SHAJI PULIKALLUMPURAM VARUGHESE, V. ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/15978/2022

AI Insights

The case involves Shaji Pulikallumpuram Varughese, the petitioner, who is contesting penalties imposed by the Assistant Commissioner of Income Tax for multiple assessment years. The petitioner had already filed statutory appeals and stay petitions with the Commissioner of Income Tax (Appeals). The High Court's intervention was sought to expedite the decision-making process on these petitions and to temporarily halt any coercive recovery actions until a decision is made.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 685938 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-05-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA EDATHARA; VINEETA KRISHNAN
• Keywords: Coercive Proceedings; Income Tax; Penalty; Statutory Appeal; Stay Petition

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15978 OF 2022 PETITIONER : SHAJI PULIKALLUMPURAM VARUGHESE, MEMANA CHITS AND FINANCIERS MEMANA PLAZA, T.K ROAD, PULLAD, PATHANAMTHITTA, KERALA - 689 548. BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN RESPONDENTS : 1 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL, KOTTAYAM, KERALA- 686 001. 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110 001. 3 THE TAX RECOVERY OFFICER, OFFICE OF THE TAX RECOVERY OFFICE, KANDANKULATHY TOWERS, KERALA - 682 011. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.15978 of 2022 2 T.R.RAVI, J. ------------------------------------------------ W.P(C) No.15978 of 2022 ---------------------------------------------------- Dated this the 13th day of May, 2022. J U D G M E N T The petitioner has preferred Ext.P2 series appeal and Ext.P3 series stay petitions before the second respondent. Since the petitioner has already invoked the statutory remedy, this writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P2 series appeal and Ext.P3 series stay petitions at the earliest. The second respondent shall take up Ext.P3 series stay petitions and dispose of the same within a period of three months. There will be an interim stay of coercive proceedings for recovery till then. The writ petition is disposed of accordingly. Sd/- T.R.RAVI, JUDGE amk W.P(C) No.15978 of 2022 3 APPENDIX PETITIONER'S EXHIBITS : Exhibit P1 TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2014-2015 DATED 20-03-2022. Exhibit P1(a) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2015-2016 DATED 20-03-2022. Exhibit P1(b) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2016-2017 DATED 20-03-2022. Exhibit P1(c) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2017-2018 DATED 20-03-2022. Exhibit P1(d) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2018-2019 DATED 20-03-2022. Exhibit P1(e) TRUE COPY OF NOTICE OF PENALTY OF THE 1ST RESPONDENT FOR THE A.Y 2019-2020 DATED 20-03-2022. Exhibit P2 TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2014-2015 DATED 27-04-2022. Exhibit P2(a) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2015-2016 DATED 27-04-2022. Exhibit P2(b) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2016-2017 DATED 27-04-2022. Exhibit P2(c) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022. W.P(C) No.15978 of 2022 4 Exhibit P2(d) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022. Exhibit P2(e) TRUE COPY OF STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y.2019-2020 DATED 27-04-2022. Exhibit P3 TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2014-2015 DATED 27-04-2022. Exhibit P3(a) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2015-2016 DATED 27-04-2022. Exhibit P3(b) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2016-2017 DATED 27-04-2022. Exhibit P3(c) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-2018 DATED 27-04-2022. Exhibit P3(d) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2018-2019 DATED 27-04-2022. Exhibit P3(e) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2019-2020 DATED 27-04-2022. Exhibit P4 TRUE COPY OF LETTER OF DEMAND OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER DATED 22-04-2022. Exhibit P5 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT DATED 9-5-2022 EXHIBIT P6 TRUE COPY OF THE EMAIL DATED 10-05-2022 SENT BY THE 3RD RESPONDENT TO THE PETITIONER. "