K.T.IBRAHIM V. INCOME TAX OFFICER, PALAKKAD

WP(C)/19058/2014

AI Insights

The case involves K.T. Ibrahim, the petitioner, who faced assessment orders from the Income Tax Officer for the years 2005-2006 to 2008-2009. Ibrahim filed appeals against these orders along with stay petitions to the Income Tax Appellate Tribunal. While these appeals and petitions were pending, coercive proceedings were threatened against him. The writ petition was filed to seek relief from these threats and to expedite the decision on the stay petitions. The High Court of Kerala at Ernakulam, presided by Justice K. Vinod Chandran, ruled in favor of the petitioner by directing the Tribunal to resolve the stay applications promptly and halting any coercive actions in the meantime.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755747 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-07-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; MAHESH MENON
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 24TH DAY OF JULY 2014/2ND SRAVANA, 1936 WP(C).No. 19058 of 2014 (F) ---------------------------- PETITIONER : -------------------- K.T. IBRAHIM, KTC VEGETABLES MAIN ROAD, PATTAMBI PALAKKAD DISTRICT. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S) : ---------------------------- 1. INCOME TAX OFFICER, WARD NO. 2, PALAKKAD-678 001. 2. INCOME TAX APPELLATE TRIBUNAL FIRST FLOOR, BLOCK C1 KENDRIYA BHAVAN, KAKKANAD KOCHI - 682 037 3. TAX RECOVERY OFFICER OFFICE OF THE COMMISSIONER OF INCOME TAX AYAKAR BHAVAN, S.T. NAGAR THRISSUR - 680 001. R1 TO R3 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19058 of 2014 (F) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31-12-2010. EXT.P1(a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31-12-2010. EXT.P1(b) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31-12-2010. EXT.P1(c) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31-12-2010. EXT.P2 COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI DATED 30-12-2013. EXT.P2(a) COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI DATED 30-12-2013. EXT.P2(b) COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI DATED 30-12-2013. EXT.P2(c) COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI DATED 30-12-2013. EXT.P3 COPY OF APPEAL FILED BY THE PETITIONER DATED 17-4-2014. EXT.P3(a) COPY OF APPEAL FILED BY THE PETITIONER DATED 17-4-2014. EXT.P3(b) COPY OF APPEAL FILED BY THE PETITIONER DATED 17-4-2014. EXT.P3(c) COPY OF APPEAL FILED BY THE PETITIONER DATED 17-4-2014. EXT.P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 18-7-2014. (Contd...) WP(C).No. 19058 of 2014 (F) EXT.P5 COPY OF STAY PETITION FILED BY THE PETITIONER DATED 20-7-2014. EXT.P5(a) COPY OF STAY PETITION FILED BY THE PETITIONER DATED 20-7-2014. EXT.P5(b) COPY OF STAY PETITION FILED BY THE PETITIONER DATED 20-7-2014. EXT.P5(c) COPY OF STAY PETITION FILED BY THE PETITIONER DATED 20-7-2014. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn K.VINOD CHANDRAN, J. --------------------------------------- W.P(C).No.19058 of 2014 ---------------------------------------- Dated this the 24th day of July, 2014 J U D G M E N T Ext.P1series are the assessment orders passed against the petitioner for the years 2005-2006 to 2008-2009. Against this order, petitioner filed Ext.P3 series appeals, which are accompanied by Ext.P5 series stay petitions before the 2nd respondent. The appeals and the stay petitions are pending before the 2nd respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Ext.P3 stay applications within a period of one month from today and the coercive proceedings be stayed until such orders are passed; which order shall determine the matter thereafter. W.P(C).No.19058 of 2014 2 3. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. Writ petition disposed of. K.VINOD CHANDRAN, Judge Sbna "