KOORAKKADAN EBRAHIM RASHEED V. THE INCOME TAX OFFICER

WP(C)/227/2022

AI Insights

The case involves Koorakkadan Ebrahim Rasheed, the petitioner, who is contesting an assessment order issued by the Income Tax Officer for the assessment year 2017-18. The petitioner has filed appeals against the assessment and subsequent rectification orders, along with stay petitions to halt coercive actions based on these orders. The primary concern of the petitioner is the apprehension of coercive proceedings before the stay petitions are considered. The court's decision focuses on ensuring a timely review of the stay petitions and suspending any coercive actions until a decision is reached.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 760404 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-01-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: T M SREEDHARAN; NISHA JOHN; V P NARAYANAN
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"WP(C) NO. 227 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 6TH DAY OF JANUARY 2022 / 16TH POUSHA, 1943 WP(C) NO. 227 OF 2022 PETITIONER/S: KOORAKKADAN EBRAHIM RASHEED AGED 38 YEARS KOORAKKADAN HOUSE, KANDANTHARA, ALLAPRA, P. O. PERUMBAVOOR, ERNAKULAM - 683 556. BY ADVS. T.M.SREEDHARAN (SR.) NISHA JOHN V.P.NARAYANAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 3/WARD 2, KAP COMMERCIAL COMPLEX, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, ALUVA RANGE, R. S. ROAD, ALUVA - 683 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) 28/243 \"POORNIMA\", NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 3 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110 001. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: ADV.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 227 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.227of 2022 ------------------------------------------------ Dated this the 6th day of January, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. Subsequently, an order of rectification was issued on 17.11.2021 as per Ext.P3 against which Ext.P4 appeal has been preferred before the 3rd respondent.A petition for stay of proceedings pursuant to the assessment orders have also been filed as per Ext.P2 (a) & Ext.P4 (a). Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2nd respondent to forward Ext.P2 appeal and Ext.P2 (a) stay petition to the 3rd respondent immediately, and on receipt of the same, the 3rd respondent shall consider and pass orders on Ext.P2 (a) & Ext.P4 (a) stay petitions, in a time bound manner, at any rate, within a period WP(C) NO. 227 OF 2022 3 of three months from the date of receipt of a copy of this judgment as well as the appeal and stay petitions. Till such a decision is taken, all coercive proceedings against the petitioner, pursuant to Exts.P1 and P3 shall be kept in abeyance. The writ petition is disposed of as above. sd/- BECHU KURIAN THOMAS JUDGE jm/ WP(C) NO. 227 OF 2022 4 APPENDIX OF WP(C) 227/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 30.12.2019 ALONG WITH DEMAND NOTICE DATED 30.12.2019. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18.02.20 SUBMITTED BEFORE THE 2ND RESPONDENT. Exhibit P2(a) STAY PETITION DATED 18.02.2020 SUBMITTED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE SECOND ORDER DATED 17.11.2021 PASSED BY THE 1ST RESPONDENT. Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM AGAINST THE 2ND ORDER FILED BEFORE THE 3RD RESPONDENT. Exhibit P4(a) TRUE COPY OF THE STAY PETITION AGAINST THE 2ND ORDER FILED BEFORE THE 3RD RESPONDENT. "