SAJI K.ALIAS V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/14760/2024

AI Insights

The case involves Saji K. Alias and M/s. Mariyem Granites Pvt. Ltd., who filed a writ petition against the Income Tax Department officials, challenging the assessment orders for the years 2018-19 to 2022-23. The petitioners sought a writ of mandamus to direct the respondents to dispose of their appeals and stay petitions without insisting on pre-deposit of any amounts and to release certain properties and monies seized by the Income Tax Department. The court's decision focused on the expeditious handling of the stay petitions and the non-implementation of the assessment orders until the petitions were resolved.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747539 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-04-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAVANEETH NATH
• Assessee Lawyers: DINESH SHENOY; SILESH PRABHU; JOMOL PIUS; HELAN PAULOSE; VISHAKHA
• Keywords: Assessment orders; Income Tax; Stay petitions; Writ of Certiorari; Writ of Mandamus
• Section: 147; 144

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WP(C) NO. 14760 OF 2024 PETITIONER(S): 1 SAJI K.ALIAS AGED 51 YEARS S/O. ALIAS,CHENNOTH KUZHIKANDATHIL, THIRUVANIYOOR P.O., ERNAKULAM., PIN - 682308 2 M/S. MARIYEM GRANITES PVT.LTD. 9/342C, THIRUVANIYOOR P.O., REPRESENTED BY ITS MANAGING DIRECTOR, SAJI K.ALIAS., PIN - 682308 BY ADVS. DINESH R.SHENOY SILESH S. PRABHU JOMOL PIUS HELAN PAULOSE VISHAKHA J. RESPONDENT(S): 1 THE COMMISSIONER OF INCOME TAX (APPEALS) O/O PRINCIPAL COMMISSIONER OF INCOME TAX OLD RAILWAY STATION ROAD,COCHIN, PIN - 682018 2 JOINT COMMISSIONER OF INCOME TAX (APPEALS) O/O PRINCIPAL COMMISSIONER OF INCOME TAX,OLD RAILWAY STATION ROAD,COCHIN., PIN - 682018 3 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, COCHIN., PIN - 682018 OTHER PRESENT: BY ADV. SRI. NAVANEETH N. NATH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C.) No.14760 OF 2024 2 JUDGMENT Dated this the 09th day of April, 2024 The petitioners have approached this Court in this writ petition, with the following prayers; “(A) A writ of mandamus or any other appropriate writ, order or direction, directing respondents 1 or 2 to dispose of Exts.P9, 11, 13, 15, 17, 19 21 & 23 Appeals and Exts.P10, 12, 14, 16, 18, 20, 22 & 24 stay petitions filed therein, without Insisting on pre-deposit of any amounts as a condition for stay, accepting Item Nos.1 to 4 properties in Ext.P31. Representation (properties, the documents of title of which are seized and in the custody of the respondents). (B) A writ of certiorari, or any other appropriate writ, order or direction, quashing Ext.P36 order dated 21/3/2024 Issued by the respondents. (C) A writ of mandamus or any other appropriate writ, order or direction, directing the respondents to accept Item 1 to 4 among the properties offered as security, as per Ext.P31. representation and order release Item Nos.5 & 6, as well as the monies seized/attached from the petitioner forthwith, till the final disposal of the appeals filed by the petitioners before the Appellate Authorities. (D) Grant such other reliefs as may be deemed fit W.P.(C.) No.14760 OF 2024 3 and proper in the facts and the circumstances of the case. (E) Petitioners also pray that this Hon'ble Court may be pleased to dispense with the translation of the documents produced in the Vernacular Language.” 2. The petitioners have suffered 9 assessment orders for the assessment years 2018-19 to 2022-23 under Section 144 read with Section 147 of the Income T ax Act, 1961. The petitioners have filed eight appeals, in respect of the assessment orders for the assessment years 2018-19, 2019-20, 2020-21, 2021- 22 and2022-23. The appeals are placed on record as Exts.P9, 11, 13, 15, 17, 19 21 & 23 and the stay petitions as Exts.P10, 12, 14, 16, 18, 20, 22 & 24. 3. The learned Counsel for the petitioners submits that the Income T ax Department, in possession of the properties of the petitioners, having much more valuation than the tax assessed and penalty imposed. He, therefore, submits that till the disposal of the stay petitions, the Income T ax Department should not take any coercive measure for W.P.(C.) No.14760 OF 2024 4 realisation of the assessed tax, interest and penalty in the assessment orders. 4. Sri. Navneeth N. Nath, learned Standing Counsel submits that this writ petition can be disposed of, with a direction to the 1st respondent to consider and pass orders on the stay petitions expeditiously. Considering the said facts and submissions, the writ petition is disposed of, with a direction to the 1st respondent to consider and pass orders on stay petitions filed in Exts.P10, 12, 14, 16, 18, 20, 22 & 24 along with the Income T ax Appeals before him expeditiously, preferably within a period of three months. No coercive steps to be taken against the petitioners, in pursuance to the assessment orders in Exts.P1 to P8. Sd/- DINESH KUMAR SINGH JUDGE NB/9-4 W.P.(C.) No.14760 OF 2024 5 APPENDIX OF WP(C) 14760/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 2/2/2024 FOR THE ASSESSMENT YEAR 2018 - 2019 PASSED BY THE 3RD RESPONDENT AGAINST THE FIRST PETITIONER. EXHIBIT P2 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 2/2/2024 FOR THE ASSESSMENT YEAR 2019 - 2020 PASSED BY THE 3RD RESPONDENT AGAINST THE FIRST PETITIONER. EXHIBIT P3 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 2/2/2024 FOR THE ASSESSMENT YEAR 2020 - 2021 PASSED BY THE 3RD RESPONDENT AGAINST THE FIRST PETITIONER. EXHIBIT P4 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 27/6/2023 FOR THE ASSESSMENT YEAR 2021 - 2022 PASSED BY THE 3RD RESPONDENT AGAINST THE FIRST PETITIONER. EXHIBIT P5 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 2/2/2024 FOR THE ASSESSMENT YEAR 2022 - 2023 PASSED BY THE 3RD RESPONDENT AGAINST THE FIRST PETITIONER. EXHIBIT P6 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 26/2/2024 FOR THE ASSESSMENT YEAR 2019 - 2020 PASSED BY THE 3RD RESPONDENT AGAINST THE 2ND PETITIONER. EXHIBIT P7 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 27/6/2023 FOR THE ASSESSMENT YEAR 2021 - 2022 PASSED BY THE 3RD RESPONDENT AGAINST THE 2ND PETITIONER. EXHIBIT P8 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 26/2/2024 FOR THE ASSESSMENT YEAR 2022 - 2023 PASSED BY THE 3RD RESPONDENT AGAINST THE 2ND PETITIONER. EXHIBIT P9 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE FIRST PETITIONER ON 12/3/2024 IN RESPECT OF ASSESSMENT YEAR 2018 - 2019. EXHIBIT P10 TRUE PHOTOCOPY OF THE STAY PETITION - ASSESSMENT YEAR 2018-19 DATED 12/3/2024. EXHIBIT P11 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE FIRST PETITIONER ON 12/3/2024 IN RESPECT OF ASSESSMENT YEAR 2019 - 2020. EXHIBIT P12 TRUE PHOTOCOPY OF THE STAY PETITION - ASSESSMENT YEAR 2019-20 DATED 12/3/2024 EXHIBIT P13 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE FIRST PETITIONER OM 12/3/2024 IN RESPECT OF W.P.(C.) No.14760 OF 2024 6 ASSESSMENT YEAR 2020 - 2021. EXHIBIT P14 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE FIRST PETITIONER OM 12/3/2024 IN RESPECT OF ASSESSMENT YEAR 2020 - 2021. EXHIBIT P15 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE FIRST PETITIONER OM 6/10/2023 IN RESPECT OF ASSESSMENT YEAR 2021 - 2022. EXHIBIT P16 TRUE PHOTOCOPY OF THE STAY PETITION - ASSESSMENT YEAR 2021-22 DATED 6/10/2023 EXHIBIT P17 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE FIRST PETITIONER ON 12/3/2024 IN RESPECT OF ASSESSMENT YEAR 2022 - 2023. EXHIBIT P18 TRUE PHOTOCOPY OF THE STAY PETITION- ASSESSMENT YEAR 2022-23 DATED 12/3/2024. EXHIBIT P19 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE 2ND PETITIONER ON 27/3/2024 IN RESPECT OF ASSESSMENT YEAR 2019-2020. EXHIBIT P20 TRUE PHOTOCOPY OF THE STAY PETITION - ASSESSMENT YEAR 2019-20 DATED 26/3/2024 EXHIBIT P21 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE 2ND PETITIONER ON 6/10/2023 IN RESPECT OF ASSESSMENT YEAR 2021 - 2022. EXHIBIT P22 TRUE PHOTOCOPY OF THE STAY PETITION - ASSESSMENT YEAR 2021-22 DATED 6/10/2023. EXHIBIT P23 TRUE PHOTOCOPY OF APPEAL MEMORANDUM FILED BY THE 2ND PETITIONER ON 27/3/2024 IN RESPECT OF ASSESSMENT YEAR 2022 - 2023. EXHIBIT P24 TRUE PHOTOCOPY OF THE STAY PETITION - ASSESSMENT YEAR 2022-23 DATED 26/3/2024. EXHIBIT P25 TRUE PHOTOCOPY OF PANCHANAMA WITH LIST OF INVENTORY OF BOOKS AND DOCUMENTS SEIZED FROM THE RESIDENCE OF THE FIRST PETITIONER DATED 5/1/2022. EXHIBIT P26 TRUE PHOTOCOPY OF ORDER DATED 5/12/2023 IN WP(C)NO. 15558/2023, HIGH COURT OF KERALA. EXHIBIT P27 TRUE PHOTOCOPY OF ORDER DATED 22/12/2023 IN WP(C)NO. 15558/2023, HIGH COURT OF KERALA. EXHIBIT P28 TRUE PHOTOCOPY OF ORDER DATED 19/1/2024 IN WP(C)NO. 15558/2023, HIGH COURT OF KERALA. EXHIBIT P29 TRUE PHOTOCOPY OF ORDER DATED 2/2/2024 IN W.P. (C)NO.15558/2023, HIGH COURT OF KERALA. EXHIBIT P30 TRUE PHOTOCOPY OF ADDITIONAL STATEMENT DATED 7/2/2024 FILED BY RESPONDENTS 1 AND 2 IN WP ©NO. 15558/2023, HIGH COURT OF KERALA. EXHIBIT P31 TRUE PHOTOCOPY OF REPRESENTATION DATED 27/2/2024 SUBMITTED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, COCHIN, WITH POSTAL RECEIPTS W.P.(C.) No.14760 OF 2024 7 EXHIBIT P32 TRUE PHOTOCOPY OF RELEVANT PAGES OF 26AS STATEMENT OF SAJI K ALIAS FOR THE YEAR 2022 - 2023. EXHIBIT P33 TRUE PHOTOCOPY OF JUDGMENT DATED 26/9/2017 IN WA.NO.1698/2017, HIGH COURT OF KERALA. EXHIBIT P34 TRUE PHOTOCOPY OF SALE DEED NO.1654/2020 DATED 28/10/2020, MULANTHURUTHY SRO. EXHIBIT P35 TRUE PHOTOCOPY OF COMPUTATION OF GROSS PROFIT FOR THE 1ST PETITIONER, AS WELL AS THE 2ND PETITIONER COMPANY, M/S. MARIYEM GRANITES PVT.LTD. FOR THE YEAR ENDING 31/3/2020, 31/3/2021 AND 31/3/2022. EXHIBIT P36 TRUE PHOTOCOPY OF LETTER DATED 21/3/2024 ISSUED BY CENTRAL CIRCLE I, KOCHI, INCOME TAX DEPARTMENT RESPONDENTS EXHIBITS: NIL TRUE COPY P.A.TO JUDGE "