Disposed

Balakrishnan v. Union of India

Kerala HC13 Dec 2013WP(C)/29611/2013

Case brief

AI extract

What is this about?

Hon'ble Justice V. Chitambaresh disposed of a writ petition in which the petitioner sought stay of coercive steps and consideration of an appeal filed before the Commissioner of Income Tax (Appeals) regarding an order of assessment issued under Section 148 of the Income Tax Act.

What did the court decide?

Directed the appellate authority to consider petitioner for stay and put coercive steps on hold.

Balakrishnan Vs Union of India — Income Tax | Kerala HC (2013)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

¶4

FRIDAY, THE 13TH DAY OF DECEMBER 2013/22ND AGRAHAYANA, 1935

¶5

WP(C).No. 29611 of 2013 (B)

¶6

PETITIONER(S):

¶7

BALAKRISHNAN, AGED 72 YEARS S/O.UNNERI, RESIDING AT SMITHA BHAVAN, ARASUMOOD KULATHOOR P.O.

¶8

BY ADV. SRI.T.K.ANANDA KRISHNAN

¶9

RESPONDENT(S):

¶10

1. UNION OF INDIA REPRESENTED BY SECRETARY CENTRAL GOVERNMENT SECRETARIAT, NEW DELHI.

¶11

2. JOINT COMMISSIONER INCOME TAX RANGE-I KAWDIAR, THIRUVANANTHAPURAM.

¶12

3. INCOME TAX OFFICER WARD-1 (1), KAWDIAR, THIRUVANANTHAPURAM.

¶13

4. THE SPECIAL TAHSILDAR (LA) THIRUVANANTHAPURAM.

¶14

R2 & R3 BY SRI. JOSE JOSEPH, SC, INCOME TAX R4 BY GOVERNMENT PLEADER SRI. RAFEEK V.K.

¶15

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶16

DCS

¶17

WP(C).No. 29611 of 2013 (B)

¶18

APPENDIX

¶19

PETITIONER(S)' EXHIBITS

¶20

EXHIBIT-P1: CERTIFICATE ISSUED BY THE ATTIPPRA VILLAGE OFFICER.

¶21

EXHIBIT-P2: THE TRUE COPY OF THE NOTIFICATION DATED 1.10.2005 ISSUED BY THE GOVT. OF KERALA FOR THE COMPULSORY ACQUISITION OF PROPERTY.

¶22

EXHIBIT-P3: THE TRUE COPY OF THE NOTICE ISSUED BY SPECIAL TAHSILDAR (LA)

¶23

EXHIBIT-P4: THE TRUE COPY OF THE SALE DEED NO.20/2008 EXECUTED THROUGH THE KAZHAKKOTOM SUB REGISTRAR'S OFFICE.

¶24

EXHIBIT-P5: THE TRUE COPY OF THE INCOME TAX RETURN FOR THE YEAR 2009-10 SUMITTED BY THE PETITIONER.

¶25

EXHIBIT-P6: THE TRUE COPY OF THE NOTICE ISSUED BY 2ND RESPONDENT UNDER SECTION 148 OF THE INCOME TAX ACT.

¶26

EXHIBIT-P7: TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO EXHIBIT-P6 NOTICE.

¶27

EXHIBIT-P8: THE TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT.

¶28

EXHIBIT-P9: THE TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT.

¶29

EXHIBIT-P10: THE TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT U/S 274 READ WITH S.271(1)(C) OF THE INCOME TAX ACT.

¶30

EXHIBIT-P11. THE TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH STAY PETITION FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) TRIVANDRUM

¶31

EXHIBIT-P12. THE TRUE COPY OF THE ACKNOWLEDGMENT SHOWING THE FILING OF EXT. P11

¶32

RESPONDENTS' EXHIBITS : NIL

/TRUE COPY/

P.A. TO JUDGE

DCS

V.CHITAMBARESH,J.

¶37

------------------------------W.P.(C) No.29611 of 2013

¶38

------------------------------------- Dated this the 13^th day of December, 2013

¶39

J U D G M E N T

¶40

The petitioner has filed Ext.P11 appeal along with a petition for stay against Ext. P9 order of assessment. The appeal has been filed with the Commissioner of Income Tax (Appeals), Thiruvananthapuram as evident by Ext. P12 acknowledgment.

¶41

I direct the appellate authority to consider the petitioner for stay accompanying Ext. P11 appeal within a period of three months from today. Needless to say that all the contentions urged by the petitioner including the computation of income tax shall be adverted to in the appeal. The coercive steps pursuant to Ext.P9 order shall be put on hold in the meanwhile.

¶42

The petitioner shall produce a copy of the writ petition with the judgment before the Commissioner of Income Tax (Appeals), Thiruvananthapuram for compliance.

¶43

The writ petition is disposed of.

¶44

SD/-

¶45

V.CHITAMBARESH JUDGE

¶46

DCS

Balakrishnan v. Union of India

Case brief

What is this about?

What did the court decide?

Balakrishnan v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

State Bank of India Vs K.A. Thomas

Rema Raveendran Vs the Special Deputy Collector (La), S.L.A.O.

Bose Varghese Vs State of Kerala

Thulasidharan Pillai Vs Mohankumar

The Cannanore District Co-Operative Rubber & Agricultural Marketing Society LTD.NO.C-303 Vs State of Kerala

N.Shamsul HUDA Vs Thahsildar