SHEEFA JAGIR, V. COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/28682/2019

AI Insights

The case involves a writ petition filed by Sheefa Jagir against the Commissioner of Income Tax (Appeals), Kottayam, and other respondents concerning the recovery steps taken based on an assessment order under the Income Tax Act. The petitioner had filed an appeal and a stay petition against the assessment order, which were pending before the 1st respondent. The petitioner contended that recovery actions were initiated before the stay petition was considered. The court heard arguments from both sides and decided to halt the recovery actions temporarily while the stay petition is considered.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 766855 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-10-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: DIPU R; DEVI KRIPA R; K S BAIJU; SANAL RAJ; DHANYA BABU; P A PRIYA
• Keywords: Assessment Order; Income Tax; Recovery Steps; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 30TH DAY OF OCTOBER 2019 / 8TH KARTHIKA, 1941 WP(C).No.28682 OF 2019(I) PETITIONER/S: SHEEFA JAGIR, AGED 43 YEARS W/O.JAGIR MOHAMMED, KALEEKKAL VEEDU, PUTHUKKADU P.O., CHAVARA, KOLLAM - 691 583. BY ADVS. SRI.DIPU.R SMT. DEVI KRIPA R. SRI.K.S.BAIJU SRI.SANAL P.RAJ SMT.DHANYA BABU SMT.P.A.PRIYA RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM - 686 001. 2 THE INCOME TAX OFFICER, ALAPPUZHA, OFFICE OF THE INCOME TAX OFFICER, ARATTUKULANGARA COMPLEX, A.N.PURAM ALAPPUZHA - 688 011. 3 THE MANAGER, KOLLAM DISTRICT CO-OPERATIVE BANK, CHAVARA BRANCH, CHAVARA, KOLLAM - 691 583. 4 THE MANAGER, FEDERAL BANK LTD., CHAVARA BRANCH, CHAVARA, KOLLAM - 691 583. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28682 OF 2019(I) 2 JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P7 stay petition before the 1st respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 1st respondent shall consider and pass reasoned orders on Ext.P7 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order including further proceedings pursuant to Exts.P5 and P6 notices shall be kept in abeyance till such time as orders are passed by the 1st respondent as directed above and communicated to the petitioner. It is made clear that during the time when the stay granted by this Court is in operation, the petitioner will be permitted to operate the bank account referred to in Exts.P5 and P6 notices. WP(C).No.28682 OF 2019(I) 3 3. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.28682 OF 2019(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER WITH NO.ITBA/AST/S/143(3)/2018/19/1014623014(1) DATED 28/12/2018. EXHIBIT P2 TRUE COPY OF THE APPEAL IN FORM NO.35 DATED 19/3/2019. EXHIBIT P3 TRUE COPY OF THE DIRECT TAX CHALLAN REPORT. EXHIBIT P4 TRUE COPY OF PRINT OUT OBTAINED FROM E- FILING PORTAL OF INCOME TAX DEPARTMENT SHOWING THE ONLINE SUBMISSION OF EXT.P2 APPEAL. EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 18/10/2019 WITH LETTER NO.ITBA/COM/F/17/2019- 20/1019053306(1). EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 18/10/2019 WITH LETTER NO.ITBA/COM/F/17/2019-20/1019- 052178(1) ISSUED TO THE 4TH RESPONDENT. EXHIBIT P7 TRUE COPY OF THE STAY PETITION DATED 28.10.2019 FILED BEFORE THE 1ST RESPONDENT. sd "