CHENGAZHASSERIL THOMAS KURIAN V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/24105/2022

AI Insights

The petitioner, Chengazhassseril Thomas Kurian, filed a writ petition challenging the assessment orders for the years 2011-2012, 2012-2013, and 2014-2015 issued by the Assistant Commissioner of Income Tax, Kottayam. The petitioner had already filed appeals against these orders and requested stays on the proceedings, which were pending before the Income Tax Appellate Tribunal, Kochi Bench. The petitioner apprehended that coercive actions might be taken based on the assessment orders before the stay petitions were considered. The High Court's intervention was sought to ensure that the stay petitions were addressed promptly and that no coercive measures were taken in the interim.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 684608 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-07-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ABRAHAM MARKOS; V MARKOS; ISAAC P G CHANDAPILLAI; ABRAHAM JOSEPH MARKOS; SHARAD KODANTHARA
• Keywords: Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 WP(C) NO. 24105 OF 2022 PETITIONER: CHENGAZHASSERIL THOMAS KURIAN AGED 58 YEARS CHENGAZHASSERIL, KEEZHAMPARA P.O., MELAMPARA, BHARANANGANAM, KOTTAYAM , PIN - 686578 BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOTTAYAM, PIN - 686002 2 INCOME TAX APPELLATE TRIBUNAL KOCHI BENCH, KENDRIYA BHAVAN BLOCK NO. C1 & C2,1ST FLOOR, KAKKANAD, KOCHI, PIN - 682037 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.24105/2022 -2- J U D G M E N T Aggrieved by Exts.P1 to P3 orders of assessment relating to assessment years 2011-2012, 2012-2013 and 2014-2015, the petitioner has preferred Exts.P5, P6 & P7 appeals before the Income Tax Appellate Tribunal, Kochi Bench. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Exts.P8, P9 & P10. The petitioner apprehends coercive proceedings to be effected even before the petitions for stay are considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the Tribunal to consider and pass orders on Exts.P8, P9 & P10 stay petitions, within a period of three months from the date of receipt of a certified copy of this judgment. Till such such orders are passed the demand (Ext.P11) shall be kept in abeyance. The writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE AMG W.P (C) No.24105/2022 -3- APPENDIX OF WP(C) 24105/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P4 TRUE COPY OF THE ORDER DATED 08.02.2022 FOR AY 2011- 12 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI Exhibit P5 TRUE COPY OF APPEAL NO.472/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2011-12. Exhibit P6 TRUE COPY OF APPEAL NO.473/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2012-13. Exhibit P7 TRUE COPY OF APPEAL NO.474/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P8 TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILED BY THE PETITIONER FOR AY 2011 -12 BEFORE THE 2ND RESPONDENT. Exhibit P9 TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILED BY THE PETITIONER FOR AY 2012-13 BEFORE THE 2ND RESPONDENT. Exhibit P10 TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILED BY THE PETITIONER FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. Exhibit P11 TRUE COPY OF THE RECOVERY NOTICE DATED 17.06.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. "