Dismissed

Ashraf Hassan, v. the Central Board of Direct Taxes

Kerala HC5 Dec 2023WP(C)/9679/2022

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition challenging tax recovery notices by accepting the Revenue's suggestion that the petitioner seek appropriate relief from the Appellate Authority under the Income Tax Act rather than judicial review.

What did the court decide?

Writ petition dismissed with liberty to file appeal and stay application within three weeks; sale proceedings stayed pending appellate decision.

Ashraf Hassan, Vs the Central Board of Direct Taxes — Income Tax | Kerala HC (2023)

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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 DINESH KUMAR SINGH

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TUESDAY, THE 5TH DAY OF DECEMBER 2023 / 14TH AGRAHAYANA, 1945

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WP(C) NO. 9679 OF 2022

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PETITIONER:

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ASHRAF HASSAN,
AGED 69 YEARS, SON OF HASSAN,
PERMANENT RESIDENCE AT NARAGATH KANDAATHIL,
MASTER COACHING BOARD ROAD, OPPOSITE JLN STADIUM,
KALOOR, KOCHI, ERNAKULAM-682017.

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BY ADVS.
 SRI. K. P. PRADEEP
 SRI. HAREESH M. R.
 SRI. SANAND RAMAKRISHNAN
 SMT. RASMI NAIR T.
 SRI. T. T. BIJU
 SMT. T. THASMI
 SMT. M. J. ANOOPA

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RESPONDENTS:

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1 THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS CHAIRMAN.

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2 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I S PRESS ROAD, KOCHI, ERNAKULAM-682018.

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3TAX RECOVERY OFFICER,
INCOME TAX, KANDOMKULATHY TOWERS, INCOME TAX OFFICE,
OPP. MAHARAJAS COLLEGE GROUND, M.G.ROAD,
KOCHI, ERNAKULAM-682011.

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4TAX RECOVERY OFFICER,
TRO CENTRAL, KOCHI, INCOME TAX , KANDOMKULATHY TOWERS,
INCOME TAX OFFICE, OPP. MAHARAJAS COLLEGE GROUND,
M. G. ROAD, KOCHI, ERNAKULAM-682011.

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BY ADV. SRI. NAVANEETH M. NATH

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 9679 OF 2022

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DINESH KUMAR SINGH, J.

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W.P.(C) No.9679 of 2022

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Dated this the 5^th day of December, 2023

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JUDGMENT

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petitioner is a Non Resident Indian living in United Arab Emirates has filed this writ petition impugning Exhibits P-4 and P-5 notices issued by the 3^rd and 4^th respondents respectively for collection of income tax due to him to the extent of Rs. 28,56,391/-. This Court vide the interim order dated 22.03.2022 considering the submissions of the learned Standing Counsel notices, assessment orders etc., served on the petitioner/his representative. The petitioner was directed to appear before the Tax Recovery Officer pursuance to Exhibit P-7 notice, personally or through his representative on the date fixed. In pursuance to the direction given by this Court, the petitioner had appeared before the Tax Recovery Officer and the petitioner had been handed over the copy of the assessment orders as well as penalty orders passed under Section 144 read with Section 147 of the Income Tax Act, 1961 dated 23.12.2019 as well as the penalty order dated 09.11.2020 in respect of the assessment year 2014-15. The petitioner’s property has been

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WP(C) NO. 9679 OF 2022

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attached, however, the sale of the immovable property has not been effected as this Court has stayed the sale proceedings.

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The learned Counsel for the petitioner submits that the brother of the petitioner had already filed appeal against the assessment order and penalty order which is pending before the Commissioner of Appeals; CIT (Appeals) – III.

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Mr. Naveeth R. Nath, the learned Counsel for the Revenue submits that the petitioner has not challenged the assessment order and the penalty order. The petitioner has statutory remedy of appeal to challenge those orders before the Appellate Authority under the provisions of Income Tax Act, 1961. He further submits that this Court may stay the sale of the immovable property of the petitioner till disposal of the stay application by the Appellate Authority.

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Considering the fair suggestion of the learned Counsel for the Revenue, the present writ petition is disposed of with liberty to the petitioner to file appeal before the Appellate Authority under the provisions of the Income Tax Act, 1961 against the assessment order and the penalty order along with the application for condonation of delay and application for stay. Petitioner may file the appeal and all

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WP(C) NO. 9679 OF 2022

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the applications within a period of three weeks from today. The Appellate Authority shall provide the link to the petitioner for uploading the appeal and the applications. Till the decision taken on the application for condonation of delay and stay, further proceedings for sale of the immovable properties which has been attached by the impugned notices shall take place.

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Sd/DINESH KUMAR SINGH JUDGE

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Svn

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WP(C) NO. 9679 OF 2022

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APPENDIX OF WP(C) 9679/2022

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PETITIONER’S EXHIBITS

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`EXHIBIT P1`	`TRUE COPY OF THE SALE DEED NO.732/93 DATED` `15.2.1993 OF SRO, ERNAKULAM`
`EXHIBIT P2`	`TRUE COPY OF THE SALE DEED NO.756/93 DATED` `16.2.1993 OF SRO, ERNAKULAM`
`EXHIBIT P3`	`TRUE COPY OF THE RELEVANT PAGES OF PASSPORT` `NO.Z3793237 DATED 19.2.2017 ISSUED AT DUBAI`
`EXHIBIT P4`	`TRUE SCANNED COPY OF THE NOTICE NO.ITBA/RCV/S/` `301/2021-22/1039531712 (1) DATED 8.2.2022,` `ISSUED BY THE 3RD RESPONDENT AS SEEN AT THE DOOR` `OF THE RESIDENCE OF THE PETITIONER`
`EXHIBIT P5`	`TRUE SCANNED COPY OF THE NOTICE NO.ITBA/COM/F/` `17/2021-22/10401711846(1) DATED 28.2.2022,` `ISSUED BY THE 4TH RESPONDENT AS SEEN AT THE DOOR` `OF THE RESIDENCE OF THE PETITIONER`
`EXHIBIT P6`	`TRUE COPY OF THE REPLY DATED 8.3.2022 SUBMITTED` `BY THE PETITIONER TO THE 3RD RESPONDENT`
`EXHIBIT P7`	`TRUE COPY OF THE SUMMONS DATED 18.3.2022` `NO.ITBA/COM/F/17/2021-22/1041005275(1) ISSUED BY` `THE 4TH RESPONDENT`
`EXHIBIT P8`	`TRUE COPY OF THE ASSESSMENT ORDER DATED 23-12-` `2019 ISSUED BY THE ASSISTANT COMMISSIONER OF` `INCOME TAX CENTRAL CIRCLE, KOTTAYAM`
`EXHIBIT P9`	`TRUE COPY OF THE PENALTY ORDER DATED 09-11-2020` `ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME` `TAX CENTRAL CIRCLE, KOTTAYAM`
`EXHIBIT P10`	`TRUE COPY OF THE DEMAND NOTICE DATED 06-10-2022` `ISSUED BY THE 4TH RESPONDENT`
`EXHIBIT P11`	`TRUE COPY OF THE DEMAND NOTICE DATED 29-11-2022` `ISSUED BY THE 4TH RESPONDENT`

Ashraf Hassan, v. the Central Board of Direct Taxes

Case brief

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Ashraf Hassan, v. the Central Board of Direct Taxes

Case brief

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