ARAVINDAKSHAN, S/O.MADHAVAN V. UNION OF INDIA

WP(C)/29627/2013

AI Insights

The case involves Aravindakshan, the petitioner, who contested an assessment order issued by the income tax authorities. The petitioner filed an appeal along with a stay petition against the assessment order with the Commissioner of Income Tax (Appeals), Thiruvananthapuram. The High Court of Kerala at Ernakulam, presided by Justice V. Chitambares, reviewed the petition and directed the appellate authority to consider the stay request and address all contentions raised by the petitioner in the appeal. The court also ordered a hold on the coercive steps following the assessment order until the appeal is resolved.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 722422 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-12-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P NAIR; JOSE JOSEPH; RAFEEK
• Assessee Lawyers: T K KRISHNAN
• Keywords: Assessment Order; Income Tax; Stay Petition; Compulsory Acquisition of Property
• Section: 148; 271(1)(c)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 13TH DAY OF DECEMBER 2013/22ND AGRAHAYANA, 1935 WP(C).No. 29627 of 2013 (C) --------------------------------------- PETITIONER(S): -------------------------- ARAVINDAKSHAN, AGED 72 YEARS S/O.MADHAVAN, ARAYICKAL VEEDU, KALLINGAL ATTIPRA VILLAGE, THIRUVANANTHAPURAM. BY ADV. SRI.T.K.ANANDA KRISHNAN RESPONDENT(S): ---------------------------- 1. UNION OF INDIA REPRESENTED BY SECRETARY, INCOME TAX DEPARTMENT CENTRAL GOVERNMENT SECRETARIAT, NEW DELHI. 2. JOINT COMMISSIONER INCOME TAX RANGE-1, KOWDIAR, THIRUVANANTHAPURAM. 3. INCOME TAX OFFICER WARD -1(1) KOWDIAR, THIRUVANANTHAPURAM. 4. THE SPECIAL TAHASILDAR(LA) THIRUVANANTHAPURAM. R1 BY SRI.P.PARAMESWARAN NAIR, ASG OF INDIA R2 & R3 BY SRI. JOSE JOSEPH, SC, INCOME TAX R4 BY GOVERNMENT PLEADER SRI. RAFEEK V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS WP(C).No. 29627 of 2013 (C) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1. CERTIFICATE ISSUED BY THE ATTIPPRA VILLAGE OFFICE BEARING NO. 646/2009. P2. CERTIFICATE ISSUED BY THE ATTIPPRA VILLAGE OFFICE BEARING NO. 643/2009. P3. THE TRUE COPY OF THE NOTIFICATION DATED 1-10-2005 ISSUED BY THE GOVT. OF KERALA FOR THE COMPULSORY ACQUISITION OF PROPERTY. P4. TRUE COPY OF THE NOTICE IN FORM NO. 10 B IN LA (C) 198/2006 ISSUED BY THE 4TH RESPONDENT. P5. TRUE COPY OF THE NOTICE IN FORM NO. 10-B IN LA (C) 162/2006 ISSUED BY THE 4TH RESPONDENT. P6. TRUE COPY OF NOTICE IN FORM NO. 10B IN LA (C) 8/2006 ISSUED BNY THE 4TH RESPONDENT. P7. TRUYE COPY OF THE SALE DEED NO., 2020/2008 OF KAZHAKKOOTOM SUB REGISTRY OFFICE. P8. TRUE COPY OF THE SALE DEED NO. 2842/2008 OF KAZHAKKOOTOM SUB REGISTRY OFFICE. P9. TRUE COPY OF THE SALE DEED NO. 2841/2008 OF KAZHAKKOOTOM SUB REGISTRY OF OFFICE. P10. THE TRUE COPY OF THE INCOME TAX RETURN OF THE PETITIONER FOR THE ASSESSMENT YEAR 2009-10. P11. TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT U/S. 148 OF THE INCOME TAX ACT. 1961. P12. TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT IN REPLY TO EXT. P11. P13. THE TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT. P14. THE TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT DATED 31.10.2013. DCS WP(C).No. 29627 of 2013 (C) P15. THE TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT U/S. READ WITH S. 271 (1) (C) OF THE INCOME TAX ACT. P16. THE TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH STAY PETITION FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) TRIVANDRUM P17. THE TRUE COPY OF THE ACKNOWLEDGMENT SHOWING THE FILING OF EXT. P16 RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE DCS V.CHITAMBARESH,J. ------------------------------- W.P.(C) No.29627 of 2013 ------------------------------------- Dated this the 13th day of December, 2013 J U D G M E N T The petitioner has filed Ext.P16 appeal along with a petition for stay against Ext. P14 order of assessment. The appeal has been filed with the Commissioner of Income Tax (Appeals), Thiruvananthapuram as evident by Ext. P17 acknowledgment. 2. I direct the appellate authority to consider the petitioner for stay accompanying Ext. P16 appeal within a period of three months from today. Needless to say that all the contentions urged by the petitioner including the computation of income tax shall be adverted to in the appeal. The coercive steps pursuant to Ext.P14 order shall be put on hold in the meanwhile. 3. The petitioner shall produce a copy of the writ petition with the judgment before the Commissioner of Income Tax (Appeals), Thiruvananthapuram for compliance. The writ petition is disposed of. SD/- V.CHITAMBARESH JUDGE DCS "