BEENA JOSE V. COMMISSIONER OF INCOME TAX

WP(C)/15607/2019

AI Insights

The case involves Beena Jose, the petitioner, who is challenging several assessment orders issued by the Assistant Commissioner of Income Tax, Central Circle, for the assessment years 2011-12 to 2017-18. The appeals against these orders were filed with a delay of 143 days, and the petitioner also sought stay on the enforcement of these orders. The High Court of Kerala at Ernakulam, presided by Justice A. Muhamed Mustaque, heard the writ petition and decided to defer any coercive actions until the delay and stay applications are considered.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 767649 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-06-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: ASWIN GOPAKUMAR; NIRANJAN SUDHIR; RENOY VINCENT
• Keywords: Appeal; Assessment Order; Delay; Income Tax; Stay Application
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 WP(C).No. 15607 of 2019 PETITIONER: BEENA JOSE AGED 61 YEARS W/O (LATE) SHRI.JOSE GEORGE, B-2, GALAXY MARVEL, ELAMAKKARA, ERNAKULAM -682026 BY ADVS. SRI.ASWIN GOPAKUMAR SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: 1 2 3 THE COMMISSIONER OF INCOME TAX (APPEALS) -III, KOCHI POORNIMA BUILDINGS, PANAMPPILLY NAGAR, ERNAKULAM-682036. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM – 682011. THE TAX RECOVERY OFFICER, CENTRAL CIRCLE, KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM – 682 011. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15607 of 2019 2 JUDGMENT The petitioner, aggrieved by assessment order under the Income Tax Act, 1961 preferred appeal. This appeal is pertained to seven assessment year. There is a delay about 143 days in filing appeal. The petitioner also moved stay applications along with this appeal. There shall be a direction to the 1st respondent to consider the delay as well as stay application within a period of two months. Till the disposal of the applications as above, coercive steps based on the impugned orders in the appeal shall be deferred. Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C).No. 15607 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2011-12 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2012-13 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2013-14 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2014-15 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2015-16 EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2016-17 EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2017-18 EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 06.02.2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961 EXHIBIT P9 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2011-12 EXHIBIT P10 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2012-13 EXHIBIT P11 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2013-14 WP(C).No. 15607 of 2019 4 EXHIBIT P12 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2014-15 EXHIBIT P13 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2015-16 EXHIBIT P14 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2016-17 EXHIBIT P15 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2017-18 EXHIBIT P16 TRUE COPY OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2011-12 EXHIBIT P17 TRUE COPY OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2012-13 EXHIBIT P18 TRUE COPY OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2013-14 EXHIBIT P19 TRUE COPY OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2014-15 EXHIBIT P20 TRUE COPY OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2015-16 EXHIBIT P21 TRUE COPY OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-17 EXHIBIT P22 TRUE COPY OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18 SAS/07/06/2019 //TRUE COPY// P.A. TO JUDGE "