MACHINGAL ALI BAVA V. ASST. COMMISSSIONER OF INCOME TAX

WP(C)/17769/2023

AI Insights

The case involves Machingal Ali Bava, the petitioner, who filed a writ petition against the Assistant Commissioner of Income Tax Central Circle-1, the Commissioner of Income Tax (Appeals)-III, and the Manager of State Bank of India. The petitioner sought a directive for the second respondent to consider and dispose of his stay petitions related to appeals against several assessment orders issued by the income tax department. The petitioner argued that the stay petitions, filed on 26.4.2023, had not been considered, leading to apprehensions of enforcement of the assessment orders. The court, after hearing the arguments, decided to direct the second respondent to expedite the consideration of the stay petitions and defer any further proceedings based on the assessment orders until a decision is made.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748834 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-06-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P RAGHUNATHAN; PREMJIT NAGENDRAN; M SHYLAJA; RISHAL
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition; Writ petition
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 5TH DAY OF JUNE 2023 / 15TH JYAISHTA, 1945 WP(C) NO. 17769 OF 2023 PETITIONER: MACHINGAL ALI BAVA MACHINGAL HOUSE ,THENNALA P O , MALAPPURAM, PIN - 676508 BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN M.SHYLAJA RISHAL.K RESPONDENTS: 1 ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, AAYAKAR BHAVAN (NORTH BLOCK) KOZHIKODE, PIN - 673001 2 COMMISSIONER OF INCOME TAX (APPEALS)-III PANAMPALLI NAGAR , KOCHI, PIN - 682036 3 MANAGER STATE BANK OF INDIA ,PB NO.1, KAITHAKATH COMPLEX, AR NAGAR PO ,KOLAPPURAM JUNCTION , MALAPPURAM, PIN - 676305 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17769 OF 2023 2 Dated this the 5th day of June, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P5 to P8 appeals along with Exts.P10 to P13 stay petitions and until such time to stay further proceedings pursuant to Exts.P1 to P4 orders. 2. The petitioner's case is that, aggrieved by Exts.P1 to P4 orders, he has filed Exts.P5 to P8 appeals before the second respondent. Later, the petitioner filed Exts.P10 to P13 stay petitions on 26.4.2023. However, the stay petitions have not been considered till date. The petitioner apprehends that the respondents may enforce Exts.P1 to P4 orders. Hence, the writ petition. 3. Heard; Sri. Premjit Nagendran, the learned counsel appearing for the petitioner and Sri. Jose WP(C) NO. 17769 OF 2023 3 Joseph, the counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P10 to P13 stay petitions are pending consideration before the second respondent since 26.4.2023, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Exts.P10 to P13 stay petitions, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Exts.P10 WP(C) NO. 17769 OF 2023 4 to P13 stay petitions, all further proceedings pursuant to Exts.P1 to P4 and P14 shall stand deferred. SD/- rmm5/6/2023 C.S.DIAS, JUDGE WP(C) NO. 17769 OF 2023 5 APPENDIX OF WP(C) 17769/2023 PETITIONER EXHIBITS Exhibit -P-1 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2018.19 Exhibit-P-2 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2019.20 Exhibit-P-3 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2020.21 Exhibit-P-4 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2021.22 Exhibit-P-5 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-1 ORDER BEFORE SECOND RESPONDENT Exhibit- P-6 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-2 ORDER BEFORE SECOND RESPONDENT Exhibit-P-7 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-3 ORDER BEFORE SECOND RESPONDENT Exhibit-P-8 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-4 ORDER BEFORE SECOND RESPONDENT Exhibit-P-9 PHOTOCOPY OF APPLICATION DT.25.04.2023 FILED BEFORE FIRST RESPONDENT Exhibit-P-10 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-5 APPEAL Exhibit-P-11 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-6 APPEAL Exhibit-P-12 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-7 APPEAL WP(C) NO. 17769 OF 2023 6 Exhibit-P-13 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-8 APPEAL Exhibit-P-14 PHOTOCOPY OF NOTICE U/S 226(3) DT 25.05.2023 SERVED ON THIRD RESPONDENT "