BIJUMON THOMAS V. ASST. COMMISSIONER OF INCOME TAX

WP(C)/4532/2018

AI Insights

The case involves Bijumon Thomas, the petitioner, who is an assessee under the Income Tax Act, contesting the revised self-assessments made by the Assistant Commissioner of Income Tax for several assessment years from 2006-07 to 2012-13. The petitioner filed appeals against these assessments, which were documented as Ext.P2 series, and also submitted stay applications (Ext.P3 series) to the Commissioner of Income Tax (Appeals)-I. The primary grievance in the writ petition was the delay by the Commissioner in deciding on the stay applications. The court's decision focused on expediting the process for the stay applications and temporarily halting further proceedings on the assessments until a decision was made.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 758751 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-02-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ; C T SUJA
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 9TH DAY OF FEBRUARY 2018 / 20TH MAGHA, 1939 WP(C).No. 4532 of 2018 PETITIONER BIJUMON THOMAS, ITHITHARA HOUSE, OLD M. C. ROAD, ETTUMANOOR P.O., KOTTAYAM DISTRICT-686631. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. 3. THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM -686001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4532 of 2018 (N) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERS DATED 29.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2006-07. EXHIBIT P1(a) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2007-08. EXHIBIT P1(b) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2008-09. EXHIBIT P1(c) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2009-10. EXHIBIT P1(d) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2010-11. EXHIBIT P1(e) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12. EXHIBIT P1(f) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.3.2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2006-2007. EXHIBIT P2(a) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2007-08. EXHIBIT P2(b) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2008-09. EXHIBIT P2(c) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2009-10. EXHIBIT P2(d) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2010-11. EXHIBIT P2(e) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2011-12. EXHIBIT P2(f) TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2012-13. EXHIBIT P3 TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2006-07. EXHIBIT P3(a) TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2007-08. EXHIBIT P3(b) TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2008-09. EXHIBIT P3(c) TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2009-10. EXHIBIT P3(d) TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2010-11. EXHIBIT P3(e) TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2011-12. EXHIBIT P3(f) TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2012-13. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.4532 of 2018 --------------------------------------------------------------- Dated this the 9th day of February, 2018 J U D G M E N T Petitioner is an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. The self assessments made by the petitioner for the assessment years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13 have been revised by the first respondent in terms of Ext.P1 series orders under Section 143(3) of the Act. Challenging Exts.P1 series orders, the petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P3 series are the applications for stay preferred by the petitioner in Ext.P2 series appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent W.P.(c).No.4532 of 2018 : 2 : in passing orders on Ext.P3 series applications for stay. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the second respondent to take a decision on Ext.P3 series applications for stay preferred by the petitioner in Ext.P2 series appeals, within two months from the date of receipt of a copy of this judgment. Needless to say that until orders are passed as directed above, further proceedings for realization of the amounts covered by Exts.P1 series assessment orders shall be deferred. P.B.SURESH KUMAR JUDGE rsr "