INNARAN DAMODARAN SHANMUGHAN, V. COMMISSIONER OF INCOME TAX (APPEAL),

WP(C)/36284/2022

AI Insights

The case involves Innaran Damodaran Shanmughan, the petitioner, who filed a writ petition against the Commissioner of Income Tax (Appeal) and the Income Tax Officer, Guruvayoor. The petition sought a direction to the 1st respondent to dispose of an appeal (Ext. P5) filed against an assessment order (Ext. P4) issued by the 2nd respondent. The assessment order was dated 2.11.2021 for the assessment year 2017-18. The court, acknowledging the limited prayer made in the writ petition, directed the 1st respondent to address the appeal expeditiously.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 766335 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-02-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S JATHIN DAS; G S KUMAR; S SOUMYA ISSAC; T A PRAKASH
• Keywords: Appeal; Assessment Order; Income Tax

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 20TH DAY OF FEBRUARY 2023 / 1ST PHALGUNA, 1944 WP(C) NO. 36284 OF 2022 PETITIONER: INNARAN DAMODARAN SHANMUGHAN, AGED 62 YEARS INNARAN HOUSE, VATANAPPALLY, VATANAPALLY P.O, CHAVAKKAD THRISSUR - 680 614. BY ADVS. S.JATHIN DAS G.S.SANAL KUMAR S.SOUMYA ISSAC T.A.PRAKASH RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEAL), INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, GURUVAYOOR, THRISSUR DISTRICT, PIN 680 101 2 THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, WARD NO.1 & TPS, GURUVAYOOR, THRISSUR DISTRICT, PIN - 680 101. SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 36284 OF 2022 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 3 6 2 8 4 o f 2 0 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 2 0 t h d a y o f F e b r u a r y , 2 0 2 3 J UDGME NT A d mi t . S t a n d i n g c o u n s e l t a k e s n o t i c e f o r t h e r e s p o n d e n t s . 2 . T h e l i mi t e d p r a y e r i n t h i s wr i t p e t i t i o n i s f o r a d i r e c t i o n t o t h e 1 s t r e s p o n d e n t t o d i s p o s e o f E x t . P 5 a p p e a l fi l e d a g a i n s t E x t . P 4 a s s e s s me n t o r d e r . I n v i e w o f t h e l i mi t e d p r a y e r ma d e i n t h e wr i t p e t i t i o n , t h i s wr i t p e t i t i o n i s d i s p o s e d o f d i r e c t i n g t h e 1 s t r e s p o n d e n t t o t a k e u p E x t . P 5 a p p e a l a n d h e a r a n d d i s p o s e o f t h e s a me wi t h i n t wo mo n t h s f r o m t h e d a t e o f r e c e i p t o f a c o p y o f t h i s j u d g me n t . T h e c o e r c i v e s t e p s f o r r e c o v e r y s h a l l b e k e p t i n a b e y a n c e t i l l t h e d i s p o s a l o f E x t . P 5 . S d / - T . R. RA V I s n J UDGE WP(C) NO. 36284 OF 2022 3 APPENDIX OF WP(C) 36284/2022 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT DATED 14.10.2022 Exhibit P2 TRUE COPY OF THE ACKNOWLEDGEMENT OF THE APPEAL FILED BY THE PETITIONER DATED 24.05.2022 Exhibit P3 TRUE COPY OF THE COVERING LETTER SUBMITTED BY THE PETITIONER WITH AN INTIMATION THAT THE PETITIONER HAS FILED APPEAL BEFORE THE 1ST RESPONDENT AND THE SAME WAS ACKNOWLEDGED BY THE 2ND RESPONDENT ON 1.11.2022 Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 2.11.2021 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT Exhibit P5 TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 20.5.2022 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "