H.Jayaraj V. Income-Tax Officer, Ward 1(4) and Commissioner of Income Tax (Appeals)-I and Commissioner of Income Tax

WP(C)/28443/2014

AI Insights

The case involves H. Jayaraj, the petitioner, who challenged the assessment and penalty orders issued by the Income Tax Officer for the assessment year 2012-13. The petitioner had filed an appeal and a stay petition with the Commissioner of Income Tax (Appeals), which were pending. The petitioner contested the notices issued by the Income Tax Officer that led to the attachment of his bank accounts. The court's decision focused on ensuring a timely review of the petitioner's appeals and maintaining the status quo on the bank accounts until a decision was made.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 799929 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-10-2014
• Assessment Year: misc
• Other Referred Cases: WPC NO 25107 OF 2014 (K)
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ; P DANIEL
• Keywords: Appeal; Assessment Order; Bank Account Attachment; Condone delay; Income Tax; Penalty order; Stay Petition
• Section: 143(3); 271(1)(c); 156; 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 31ST DAY OF OCTOBER 2014/9TH KARTHIKA, 1936 WP(C).No. 28443 of 2014 (E) ---------------------------- PETITIONER(S): --------------- H.JAYARAJ, 11JF NIVAS, VADAKKEVEETTIL, THEKKUTHAI, POZHIYOOR, TRIVANDRUM – 695 525. BY ADVS.SRI.S.ARUN RAJ SRI.P.DANIEL RESPONDENT(S): -------------- 1. INCOME-TAX OFFICER, WARD 1(4), AAYAKAR BHAVAN, KAUDIAR, TRIVANDRUM – 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, AAYAKAR BHAVAN, KOUDIAR, THIRUVANANTHAPURAM – 695 003. 3. COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOUDIAR, THIRUVANANTHAPURAM – 695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RVS. WP(C).No. 28443 of 2014 (E) APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29-04-2014 U/S 143(3) OF THE ACT AND THE DEMAND NOTICE ISSUED U/S 156. EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER U/S. 271(1)(C) DATED 23-06-2014 LEVYING PENALTY OF RS 9,27,590/- AND DEMAND NOTICE. EXHIBIT P3 TRUE COPY OF THE APPEAL FILED AGAINST PENALTY ORDER U/S 271(1)(C) DATED 23-06-2014 LEVYING PENALTY OF RS 9,27,590/- BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A) STAY PETITION FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS I) TRIVANDRUM ON 21-10-2014. EXHIBIT P4 TRUE COPY OF THE NOTICE U/S 226(3) DATED 24-07-2014 ISSUED BY THE MANAGER, ING VYSYA BANK, POOVAR BRANCH, THIRUVANANTHAPURAM. EXHIBIT P4(A) TRUE COPY OF THE NOTICE U/.S 226(3) DATED 24-07-2014 ISSUED TO THE MANAGER SBT, POZHIYOOR BRANCH, THIRUVANANTHAPURAM. EXHIBIT P4(B) A TRUE COPY OF THE NOTICE U/S 226(3) DATED 24-07-2014 ISSUED TO THE MANAGER, THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, UCHAKKADA BRANCH, THIRUVANANTHAPURAM. EXHIBIT P4(C) TRUE COPY OF THE NOTICE U/S 226(3) DATED 24-07-2014 ISSUED TO THE MANAGER HDFC, PMG BRANCH THIRUVANANTHAPURAM. EXHIBIT P4(D) COPY OF THE NOTICE U/S 226(3) DATED 22-08-2014 ISSUED TO THE MANAGER, FEDERAL BANK, POOVAR BRANCH, THIRUVANANTHAPURAM. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 21-08-2014 ISSUED BY THE BRANCH MANAGER, ING VYSYA BANK, POOVAR BRANCH, THIRUVANANTHAPURAM SHOWING DEDUCTION OF RS.2,83,201.60 FROM THE PETITIONER'S BANK ACCOUNT AND HAS SUBMITTED A DEMAND DRAFT TO THE INCOME TAX OFFICER FOR THE SAID AMOUNT . EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 26-09-2014 PASSED BY THE HONOURABLE HIGH COURT OF KERALA IN WPC NO 25107 OF 2014 (K). RESPONDENT(S)' EXHIBITS : NIL. /TRUE COPY/ P.A.TO JUDGE RVS. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)28443 OF 2014 ......................................................................... Dated this the 31st October, 2014 J U D G M E N T Being aggrieved of Exts.P1 assessment order and Ext.P2 penalty order in respect of the assessment year 2012-13, the petitioner had preferred Ext. P3 appeal along with petition for stay before the second respondent Commissioner of Income Tax (Appeals), which are pending consideration. The petitioner is aggrieved of Exts.P4 series of notices issued by the first respondent/Income Tax Officer attaching the Bank accounts of the petitioner, which are subjected to challenge in this Writ Petition. 2. Heard the learned Standing Counsel for the respondents, who submits that, there is delay in filing the appeal. But the learned Counsel for the petitioner submits that along with Ext.P3 appeal and stay petition, the petitioner has also filed a petition to condone the delay as well. 3. Considering the facts and circumstances, the second respondent/Commissioner of Income Tax is directed to consider and pass appropriate orders on the petitions for stay and to condone the delay, if any, in accordance with law, as W.P.(C)28443 OF 2014 2 expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of the judgment. 'Status quo' shall be maintained with regard to bank account with reference to Ext.P4 series notices as on date. Appellate authority shall also consider and finalise the appeal in accordance with law as expeditiously as possible. The Writ Petition is disposed of. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent for further steps. P.R. RAMACHANDRA MENON, JUDGE. lk "