SHAJI PULIKALLUMPURAM VARUGHESE V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/16040/2022

AI Insights

The petitioner, Shaji Pulikallumpuram Varughese, representing Memana Chits and Financiers, filed a writ petition challenging a series of assessment orders issued by the Assistant Commissioner of Income Tax for the assessment years 2014-2015 to 2019-2020. The petitioner had already filed appeals against these orders and requested stays on the proceedings, which were pending before the Commissioner of Income Tax (Appeals). The petitioner apprehended that coercive actions might be taken before the stay petitions were considered. The court, after hearing the submissions, decided to direct the Commissioner of Income Tax (Appeals) to expedite the decision on the stay petitions and temporarily halt any coercive actions until a decision is made.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 751416 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-05-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: ANIL NAIR; TELMA EDATHARA; VINEETA KRISHNAN
• Keywords: Assessment orders; Coercive Proceedings; Stay Petition; Writ petition

Judgement Text

"W.P.C.No.16040/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 17TH DAY OF MAY 2022 / 27TH VAISAKHA, 1944 WP(C) NO. 16040 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, ERNAKULAM, KERALA-682 011. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.C.No.16040/2022 2 JUDGMENT Aggrieved by Ext.P1 series of orders of assessment relating to assessment years 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019 and 2019-2020 petitioner has preferred appeals before the 2nd respondent, copy of which are produced as Ext.P2 series. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P3 series. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is 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 series of stay petitions, within a period of two 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/- ZIYAD RAHMAN A.A. JUDGE DG/17.5.22 W.P.C.No.16040/2022 3 APPENDIX OF WP(C) 16040/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2014-15. Exhibit P1(a) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2015-16. Exhibit P1(b) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2016-17. Exhibit P(c) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2017-18. Exhibit P(d) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2018-19. Exhibit P(e) TRUE COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT FOR THE A.Y. 2019-20. Exhibit P2 TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2014-15. Exhibit P2(a) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2015-16. Exhibit P(b) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2016-17. Exhibit P2(c) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2017-18 Exhibit P2(d) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2018-19. Exhibit P2(e) TRUE COPY OF THE STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2019-20. Exhibit P3 TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2014-15. W.P.C.No.16040/2022 4 Exhibit P3(a) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2015-16. Exhibit P3(b) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2016-17. Exhibit P3(c) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-18. Exhibit P3(d) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2018-19 Exhibit P3(e) TRUE COPY OF STAY PETITION BEFORE THE 2ND RESPONDENT FOR THE A.Y. 2019-20. Exhibit P4 TRUE COPY OF LETTER OF DEMAND OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER. Exhibit P5 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT. Exhibit P6 TRUE COPY OF THE EMAIL DATED 10.05.2022 SENT BY THE 3RD RESPONDENT TO THE PETITIONER. "