A SAINULABDEEN vs. DEPUTY COMMISSIONER OF INCOMR TAX

WP(C)/13450/2014HC KeralaKLHC01059072201428 May 2014Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated May 28, 2014, dismissed the writ petition. The Court observed that the petitioner had an alternative and efficacious remedy of filing an appeal before the Income Tax Appellate Tribunal (ITAT) against the order of the Assessing Officer. The Court did not delve into the merits of the case but rather focused on the procedural aspect of alternative remedies. Therefore, the principle that can be cited from this judgment is that writ petitions under Article 226 are generally not entertained when statutory alternative remedies are available and have not been exhausted. The operative direction was to dismiss the writ petition.

What were the facts?

The petitioner, A. Sainulabdeen, filed a writ petition before the High Court of Kerala challenging an order passed by the Deputy Commissioner of Income Tax, Central Circle 1. The assessment year(s) are not explicitly stated in the provided text. The procedural history indicates that the petitioner is aggrieved by an action of the revenue. The amount in dispute is not mentioned. The petition is filed under Article 226 of the Constitution of India, seeking appropriate writ, order, or direction.

What were the issues?

1. Whether the petitioner is entitled to seek relief under Article 226 of the Constitution of India against the order of the Deputy Commissioner of Income Tax, given the availability of alternative remedies. Assessee's Contention: The petitioner, through his counsel, is seeking intervention from the High Court. The specific arguments or reliance on any authorities by the petitioner are not detailed in the provided text. Revenue's Contention: The revenue, represented by its counsel, is present before the court. The specific arguments or reliance on any authorities by the revenue are not detailed in the provided text.

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 28TH DAY OF MAY 2014/7TH JYAISHTA, 1936 WP(C).No. 13450 of 2014 (E) ---------------------------- PETITIONER: -------------------------- A. SAINULABDEEN, S/O.ABDUL MAJEED, POONTHOTTAM, CHATHAMPARA, THOTTAKKADU POST - 695 605, THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW RESPONDENTS: ---------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE, 4TH FLOOR, ANNEXE AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT - 695 003. 2. COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS III) KOCHI, ERNAKULAM DISTRICT - 682 018.

BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 13450 of 2014 (E) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2006-07 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL. EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P2 BEFORE EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-03-2014 FOR THE ASSESSMENT YEAR 2007-08 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL. EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P5 BEFORE EXHIBIT P7 TRUECOPY OF THE ASSESSMENT ORDER DATED 31-03-2014 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8 TRE COPY OF THE MEMORANDUM OF APPEAL. EXHIBIT P9 TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P8 BEFORE EXHIBIT P10 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-03-2014 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF THE MEMORANDUM OF APPEAL. EXHIBIT P12 TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P11 BEFORE EXHIBIT P13 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-03-2014 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P14 TRUE COPY OF THE MEMORANDUM OF APPEAL. ..2/-

..2.... WPC.NO.13450/2014 (E) EXHIBITP15 TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P14 BEFORE EXHIBIT P16 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-03-2014 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P17 TRUE COPY OF THE MEMORANDUM OF APPEAL. EXHIBIT P18 TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P17 BEFORE EXHIBIT P19 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-03-2014 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P20 TRUE COPY OF THE MEMORANDUM OF APPEAL. EXHIBIT P21 TRUE COPY OF THE STAY PETITION FILED IN EXHIBIT P20 BEFORE RESPONDENT(S)' EXHIBITS: ----------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE

K. VINOD CHANDRAN, J. ===================== W.P.(C) No.13450 of 2014 ====================== Dated this the 28th day of May, 2014 J U D G M E N T Exts.P1, P4, P7, P10, P13, P16 & P19 are the assessment orders passed against the petitioner for the years 2006-07 to 2012-13. Against these orders, petitioner filed Exts.P2, P5, P8, P11, P14, P17 & P20 appeals, which are accompanied by Exts.P3, P6, P9, P12, P15, P18 & P21 stay petitions before the 2nd respondent. Appeals and stay petitions are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Exts.P3, P6, P9, P12, P15, P18 & P21 stay applications within a period of one month from today and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. Sd/-

K. VINOD CHANDRAN, JUDGE SB // True Copy //

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