SHRI THOUFEEK AHAMED V. INCOME TAX OFFICER

WP(C)/34621/2014

AI Insights

The case involves Shri Thoufeek Ahamed, the petitioner, who contested an assessment order issued by the Income Tax Officer, Ward-1(3), Thiruvananthapuram. The petitioner filed an appeal and a stay petition against the assessment order, which were pending before the Commissioner of Income Tax (Appeals). Concurrently, the Income Tax Officer issued a show cause notice proposing a penalty, to which the petitioner responded. Dissatisfied with the handling of his case, the petitioner approached the High Court of Kerala. The court's judgment focused on ensuring a timely and fair consideration of the petitioner's stay petition and his response to the penalty notice.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755688 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-12-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M SREEKUMAR
• Keywords: Appeal; Assessment Order; Income Tax; Penalty; Show cause notice; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH DAY OF DECEMBER 2014/28TH AGRAHAYANA, 1936 WP(C).No. 34621 of 2014 (C) ---------------------------- PETITIONER: ------------- SHRI THOUFEEK AHAMED AGED 35 YEARS TC 30/1120, AMBALAMUKH, PETTA PO TOLL JUNCTION, THIRUVANANTHAPURAM 695 023. BY ADV. SRI.M.SREEKUMAR RESPONDENTS: ---------------- 1. INCOME TAX OFFICER WARD-1(3), 2ND FLOOR, AAYAKAR BHAVAN KAUDIAR, THIRUVANANTHAPURAM 695 023. 2. THE COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOUDIYAR, THIRUVANANTHAPURAM 695 023. 3. SHRI.T.G.JAISON LAL INC0ME TAX OFFICER, WARD-1(3), 2ND FLOOR AAYAKAR BHAVAN, KOUDIYAR, THIRUVANANTHAPURAM 695 023. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19- 12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 34621 of 2014 (C) ---------------------------- APPENDIX PETITIONER'S EXHIBITS ------------------------------------- EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 11/7/2014 PASSED BY THE IST RESPONDENT EXHIBIT P2 COPY OF FORM OF APPEAL & GROUNDS OF APPEAL FILED BY THE PETITIONER EXHIBIT P3 COPY OF STAY PETITION DATED 6/8/2014 FILED BY THE PETITIONER EXHIBIT P3A COPY OF ACKNOWLEDGEMENT CARD IN RESPECT OF EXHIBIT P2 & P3 EXHIBIT P4 COPY OF SHOW CAUSE NOTICE DATED 2/12/2014 ISSUED BY THE IST RESPONDENT EXHIBIT P5 COPY OF REPLY DATED 9/12/2014 SENT BY THE PETITIONER TO THE IST RESPONDENT EXHIBIT P6 COPY OF POSTAL RECEIPT DATED 10/12/2014 IN RESPECT OF EXHIBIT P5 /TRUE COPY/ P.A. TO JUDGE SJ P.R.RAMACHANDRA MENON, J. = = = = = = = = = = = = = = = = W.P.(C) No.34621 of 2014 = = = = = = = = = = = = = = = = = = = = = Dated this the 19 th day of December, 2014 JUDGMENT As against Ext.P1 assessment order passed by the 1st respondent, the petitioner submitted Ext.P2 appeal along with Ext.P3 petition for stay, which is pending consideration before the 2nd respondent. 2. In response to Ext.P4 show cause notice issued by the 1st respondent proposing to impose penalty, the petitioner has submitted Ext.P5 reply. In spite of the fact that petitioner has turned up before the 1st respondent seeking to explain the facts and figures, he was never entertained and this made the petitioner to approach this Court by filing the writ petition. 3. Heard the learned Government Pleader as well. 4. After hearing both the sides, the writ petition is disposed of directing the first respondent to consider and pass appropriate orders on Ext. P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within 'one month' from the date of receipt of a copy of this judgment. W.P.(C) No.34621 of 2014 2 Coercive proceedings, if any, shall be kept in abeyance till such time. With regard to the proposal for imposing penalty, Ext.P5 reply submitted by the petitioner in response to Ext.P4 shall be considered, after affording an opportunity of hearing to the petitioner. It shall be done within two months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned authority for further steps. P.R.RAMACHANDRA MENON, JUDGE sj "