VIJI DAIZ V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/16795/2023

AI Insights

The case involves a writ petition filed by Viji Daiz against the Income Tax Department officials, challenging an assessment order (Ext.P1) issued by the 1st respondent. The petitioner had previously filed an appeal (Ext.P2) and a stay petition (Ext.P3) which were not addressed by the 2nd respondent, leading to concerns that the assessment order would be enforced. The court heard arguments from both parties and decided to direct the respondents to expedite the decision on the stay petition to prevent any premature enforcement of the assessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 676264 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-05-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 26TH DAY OF MAY 2023 / 5TH JYAISHTA, 1945 WP(C) NO. 16795 OF 2023 PETITIONER/S: VIJI DAIZ AGED 49 YEARS AGED 49, W/O. DAIZ.E.D., EDAKKALATHUR HOUSE, AYYANTHOLE, THRISSUR, PIN - 680003 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, CIRCLE 2(1), AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 3 NATIONAL FACELESS APPEAL CENTRE DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 4 THE DEPUTY COMMISSIONER OF INCOME TAX DCIT CIRCLE 1(1) & TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001 SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16795 OF 2023 2 JUDGMENT The writ petition is filed to direct the 3rd respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition which are filed challenging Ext.P1 assessment order. 2. The petitioner's case is that the 1st respondent has passed Ext.P1 order, against which the petitioner has preferred Ext.P2 appeal on 16.12.2019 and Ext.P3 stay petition on 22.05.2023 before the 2nd respondent. However, the 2nd respondent has not considered the same and there is a threat that they would proceed with Ext.P1 assessment order. Hence, the writ petition. 3. Heard; Sri.Harisankar V. Menon, 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 Ext.P2 appeal WP(C) NO. 16795 OF 2023 3 was filed as early as on 16.12.2019 and Ext.P3 stay petition has been filed on 22.05.2023, I am of the view that the 2nd respondent is to be directed to consider and dispose of Ext.P3 stay petition within a time period. Hence, I direct the 2nd/3rd respondent to consider and dispose of Ext.P3 stay petition, in accordance with law, as expeditiously as possible at any rate within a period of two months from the date of receipt of a certified copy of this judgment. Needless to mention that the 2nd/3rd respondent shall mention reasons for passing the stay petition. Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Exts.P1 and P7 shall be kept in abeyance. Sd/- C.S.DIAS JUDGE rkc/26.05.23 WP(C) NO. 16795 OF 2023 4 APPENDIX OF WP(C) 16795/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 04-12-2019 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 16-12- 2019 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-05-2023 Exhibit P4 COPY OF CERTIFICATE ISSUED BY AXIS BANK, THRISSUR DTD. 16-01-2020 Exhibit P5 COPY OF APPLICATION FOR RECTIFICATION OF ASSESSMENT FILED BEFORE THE 1ST RESPONDENT DTD,. 20-01-2020 Exhibit P6 COPY OF LETTER ISSUED BY THE 1ST RESPONDENT DTD. 12-03-2020 Exhibit P7 COPY OF LETTER ISSUED BY THE 4TH RESPONDENT FOR REALIZATION OF ARREARS DTD. 10-05-2023 Exhibit P8 COPY OF JUDGMENT IN WP (C ) NIO,. 11417/2023 OF THIS HON'BLE COURT DTD. 11-04-2023 "