S.MOHANAN NAIR, V. THE DEPUTY COMMISSIONER OF INCOME TAX,

WP(C)/11995/2022

AI Insights

The case involves S. Mohanan Nair, the petitioner, who challenged the assessment orders for the years 2006-07, 2007-08, and 2008-09 issued by the Deputy Commissioner of Income Tax. The petitioner filed appeals and stay petitions against these orders, fearing immediate coercive actions before the stay petitions could be considered. The High Court's intervention was sought to delay any coercive measures until the stay petitions were addressed.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 751460 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-04-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V P NARAYANAN; NISHA JOHN
• Keywords: Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"WP(C) NO. 11995 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 4TH DAY OF APRIL 2022 / 14TH CHAITHRA, 1944 WP(C) NO. 11995 OF 2022 PETITIONER/S: S.MOHANAN NAIR,\"MOHANAM\", T.C. NO. 55/294, KAIMANAM, THIRUVANANTHAPURAM- 695 018. BY ADVS. V.P.NARAYANAN NISHA JOHN RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, ANNEXRE, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI 110 003. 3 THE TAX RECOVERY OFFICER, OFFICE OF THE TAX RECOVERY OFFICER, KANOMKULATHY TOWERS, INCOME TAX OFFICE, ERNAKULAM 682 011. OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 11995 OF 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.11995 of 2022 ---------------------------------------- Dated this the 4th day of April, 2022 JUDGMENT Aggrieved by Ext.P1, Ext.P4 and Ext.P7 orders of assessment relating to assessment years 2006-07, 2007-08 and 2008-09, petitioner has preferred Ext.P2, Ext.P5 and Ext.P8 appeals before the 2nd respondent. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P3, Ext.P6 and Ext.P9. 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 consider and pass orders on Ext.P3, Ext.P6 and Ext.P9 stay petitions, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE jm/ WP(C) NO. 11995 OF 2022 3 APPENDIX OF WP(C) 11995/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.09.2021 FOR THE ASSESSMENT YEAR 2006-2007 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29.11.2021 FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-2007. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 4.11.2021 FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07. Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.09.2021 FOR THE ASSESSMENT YEAR 2007-08 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29.11.2021 FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007- 08. Exhibit P6 TRUE COPY OF THE STAY PETITION DATED 4.11.2021 FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007-2008. Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.09.2021 OF THE THE ASSESSMENT YEAR 2008-2009 ISSUED BY THE 1ST RESPONDENT. Exhibit P8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 30.11.2021 FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008 - 09. Exhibit P9 TRUE COPY OF THE STAY PETITION DATED 4.11.2021 FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008 09. "