BASHEER N.A. V. INCOME TAX OFFICER, WARD 1

WP(C)/31840/2013

AI Insights

The case involves Basheer N.A., the petitioner, who challenged the Income Tax Assessment Order (Ext.P1) issued by the Income Tax Officer, Ward 1, Kasaragod. The petitioner had already filed an appeal (Ext.P2) against the assessment order and a stay application (Ext.P5) which were pending before the Commissioner of Income Tax (Appeals). The petitioner sought the High Court's intervention to quash the assessment order, expedite the appeal process, and stay the recovery actions initiated based on the assessment order. The court's decision focused on ensuring a timely review of the stay application and maintaining the status quo during the appeal process.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755812 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K P AZEES; C AMRITA; T ARCHANA
• Keywords: Coercive Proceedings; Income tax assessment; Stay of recovery; Writ of Certiorari; Writ of Mandamus
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH DAY OF DECEMBER 2013/29TH AGRAHAYANA, 1935 WP(C).No. 31840 of 2013 (D) ---------------------------- PETITIONER(S) : ---------------------- BASHEER N.A. S/O NEKKARRE ABDULLAKUNHI, PULIKOOR HOUSE, SHIRIBAGLLU P.O KUDLU, KASARAGOD. BY ADVS.SRI.K.P.ABDUL AZEES SMT.C.AMRITA SMT.T.ARCHANA RESPONDENT(S) : ------------------------- 1. INCOME TAX OFFICER, WARD 1, KASARAGOD-671 121. 2. COMMISSIONER OF INCOME TAX (APPEALS) KOZHIKODE-673 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMV : 2 : WP(C).No. 31840 of 2013 (D) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ------------------------------------- EXHIBIT P1: COPY OF THE INCOME TAX ASSESSMENT ORDER BY INCOME TAX OFFICER, WARD 1, KASARAGOD. EXHIBIT P2: COPY OF APPEAL MEMORANDUM FILED BEFOR ETHE COMMISSIONER OF INCOME TAX (APPEALS). EXHIBIT P3: COPY OF ARREAR NOTICE DATED 30.9.2013 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4: COPY OF NOTICE UNDER SECTION 226 (3) OF THE INCOME TAX ACT 1961, ISSUED BY THE INCOME TAX OFFICER. EXHIBIT P5: COPY OF APPLICATION FOR STAY FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) RESPONDENT(S)' EXHIBITS : NIL --------------------------------------- /TRUE COPY/ P.A.TO JUDGE AMV P.R.RAMACHANDRA MENON, J. --------------------------------------- W.P.(C) NO.31840 of 2013 (D) ---------------------------------------- Dated this the 20th day of December, 2013 JUDGMENT The petitioner has approached this Court with the following prayers : It is therefore prayed that this Hon'ble Court may be pleased: (i) To call for in the records leading the Ext.P1 Assessment Order and quash the same by issuing a writ of certiorari or any other appropriate writ, direction, order. (ii) To call for in the records leading to Ext.P2 Appeal and issue writ of mandamus to dispose off the same at the earliest. (iii) To call for the records leading to Ext.P5 Applications for Stay and issue a writ of mandamus or any other appropriate writ, direction, order to dispose off the same. (iv)To stay the recovery steps pursuant to Ext.P1 Assessment Order and Recovery notice as per Exts.P3 and P4 till the disposal of appeal by the 2nd respondent. (v) To pass such orders or direction as this Hon'ble Court may deem fit in the circumstances of the case. W.P.(C) NO.31840 of 2013 (D) 2 2. Being aggrieved of Ext.P1 Assessment Order passed by the 1st Respondent, the petitioner has already preferred Ext.P2 Memorandum of Appeal along with Ext.P5 petition for stay, which are pending consideration before the 2nd respondent. The grievance of the petitioner is with regard to the coercive proceedings being taken in the meanwhile, as borne by Exts.P3 and P4 and hence the writ petition. 3. Heard the learned Standing Counsel appearing for the respondents as well. 4. Considering the facts and circumstances, there will be a direction to the 2nd respondent, to pass appropriate order on Ext.P5 in accordance with law, after giving an opportunity of hearing to the petitioner, which shall be done at the earliest, at any rate within 'one month' from the date of receipt of a copy of this judgment. 'Status quo' shall be maintained till such time. W.P.(C) NO.31840 of 2013 (D) 3 5. The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for further steps. The writ petition is disposed of. sd/- P.R.RAMACHANDRA MENON, JUDGE AMV "