DR.THRESSIA JOHN V. UNION OF INDIA

WP(C)/1286/2015

AI Insights

The case involves Dr. Thressia John, the petitioner, who is contesting a demand raised from an income tax assessment for the year 2008-09. The petitioner had already paid 30% of the demanded amount following an order under Section 226 of the Income Tax Act, 1961. The petitioner filed an appeal against the assessment order and a stay application, which was still pending consideration at the time of the writ petition. The primary legal issue was the delay in the consideration of the stay application concerning the tax demand.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 742163 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-01-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M NAMBIAR; P GOPINATH; P THOMAS; K MATHAI; JOSON MANAVALAN; KURYAN THOMAS
• Keywords: Appeal Pending; Coercive Proceedings; Income tax assessment; Stay Petition
• Section: 154; 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 14TH DAY OF JANUARY 2015/24TH POUSHA, 1936 WP(C).No. 1286 of 2015 (I) --------------------------- PETITIONER : ------------------ DR.THRESSIA JOHN, AGED 67 YEARS, CHEREATJ JPISE. T.B. ROAD, THRISSUR - 688001. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS RESPONDENTS : ---------------------- 1. UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI - 110001. 2. THE DEPUTY COMMISSIONR OF INCOME TAX, CENTRAL CIRCLE, THRISSUR - 688 001. 3. THE COMMISSINR OF INCOME TAX (APPEALS) - I KOCHI - 68 2011. 4. THE COMMISSIONR OF INCOME TAX, ERNAKULAM - 682011. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 1286 of 2015 (I) APPENDIX PETITIONER'S EXHIBITS : P1: COPY OF THE ASSESSMENT ORDER DT 16/12/2011, ISSUED TO THE PETITIONER BY THE R2 FOR THE ASSESSMENT YEAR 2008-09. P2: COPY OF THE RECTIFIED ORDER OF ASSESSMENT DT 30/10/2012 ISSUED TO THE PETITIONER BY THE R2 FOR THE U/S. 154 OF THE ACT. P3: COPY OF THE APPEAL MEMORANDUM DT 11/1/2012 FILED BY THE PETITIONER BEFORE THE R3. P4: COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DT 6/8/2012, FILED BY THE PETITIONER BEFORE THE R4. P5: COPY OF THE LETTER DT 26/2/2013 SENT TO THE R2 BY THE AUTHORISED REPRESENTATIVE OF THE PETITIONER. P6: COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DT 19/6/2013, FILED BY THE REPRESENTATIVE OF THE PETITIONER BEFORE THE R4. P7: COPY OF THE ORDER DT 30/1/2014 ISSUED TO THE PETITIONER BY THE R2. P8: COPY OF THE CHALAN EVIDENCING PAYMENTS MADE BY THE PETITIONER ON 28/3/2013, 31-01-2014, 11-3-2014. P9: COPY OF THE STAY PETITION DT 4/11/2014 FILED BY THE PETITIONR BEFORE THE R3. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 1286 of 2015 - - - - - - - - - - - - - - - - Dated 14th January, 2015 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT The petitioner is aggrieved with the demand raised with respect to an assessment of the year 2008-09. The petitioner has also paid 30% of the demand as per an order under Section 226 of the Income Tax Act, 1961 (for short 'the Act') passed by the Assessing Officer. It is also submitted that an appeal filed at Ext.P3 is pending with a stay application at Ext.P9 which is not yet considered. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the Appellate Authority, the 3rd respondent herein, shall dispose of Ext. P9 stay petition within a period of two months from today and the coercive proceedings be stayed until such orders are passed, which order shall WP(C).1286/15 2 determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN Judge Mrcs //True Copy// "