Disposed

Koorakkadan Ebrahim Rasheed v. the Income Tax Officer

Kerala HC6 Jan 2022WP(C)/227/2022

Case brief

AI extract

What is this about?

This writ petition challenges apprehended coercive proceedings regarding an income tax assessment. The Court directed the Income Tax Officer to forward the appeal and stay petitions immediately to the Faceless Appeal Centre for time-bound disposal within three months and stayed coercive actions during the pendency.

What did the court decide?

Direction to the 2nd respondent to forward the appeal and stay petition to the 3rd respondent within three months and stay of coercive proceedings until a decision is taken.

Koorakkadan Ebrahim Rasheed Vs the Income Tax Officer — Income Tax | Kerala HC (2022)

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WP(C) NO. 227 OF 2022

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 6TH DAY OF JANUARY 2022 / 16TH POUSHA, 1943
WP(C) NO. 227 OF 2022

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PETITIONER/S:

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KOORAKKADAN EBRAHIM RASHEED
AGED 38 YEARS
KOORAKKADAN HOUSE, KANDANTHARA, ALLAPRA, P. O. PERUMBAVOOR,
ERNAKULAM - 683 556.
BY ADVS.
T.M.SREEDHARAN (SR.)
NISHA JOHN
V.P.NARAYANAN

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RESPONDENT/S:

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1THE INCOME TAX OFFICER
WARD 3/WARD 2, KAP COMMERCIAL COMPLEX, OFFICE OF THE
ADDITIONAL COMMISSIONER OF INCOME TAX, ALUVA RANGE, R. S.
ROAD, ALUVA - 683 101.

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2THE COMMISSIONER OF INCOME TAX (APPEALS)
28/243 "POORNIMA", NEAR MANORAMA JUNCTION, PANAMPILLY
NAGAR, KOCHI - 682 036.

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3 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110 001. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT

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OTHER PRESENT:

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ADV.CHRISTOPHER ABRAHAM-SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 227 OF 2022

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BECHU KURIAN THOMAS, J.

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======================== W.P.(C)No.227of 2022

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------------------------------------------------

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Dated this the 6^th day of January, 2022

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JUDGMENT

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Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred an appeal before

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the 2^nd respondent, a copy of which is produced as Ext.P2. Subsequently, an order of rectification was issued on 17.11.2021 as per Ext.P3 against which Ext.P4 appeal has been preferred before the 3^rd respondent.A petition for stay of proceedings pursuant to the assessment orders have also been filed as per Ext.P2 (a) & Ext.P4 (a). Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are considered. Hence this writ petition.

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Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

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Accordingly, there will be a direction to the 2^nd respondent to forward Ext.P2 appeal and Ext.P2 (a) stay petition to the 3^rd respondent immediately, and on receipt of the same, the 3^rd respondent shall consider and pass orders on Ext.P2 (a) & Ext.P4 (a) stay petitions, in a time bound manner, at any rate, within a period

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WP(C) NO. 227 OF 2022

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of three months from the date of receipt of a copy of this judgment as well as the appeal and stay petitions. Till such a decision is taken, all coercive proceedings against the petitioner, pursuant to Exts.P1

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and P3 shall be kept in abeyance.

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The writ petition is disposed of as above.

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sd/-

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BECHU KURIAN THOMAS JUDGE

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jm/

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WP(C) NO. 227 OF 2022

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APPENDIX OF WP(C) 227/2022

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`PETITIONER EXHIBITS`
`Exhibit P1`	`TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE` `1ST RESPONDENT DATED 30.12.2019 ALONG WITH` `DEMAND NOTICE DATED 30.12.2019.`
`Exhibit P2`	`TRUE COPY OF THE MEMORANDUM OF APPEAL DATED` `18.02.20 SUBMITTED BEFORE THE 2ND RESPONDENT.`
`Exhibit P2(a)`	`STAY PETITION DATED 18.02.2020 SUBMITTED BEFORE` `THE 2ND RESPONDENT.`
`Exhibit P3`	`TRUE COPY OF THE SECOND ORDER DATED 17.11.2021` `PASSED BY THE 1ST RESPONDENT.`
`Exhibit P4`	`TRUE COPY OF THE APPEAL MEMORANDUM AGAINST THE` `2ND ORDER FILED BEFORE THE 3RD RESPONDENT.`
`Exhibit P4(a)`	`TRUE COPY OF THE STAY PETITION AGAINST THE 2ND` `ORDER FILED BEFORE THE 3RD RESPONDENT.`

Koorakkadan Ebrahim Rasheed v. the Income Tax Officer

Case brief

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Koorakkadan Ebrahim Rasheed v. the Income Tax Officer

Case brief

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