K.P.JOHNY V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/11320/2018

AI Insights

The case involves K.P. Johny, the petitioner, who is an assessee under the Income Tax Act, aggrieved by a series of assessment orders issued by the Assistant Commissioner of Income Tax, the first respondent. The petitioner filed appeals against these orders and also submitted applications for stay on the realization of the assessed amounts. The primary grievance in the writ petition was the delay by the Commissioner of Income Tax (Appeals) in deciding on these stay applications, which allegedly led to the initiation of proceedings for the realization of the assessed amounts. The court's decision focused on ensuring a timely resolution of the stay applications to prevent further actions on the assessed amounts until a decision was made.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755241 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-04-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K S NAIR
• Keywords: Assessment Order; Income Tax; Realisation of amounts; Stay Application
• Section: 220(6)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 4TH DAY OF APRIL 2018 / 14TH CHAITHRA, 1940 WP(C).No. 11320 of 2018 PETITIONER(S) K.P.JOHNY S/O. POULOSE, MANAPPURAM HOUSE, HOSPITAL RAOD, CHALAKKUDY, THRISSUR - 680 307. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S): 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), 3RD FLOOR, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11320 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. COPY OF ASSESSMENT ORDER DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2009-10 (ASSESSMENT YEAR 2010-11) EXHIBIT P1 (A). COPY OF ASSESSMENT ORDER DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2010-11 (ASSESSMENT YEAR 2011-12) EXHIBIT P1 (B). COPY OF ASSESSMENT ORDER DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2013-14 (ASSESSMENT YEAR 2014-15) EXHIBIT P2. COPY OF APPEAL MEMORANDUM DATED 03.02.2018 AGAINST EXT. P1 EXHIBIT P2 (A). COPY OF APPEAL MEMORANDUM DATED 03.02.2018 AGAINST EXT. P1 (A) EXHIBIT P2 (B). COPY OF APPEAL MEMORANDUM DATED 03.02.2018 AGAINST EXT. P1 (B) EXHIBIT P3. COPY OF COMMON INTIMATION FOR STAY IN THE APPEAL SUBMITTED BEFORE 1ST RESPONDENT 05.03.2018 FOR THE FINANCIAL YEARS 2009-10,2010-11 AND 2013-14 EXHIBIT P4. COPY OF INTIMATION RECEIVED FROM THE 1ST RESPONDENT DATED 01.03.2018 REGARDING EXT. P3 EXHIBIT P5. COPY OF THE STAY PETITION ON STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2009-10 DATED 12.03.2018 EXHIBIT P5 (A). COPY OF THE STAY PETITION ON STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2010-11 DATED 12.03.2018 EXHIBIT P5 (B). COPY OF THE STAY PETITION ON STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2013-14 DATED 12.03.2018 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P .B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P .(C).No.11320 of 2018 ------------------------------------------------- Dated this the 4th day of April, 2018 J U D G M E N T Petitioner is an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. Aggrieved by Ext.P1 series assessment orders, the petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P5 series are the applications for stay preferred by the petitioner in Ext.P2 series appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on the applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Ext.P1 series orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition W.P. (c) No.11320/2018 -2- directing the second respondent to take a decision on the applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. This shall be done untrammelled by the orders, if any, passed by the competent authorities under the Act in exercise of their powers under sub-section (6) of Section 220 of the Act. Needless to say that until orders are passed on the applications for stay, further proceedings for realisation of the amounts covered by Ext.P1 series assessment orders shall be deferred. Sd/- P .B.SURESH KUMAR, JUDGE. SKS "