SANOOF MULANTHALA V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/26158/2023

AI Insights

The case involves a writ petition filed by Sanoof Mulanthala against the Assistant Commissioner of Income Tax, the Commissioner of Income Tax (Appeals)-III, and the Branch Manager of Federal Bank Limited. The petitioner challenged the assessment orders issued for various years (Exts P1 to P5) and filed appeals (Exts P6 to P10) along with stay petitions (Exts P11 to P15) to the Commissioner of Income Tax (Appeals)-III. The petitioner sought the court's intervention to expedite the decision on the stay petitions due to the apprehension of enforcement of the assessment orders through a garnishee notice (Ext P16) issued by the bank. The court, after hearing the arguments, directed the second respondent to expedite the decision on the stay petitions and defer any further proceedings until a decision is made.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 771467 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-08-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; AADITYA NAIR
• Keywords: Assessment Order; Garnishee notice; Stay Petition

Judgement Text

"1 WP(C) No.26158 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 9TH DAY OF AUGUST 2023 / 18TH SRAVANA, 1945 WP(C) NO. 26158 OF 2023 PETITIONER/S: SANOOF MULANTHALA MULANTHALA HOUSE, ALATHIYUR P.O, TIRUR TALUK MALAPPURAM DISTRICT, KERALA, PIN - 676102 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2 COMMISSIONER OF INCOME TAX (APPEALS)-III POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 682036 3 THE BRANCH MANAGER FEDERAL BANK LIMITED 21/119, PURATHOOR ROAD ,ALATHUR P.O, MALAPPURAM DISTRICT MALAPPURAM, PIN - 676102 OTHER PRESENT: Sri Jose joseph THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.26158 of 2023 C.S DIAS,J. --------------------------- WP(C) No.26158 of 2023 ----------------------------- Dated this the 9th day of August, 2023 . JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts P11 to P15 stay petitions, expeditiously. 2. The petitioner’s case is that, aggrieved by Exts P1 to P5 assessment orders, the petitioner has preferred Exts P6 to P10 appeals before the second respondent on 20.4.2023. Along with the appeals, the petitioner also preferred Exts P11 to P15 stay petitions on 27.4.2023. During the pendency of Exts P6 to P15, the third respondent has issued Ext P16 garnishee notice. The petitioner apprehends that the respondents may enforce Exts P1 to P5 through Ext P16. Hence the writ petition. 3 WP(C) No.26158 of 2023 3. Heard; Sri.Anil D Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts P11 to P15 stay petitions are pending consideration before the second respondent, I deem it appropriate to direct the second respondent to consider and dispose of the same immediately. Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Exts P11 to P15 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. 4 WP(C) No.26158 of 2023 (ii) If the second respondent proposes to pass any conditional interim order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Exts P11 to P15 stay petitions, all further proceedings pursuant to Exts P1 to P5 and P16 shall stand deferred. sd/- sks/9.8.2023 C.S.DIAS, JUDGE 5 WP(C) No.26158 of 2023 APPENDIX OF WP(C) 26158/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2017-18 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2018-19 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.3.2023 FOR THE ASSESSMENT YEAR 2019-20 Exhibit P6 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2014-15 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023 Exhibit P7 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023 Exhibit P8 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2017-18 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023 Exhibit P9 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2018-19 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023 Exhibit P10 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2019-20 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023 6 WP(C) No.26158 of 2023 Exhibit P11 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2014-15 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 Exhibit P12 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 Exhibit P13 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2017-18 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 Exhibit P14 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2018-19 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 Exhibit P15 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2019-20 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 Exhibit P16 TRUE COPY OF THE NOTICE DATED 13.7.2023 ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT "