MAJEEDHA BEEVI V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/19893/2014

AI Insights

The case involves Majidha Beevi, the petitioner, who challenged the initiation of coercive proceedings by the income tax authorities for the assessment years 2006-07 to 2009-10. The petitioner had filed appeals against the assessment orders and concurrently filed stay petitions, which were pending before the Commissioner of Income Tax (Appeals) - III. The writ petition was filed to seek relief from the coercive actions pending the decision on the stay petitions. The court's decision focused on ensuring a timely resolution of the stay petitions and halting any coercive measures until a decision was made.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755743 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-08-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M R RAJESH; E S SANDHYA
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition
• Section: 220

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 1ST DAY OF AUGUST 2014/10TH SRAVANA, 1936 WP(C).No. 19893 of 2014 (J) --------------------------------------- PETITIONER: ------------------- MAJIDHA BEEVI, W/O. SHAJAHAN, AMINAS, NAGAROOR ROAD, KALLAMBALAM, KALLAMBALAM.P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.M.R.RAJESH, SMT.E.S.SANDHYA. RESPONDENTS: ----------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) - III, KERA BHAVAN, 6TH FLOOR, S.R.V.H.S ROAD, COCHIN - 682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, 4TH FLOOR, ANNEXUE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. 4. THE TAX RECOVERY OFFICER, RANGE - 1, TRIVANDRUM, OFFICE OF THE J.T. COMMISSIONER OF INCOME TAX, 3RD FLOOR, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C).NO.19893/2014 - J: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1 : TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2006 - 07. EXT.P.1 (a): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2007 - 08. EXT.P.1 (b): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2008 - 09. EXT.P.1 (c): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2009 - 10. EXT.P.2 : TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2006-07 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2 (a): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2 (b): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2 (c): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.3 : TRUE COPY OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2006-07. EXT.P.3 .(a): TRUE COPY OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2007-08. EXT.P.3 .(b): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2008-09. EXT.P.3 (c): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2009-10. EXT.P.4 : A TRUE COPY OF THE ORDER NO.BVCPM2195L/CTRL.CIR-I/TVM/ 2013-14 DTD. 15/05/2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 19893 of 2014 - - - - - - - - - - - - - - - - Dated 1st August, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 series are the assessment orders passed against the petitioner for the years 2006-07 to 2009-10, against which the petitioner filed Ext.P2 series of appeals along with Extt.P3 series of stay petitions, which are stated to be pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. 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 series of stay petitions, within a period of one month from today and the coercive proceedings be stayed until such orders are WP(C).19893/14 2 passed, which orders shall determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy// "