A ASOORA V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/19590/2014

AI Insights

The case involves a writ petition filed by A Soora against the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals)-III. The petitioner challenged the assessment orders for the years 2006-07 to 2009-10, which were passed against her. She filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals)-III. Meanwhile, coercive proceedings were initiated against her. The High Court of Kerala at Ernakulam intervened to stay these proceedings and expedite the decision on the stay petitions.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 758840 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-07-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M R RAJESH; E S SANDHYA
• 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 THURSDAY, THE 31ST DAY OF JULY 2014/9TH SRAVANA, 1936 WP(C).No. 19590 of 2014 (W) ---------------------------- PETITIONER : ------------------ A ASOORA, W/O. ANZARI, “AJINAS”, NAGAROOR ROAD, KALLAMBALAM, KALLAMABA, P.O. , THIRUVANANTHAPURAM DIST. BY ADVS.SRI.M.R.RAJESH SMT.E.S.SANDHYA RESPONDENTS : ---------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - PIN - 695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III KARA BHAVAN, 6TH FLOOR, SRVHS ROAD, COCHIN - 682016. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 19590 of 2014 (W) APPENDIX PETITIONER'S EXHIBITS : P1: COPY OF THE ASSESSMENT ORDER DT 31/3/2014 FOR THE ASSESSMENT YEAR 2006-2007. P2(A): COPY OF THE ASSESSMENT ORDER DT 31/3/2014 FOR THE ASSESSMENT YEAR 2007-2008. P1(B): COPY OF THE ASSESSMENT ORDERS DT 31/3/2014 FOR THE ASSESSMENT YEAR 2008-09. P1(C): COPY OF THE ASSESSMENT ORDRS DT 31/3/2014 FOR THE ASSESSMENT YEAR 2009-10. P2: COPY OF THE MEMORANDUM OF APPEAL DT 24/4/2014 FOR THE ASSESSMENT YER 2006-07 SUBMITTED BEFORE THE R2. P2(A): COPY OF THE MEMORANDUM OF APPEAL DT 24/4/2014 FOR THE ASSESSMENT YER 2007-08 SUBMITTED BEFORE THE R2. P2(B): COPY OF THE MEMORANDUM OF APPEAL DT 24/4/2014 FOR THE ASSESSMENT YER 2008-09 SUBMITTED BEFORE THE R2. P2(C): COPY OF THE MEMORANDUM OF APPEAL DT 24/4/2014 FOR THE ASSESSMENT YER 2009-10 SUBMITTED BEFORE THE R2. P3: COPY OF THE STAY PETITIONS DT 2/6/2014 FOR THE ASSESSMENT YEAR 2006-07 P3(A): COPY OF THE STAY PETITIONS DT 2/6/2014 FOR THE ASSESSMENT YEAR 2007-08 P3(B): COPY OF THE STAY PETITIONS DT 2/6/2014 FOR THE ASSESSMENT YEAR 2008-09 P3(C): COPY OF THE STAY PETITIONS DT 2/6/2014 FOR THE ASSESSMENT YEAR 2009-10. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE BP K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 19590 of 2014 - - - - - - - - - - - - - - - - Dated 31st July, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 series are the assessment orders passed against the petitioner for the years 2006-07 to 2009-10. Against these orders, petitioner filed Ext.P2 series of appeals which are accompanied by Ext.P3 series of stay petitions. 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 Ext.P3 series of stay petitioners, within a period of one month from today and the coercive proceedings be stayed until such orders are WP(C).19590/14 2 passed, which orders shall determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy// "