ALEEMA P.A V. INCOME TAX OFFICER

WP(C)/27838/2015

AI Insights

The case involves Aleema P. A, the petitioner, who challenged the assessment orders issued by the Income Tax Department for the assessment years 2011-2012 and 2012-2013. The petitioner filed appeals and stay petitions against these orders, fearing that the respondents would initiate recovery actions before the stay petitions were considered. The court heard arguments from both sides and decided to direct the 2nd respondent to expedite the consideration of the stay petitions and halt any recovery actions until a decision was made on these petitions.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 755619 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-10-2015
• Assessment Year: misc
• Other Referred Cases: WPC.NO.20783/2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: K I MATHER; R JAIKRISHNA
• Keywords: Appeal; Assessment Order; Income Tax; Recovery Steps; Stay Petition
• Section: 133A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 9TH DAY OF OCTOBER 2015/17TH ASWINA, 1937 WP(C).No. 27838 of 2015 (D) ---------------------------- PETITIONER: ------------------- ALEEMA P. A, W/O.T.MOIDEEN KUNHI, ANWA MANZIL, TB ROAD, KANHANGAD, HOSDURG - 671315. BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): -------------------------- 1. INCOME TAX OFFICER, WARD-1, INCOME TAX DEPARTMENT, KASARGODE - 671121. 2. COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE - 673001. 3. COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR - 680001. 4. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C.R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI - 682018. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 27838 of 2015 (D) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2011-2012(INCOME TAX) DATED 18.03.2015. P2: TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2012-2013(INCOME TAX) DATED 19.03.2015. P3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12 (INCOEM TAX) DATED 30.03.2015. P3 A: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12 (INCOME TAX) DATED 30.03.2015. P4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13 (INCOEM TAX) DATED 23.03.2015. P4 A: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13 (INCOME TAX) DATED 23.03.2015. P5: TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT DATED 18.06.2015. P6: TRUE COPY OF THE JUDGENT OF THIS HON'BLE COURT IN WPC.NO.20783/2015 DATED 10.07.2015. P7: TRUE COPY OF THE HEARING NOTICE ISSUED BY THE OFFICE OF THE 2ND RESPONDENT DATED 07.09.2015. P8: TRUE COPY OF THE PROCEEDING OF SURVEY CONDUCTED BY UNDER SECTION 133 A OF THE INCOME TAX ACT DATED 27.11.2012. RESPONDENT(S)' EXHIBITS: --------------------------------------- EXT. R1: WARRANT OF AUTHORISATION U/S 133A OF THE INCOME TAX ACT. //TRUE COPY// P.S. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. ---------------------------------------------------------- W.P.(C). No.27838 of 2015 ---------------------------------- Dated this the 9th day of October, 2015 JUDGMENT Against Exts.P1 and P2 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P3(a) and P4(a) stay petitions before the 2nd respondent. The apprehension of the petitioner is that even before the consideration of Exts.P3(a) and P4(a) stay petitions, the respondents are taking steps to recover the amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders. 2. I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P3(a) and P4(a) stay petitions, preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. I -2- W.P.(C). No.27838 of 2015 I make it clear that the recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed and communicates the same to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE rsr "