RAMANI RADHAKRISHNAN V. THE COMMISSIONER OF INCOME TAX(APPEALS)

WP(C)/24601/2011

AI Insights

The case involves Ramani Radhakrishnan, the petitioner, who filed appeals against the assessment orders issued by the Deputy Commissioner of Income Tax for various financial years from 2003 to 2010. The appeals were accompanied by stay petitions requesting the suspension of coercive recovery actions pending the resolution of the appeals. The petitioner sought relief from the High Court of Kerala to halt these recovery proceedings until the appeals were decided. The court's decision focused on the expeditious handling of the stay petitions by the Commissioner of Income Tax (Appeals).

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 755990 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-09-2011
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V A PRADEEP KUMAR; M SHAJU PURUSHOTHAMAN; K S RAJESH
• Keywords: Appeal; Coercive Recovery; Income tax assessment; Stay Petition

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24601 of 2011(A) -------------------------- PETITIONER(S): --------------- RAMANI RADHAKRISHNAN W/O.DR.RADHAKRISHNAN, AGED 55 YEARS,SNAHIMADOM,N.PARAVAUR, ERNAKULAM DISTRICT. BY ADV. SRI.V.A.PRADEEP KUMAR SRI.M.SHAJU PURUSHOTHAMAN SRI.K.S.RAJESH RESPONDENT(S): --------------- 1. THE COMMISSIONER OF INCOME TAX(APPEALS) KERA BHAVAN,KOCHI 2. THE DEPUTYP COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 ERNAKULAM. SHRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24601/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1:- TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITIONER DURING THE PERIOD OF 2003-2004-APPEAL NO.ITA 50/CENT/CIT(A)-III-2010-2011. EXT.P2:- TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2004-2005-APPEAL NO.ITA 51/CENT/CIT(A)- III- 2010-2011. EXT.P3:- TRUE COPY OF THE APPEAL MEMORANDUM,AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2005-2006-APPEAL NO.ITA 52/ CENT/CIT(A)III-2010-2011. EXT.P4:- TRUE COPY OF THE APPEAL MEMORANDUM,AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2006-07 APPEAL NO.ITA 53/CENT CIT(A)-III-2010-2011. EXT.P5:- TRUE COPY OF THE APPEAL MEMORANDUM DURING THE PERIOD OF 2007-08 APPEAL NO.ITA 54/CENT/CIT(A)-III-2010-2011. EXT.P6:- TRUE COPY OF THE APPEAL MEMORANDUM DURING THE PERIOD OF 2008-09 APPEAL NO.ITA 65/CENT/CIT(A)-III-2010-2011. EXT.P7:- TRUE COPY OF THE APPEAL MEMORANDUM DURING THE PERIOD OF 2009 2010 APPEAL NO.ITA 66/CENT/CIT(A)-III-2010-2011. EXT.P8:- TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT 14-3-2011. EXT.P9:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2003-2004. EXT.P10:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD-2004-05 EXT.P11:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD-2005-06 EXT.P12:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD-2006-07 EXT.P13:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD-2007-08. EXT.P14:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD-2008-09. EXT.P15:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD-2009-10. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24601 of 2011 ================== Dated this the 7th day of September, 2011 J U D G M E N T Against Exts.P9 to P15 assessment orders, the petitioner has filed Exts.P1 to P7 appeals, which contain applications for stay also. The petitioner is aggrieved by coercive recovery proceedings pending disposal of the appeals. Having heard the learned standing counsel also, I dispose of this writ petition with a direction to the 1st respondent to consider and pass orders on the stay petitions accompanying Exts.P1 to P7 appeals, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till the stay petitions are disposed of, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge ///True copy/// P.A. to Judge "