012-2013 EXT.P6. TRUE COPY OF THE DEMAND NOTICES DATED 27/6/2014 FOR THE ASSESSMENT YEARS 2008-2009. EXT.P6(A). TRUE COPY OF THE DEMAND NOTICES DATED 27/6/2014 FOR THE ASSESSMENT YEARS 2009-2010 EXT.P6(B). TRUE COPY OF THE DEMAND NOTICES DATED 27/6/2014 FOR THE ASSESSMENT YEARS 2011-2012 EXT.P6(C). TRUE COPY OF THE DEMAND NOTICES DATED 27/6/2014 FOR THE ASSESSMENT YEARS 2013-2014 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ

K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C) No. 19357 of 2014 (T) ---------------------------------------- Dated this the 30th day of July, 2014 JUDGMENT The petitioner is aggrieved with the assessment orders produced as per Ext.P1 series for the assessment years 2008 - 2009, 2009 - 2010, 2011 - 2012 and 2012 - 2013. The petitioner has filed appeals from the above assessment orders as is evidenced from Ext.P2 series of documents. Ext.P3 series, are the stay applications filed in the said appeals. The petitioner further challenges Ext.P5 series of orders, under Section 220(2) of the Income Tax Act, 1961. In the context of pendency of the appeals, the petitioner is aggrieved by the recovery proceedings initiated, as also the liability of interest raised as per Ext.P5 series of orders. 2.In the circumstances of appeals having been filed and stay applications said to be pending before the first appellate authority, it is only proper that the stay applications be considered in a time bound manner and

W.P.(C) No. 19357 of 2014 (T) 2 the recovery against the petitioner be kept in abeyance till such consideration. There shall be a direction to the second respondent, to consider the stay applications filed in Ext.P2 series of appeals within a period of 'six weeks' from the date of receipt of certified copy of this judgment. 3.The recovery proceedings shall be kept in abeyance for such period and thereafter shall depend upon the orders passed by the first appellate authority. However, no interference can be made of Ext.P5 series of orders since the interest liability is automatic, in so far as the provision under Section 220(2) of the Income Tax Act is concerned. The writ petition is disposed of. Sd/- K.VINOD CHANDRAN,

JUDGE AMV/30/7/

Recent GST High Court judgments

Search GST case law →