A SAINULABDEEN V. DEPUTY COMMISSIONER OF INCOMR TAX

WP(C)/13450/2014

AI Insights

The case involves A. Sainulabdeen, the petitioner, who challenged the initiation of coercive proceedings by the income tax authorities. The petitioner had filed appeals and stay petitions against several assessment orders for the years 2006-07 to 2012-13, which were still pending before the Commissioner of Income Tax (Appeals). The High Court of Kerala intervened to stay the coercive actions until the appellate authority could decide on the stay applications.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 727024 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-05-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: O RAMACHANDRAN NAMBIAR; GEEN MATHEW
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"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 BHAV AN, 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: Kss 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 THE 2ND RESPONDENT. 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 THE 2ND RESPONDENT. 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 THE 2ND RESPONDENT. 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 THE 2ND RESPONDENT. 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. Kss ..2/- ..2.... WPC.NO.13450/2014 (E) EXHIBITP15 TRUE COPY OF THE STA Y PETITION FILED IN EXHIBIT P14 BEFORE THE 2ND RESPONDENT. 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 THE 2ND RESPONDENT. 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 THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss 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 // "