ANOOP PUTHIYA VALAPPIL V. THE UNION OF INDIA

WP(C)/10797/2024

AI Insights

The petitioner, Anoop Puthiya Valappil, filed a writ petition challenging the assessment orders for the years 2018-19 and 2019-20 issued by the Income Tax Department. The petitioner had already filed appeals against these orders and submitted stay petitions to halt the proceedings based on the assessments. Concerned about potential coercive actions before the stay petitions were considered, the petitioner approached the High Court of Kerala. The court, after hearing the arguments, decided to direct the 2nd respondent to expedite the consideration of the stay petitions and temporarily halt any coercive actions until a decision is made.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 723488 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-03-2024
• Assessment Year: misc
• Laws Referred To: Section 147 r.w.s 144B of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR; S MANU
• Assessee Lawyers: S PARVATHI; DIVYA RAVINDRAN
• Keywords: Assessment Order; Coercive Proceedings; Stay Petition; Writ petition
• Section: 147; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15TH DAY OF MARCH 2024 / 25TH PHALGUNA, 1945 WP(C) NO. 10797 OF 2024 PETITIONER/S: ANOOP PUTHIYA VALAPPIL AGED 46 YEARS S/O K. DAMODARAN C-2, EBONY GROVE, GALAXY HOMES ALINCHUVADU, PALARIVATTOM, ERNAKULAM, PIN - 682028 BY ADVS. S.PARVATHI DIVYA RAVINDRAN RESPONDENT/S: 1 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI, PIN - 110001 3 THE ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL E-ASSESSMENT CENTER, REPRESENTED BY THE INCOME TAX OFFICER, NEW DELHI ., PIN - 110001 4 THE INCOME TAX OFFICER INTERNATIONAL TAX RANGE, CENTRAL REVENUE BUILDING I.S PRESS ROAD, KOCHI, PIN - 682018 SRI. P G JAYASHANKAR (SR SC) SRI. S. MANU, DSGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 10797 OF 2024 2 JUDGMENT Aggrieved by Exts.P1 and P2 orders of assessment relating to assessment years 2018-19 and 2019-20, petitioner has preferred appeals before the 2nd respondent, copies of which are produced as Exts.P3 and P4. The petitions for stay of proceedings pursuant to the assessment orders have also been filed as Exts.P5 and P6. Petitioner apprehends coercive proceedings even before the petition for stay is considered. Hence, this writ petition. 2. Heard the learned Standing Counsel appearing for the Income Tax Department also. 3. Having considered the submissions of the counsel for the petitioner as well as the learned Standing Counsel appearing for the respondent-Department, I am of the opinion that this writ petition itself can be disposed with a direction. 4. Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Exts.P5 and P6 stay petitions, within a period of two months from the date of receipt of a certified copy of this judgment. Till such time as a decision is taken on Exts.P5 and P6 stay petitions, all WP(C) NO. 10797 OF 2024 3 coercive proceedings against the petitioner in respect of Exts. P1 and P2 shall be kept in abeyance. Sd/- GOPINATH P. JUDGE ajt WP(C) NO. 10797 OF 2024 4 APPENDIX OF WP(C) 10797/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT UNDER SECTION 147 R.W.S 144B OF THE ACT DATED 17.02.2024 FOR AY 2018- 19 ALONG WITH DEMAND NOTICE Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT UNDER SECTION 147 R.W.S 144B OF THE ACT DATED 13.02.2024 FOR AY 2019- 20 ALONG WITH THE DEMAND NOTICE Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 12.03.2024 FILED AGAINST THE EXT.P1 ORDER OF ASSESSMENT FOR AY 2018-19 IN FORM 35 Exhibit P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 12.03.2024 FILED AGAINST THE EXT.P2 ORDER OF ASSESSMENT FOR AY 2019-20 IN FORM 35 Exhibit P5 TRUE COPY OF THE STAY PETITION FOR AY 2018-19 DATED 11.03.2024 FILED AGAINST THE DEMAND NOTICE ISSUED ALONG WITH EXT P1 ORDER OF ASSESSMENT Exhibit P6 TRUE COPY OF THE STAY PETITION FOR AY 2019-20 DATED 08.03.2024 FILED AGAINST THE DEMAND NOTICE ISSUED ALONG WITH EXT P2 ORDER OF ASSESSMENT Exhibit P7 TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT FOR AYS 2018-19 AND 2019- 20 DATED 13.03.2024 "