The Court directed the Tax Recovery Officer to lift the attachment over the petitioner's property within one week, holding that any pending appeal needed a furnishable appeal number which was missing.
Directed the third respondent to lift the attachment within one week. Writ Petition allowed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON
WEDNESDAY, THE 1ST JULY 2009 / 10TH ASHADHA 1931
WP(C).No. 17321 of 2009(I)
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PETITIONERS:
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P.PREMKUMAR, 'LAKSHMI' K.K.VISWANATHAN ROAD, KARUVELIPADY,COCHIN-5
BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.MAHESH V.MENON
RESPONDENTS:
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1. JOINT COMMISSIONER OF INCOME TAX CENTRAL RANGE, THARAKKANDAM CENTRE BANERJI ROAD, ERNAKULAM.
2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE II, ERNAKULAM.
3. TAX RECOVERY OFFICER, RANGE I ERNAKULAM, KOCHI-18.
R1 TO R3 BY ADV.SRI.JOSE JOSEPH, SC – I.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
P.R.RAMACHANDRA MENON, J.
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WP(C) NO. 17321 OF 2009
Dated this the 1st day of July, 2009
JUDGMENT
The grievance of the petitioner is against the arbitrary stand and callous inaction on the part of the respondents in lifting the attachment over the property belonging to the petitioner, despite the fact that the assessment order has already been set aside as per Ext.P1 order passed by the Appellate Tribunal, pursuant to which the first respondent has passed Ext.P2 ordering refund as well. Learned Counsel for the petitioner submits that, the amount due has also already been disbursed to the petitioner. In view of the orders obtained in favour of the petitioner, Ext.P3 request was made before the third respondent for 'lifting the attachment' over the properties; to which the said respondent has turned his back vide Ext.P4 and P5 wherein vague and evasive statement has been made pointing out that the issue is pending in appeal.
WPC NO.17321/2009
2
P.R.RAMACHANDRA MENON JUDGE
dnc
1 issue framed by the court
Whether the attachment over the petitioner's property should be lifted after the assessment order was set aside and refund ordered.
1 provisions across 1 enactments
P. Premkumar
Joint Commissioner of Income Tax Central Range, Tharakkandam Centre
Assistant Commissioner of Income Tax Central Circle II, Ernakulam
Tax Recovery Officer, Range I Ernakulam, Kochi-18
P.R. Ramachandran Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
