Disposed

N. Ramachandran v. 1. 1. The Deputy Commissioner of Income Tax

Kerala HC12 Dec 2022WP(C)/39992/2022

Case brief

AI extract

What is this about?

The High Court of Kerala directed the 2nd Respondent (CIT(Appeals)) to dispose of the petitioner's stay application within three months and the 1st Respondent (ACIT) to stay recovery proceedings pending such disposal under Article 226.

What did the court decide?

The 2nd Respondent was directed to dispose of the stay application (Exhibit P3) within three months, and recovery proceedings were stayed pending such disposal.

N. Ramachandran Vs 1. 1. The Deputy Commissioner of Income Tax — Income Tax | Kerala HC (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 K. BABU

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MONDAY, THE 12TH DAY OF DECEMBER 2022 / 21ST AGRAHAYANA, 1944

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WP(C) NO. 39992 OF 2022

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PETITIONER:

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N. RAMACHANDRAN,
AGED 65 YEARS,
MEKKATHIL VEEDU, THATHAMALA,
PERUMKADAVILA P.O.,
THIRUVANANTHAPURAM
PIN – 695124

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BY ADVS.
P.S.SOMAN
T.RADHAMONY
B.PRABHAKARAN
NANCY PRABHAKAR

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RESPONDENTS:

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1THE DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE, AAYKAR BHAVAN,
KAWDIAR P.O.,
THIRUVANANTHAPURAM,
PIN – 695003

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2COMMISSIONER OF INCOME TAX (APPEALS)-III,
CENTRAL REVENUE BUILDING, I S PRESS ROAD,
COCHIN, PIN - 682018

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12.12.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

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W.P.(C) No.39992 of 2022

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K.BABU, J.

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W.P.(C) No.39992 of 2022

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Dated this the 9^th day of December , 2022

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JUDGMENT

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The prayers in this Writ Petition filed under Article 226 of

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the Constitution of India are as follows:-

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“(i) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 2^nd Respondent to pass orders in Exhibit-P3 application for stay expeditiously within a time limit fixed by this Hon’able Court.

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(ii) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 2^nd Respondent to pass orders in Exhibit P2 appeal petition expeditiously within a time limit fixed by this Hon’able Court.

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(iii) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 1^st Respondent to keep in abeyance all recovery proceedings pursuant to Exhibit P1 penalty order till the disposal of Exhibit P2 appeal.

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(iv) to dispense the filing of translation of the vernacular document.

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And

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(iv) Pass such other orders as this Hon’ble Court deems justified in the facts and circumstances of the case..”

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2. Heard both sides.

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The petitioner is an Income Tax assessee on the rolls

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W.P.(C) No.39992 of 2022

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of the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram. The petitioner has been served with Ext.P1 assessment order and notice. The petitioner filed Ext.P2 statutory appeal before the 2^nd respondent and filed Ext.P3 application seeking stay of recovery of the disputed amount.

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The learned counsel for the petitioner prayed for a direction to the 2^nd respondent to dispose of Ext.P3 stay petition as expeditiously as possible.

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The 2^nd respondent is therefore, directed to expeditiously dispose of Ext.P3 application at any rate within a

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period of three months from this date. The recovery proceedings shall stand stayed till the disposal of Ext.P3 stay petition.

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The Writ Petition (Civil) is disposed of accordingly.

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K.BABU
 JUDGE

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VPK

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W.P.(C) No.39992 of 2022

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APPENDIX OF WP(C) 39992/2022

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PETITIONER EXHIBITS

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Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER NO.
ITNS 65 DATED NIL ISSUED BY THE 1ST
RESPONDENT FOR THE ASSESSMENT YEAR 2020-
21.

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Exhibit P2TRUE COPY OF THE APPEAL MEMORANDUM FILED
BEFORE THE 2ND RESPONDENT FOR THE YEAR
2020-21 DATED 22-10-2021

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Exhibit P3TRUE COPY OF THE STAY PETITION FILED
BEFORE THE 2ND RESPONDENT FOR THE YEAR
2020-21 DATED 25-11-2022

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Exhibit P4TRUE COPY OF THE NOTICE NO.
ITBA/COM/F/17/2022-23/1047595775(1) DATED
23-11-2022 ISSUED BY THE 1ST RESPONDENT

N. Ramachandran v. 1. 1. The Deputy Commissioner of Income Tax

Case brief

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N. Ramachandran v. 1. 1. The Deputy Commissioner of Income Tax

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