K.K.MOHANDAS V. DEPUTY COMMISSIONER OF INCOME TAX,

WP(C)/30158/2018

AI Insights

The case involves K.K. Mohandas, the petitioner, who challenged multiple income tax assessment orders from the years 2007-2008 to 2013-2014 before the Commissioner of Income Tax (Appeals). The primary relief sought was the expedited handling of a stay petition related to these assessments, which had been pending since 2015. The petitioner, represented by Advocate Sri Rajesh Nambiar, expressed concerns over potential coercive departmental actions due to the delayed resolution of the stay petition. The court, presided over by Justice Dama Seshadri Naidu, acknowledged the petitioner's concerns but refrained from mandating a specific timeline for the appellate authority's decision, instead urging an expeditious review.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 697603 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-11-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAJESH NAMBIAR
• 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 DAMA SESHADRI NAIDU WEDNESDAY,THE 21ST DAY OF NOVEMBER 2018 / 30TH KARTHIKA, 1940 WP(C).No. 30158 of 2018 PETITIONER: K.K.MOHANDAS, AGED 62 YEARS KOLANTHARA HOUSE, MELMURINGODI PERAVOOR, KANNUR-670 673 BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, AYAKAR BHAVAN( NORTH BLOCK), KOZHIKODE, PIN- 673 001 2 COMMISSIONER OF INCOME TAX(APPEALS) COCHIN 682 036 3 TAX RECOVERY OFFICER(CENTRAL) KOCHI, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G ROAD, COCHIN 682 011 4 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 AAYAKARBHAVAN(NORTH BLOCK) KOZHIKODE 673 001 SRI JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30158 of 2018 2 JUDGMENT The petitioner, an assessee, assailed Exts.P1 to P7 assessment orders before the Commissioner of Income Tax (Appeals), the 2nd respondent. Those assessment orders belong to 2007-2008 to 2013-2014. Seeking their early disposal, the petitioner has filed this writ petition. 2. Now the petitioner's counsel, however, confines the relief to the appellate authority's disposing of the interim stay petition. 3. Granted, the petitioner very recently filed a stay petition in an appeal pending since 2015. The petitioner, nevertheless, wants to press the stay petition before the authority to ward off departmental coercive steps. 4. Though this Court is disinclined to fix a time frame on the 2nd respondent's considering the application, it however serves the interest of justice if the authority could consider the petitioner's stay petition, expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE WP(C).No. 30158 of 2018 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08,UNDER THE INCOME TAX ACT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09,UNDER THE INCOME TAX ACT EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10,UNDER THE INCOME TAX ACT EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11,UNDER THE INCOME TAX ACT EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12,UNDER THE INCOME TAX ACT EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13,UNDER THE INCOME TAX ACT EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14,UNDER THE INCOME TAX ACT EXHIBIT P8 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P1 ASSESSMENT ORDER EXHIBIT P9 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P2 ASSESSMENT ORDER EXHIBIT P10 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDER WP(C).No. 30158 of 2018 4 EXHIBIT P11 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P4 ASSESSMENT ORDER EXHIBIT P12 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P5 ASSESSMENT ORDER EXHIBIT P13 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P16 ASSESSMENT EXHIBIT P14 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P7 ASSESSMENT EXHIBIT P15 TRUE COPY OF THE NOTICE OF DEMAND DATED 8-8- 2018 FOR THE YEAR 2007-08 EXHIBIT P16 TRUE COPY OF THE NOTICE OF DEMAND DATED 9-8- 2018 FOR THE YEAR 2008-09 EXHIBIT P17 TRUE COPY OF THE NOTICE OF DEMAND DATED 9- 08-2018 FOR THE YEAR 2009-10 EXHIBIT P18 TRUE COPY OF THE NOTICE OF DEMAND DATED 9- 08-2018 FOR THE YEAR 2010-11 EXHIBIT P19 TRUE COPY OF THE NOTICE OF DEMAND DATED 9- 08-2018 FOR THE YEAR 2011-12 EXHIBIT P20 TRUE COPY OF THE NOTICE OF DEMAND DATED 9- 08-2018 FOR THE YEAR 2012-13 WP(C).No. 30158 of 2018 5 EXHIBIT P21 TRUE COPY OF THE NOTICE OF DEMAND DATED 9- 08-2018 FOR THE YEAR 2013-14 EXHIBIT P22 TRUE COPY OF THE REPLY DATED 15-08-2018 TO EXT P23 DEMAND NOTICE EXHIBIT P23 TRUE COPY OF THE PROCEEDINGS DATED 28/08/2018 OF THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD "