Disposed

Saji K.Alias v. the Commissioner of Income Tax (Appeals)

Kerala HC9 Apr 2024WP(C)/14760/2024

Case brief

AI extract

What is this about?

Assessees facing nine income tax assessment orders for 2018-19 to 2022-23 sought disposal of eight pending appeals and stay petitions and restraint on coercive recovery. The Court directed the Commissioner of Income Tax (Appeals) to decide the stay petitions along with the appeals within three months and restrained coercive steps meanwhile.

What did the court decide?

Direction to dispose of stay petitions with appeals within three months; no coercive steps against petitioners in pursuance of Exts.P1 to P8 assessment orders.

Saji K.Alias Vs the Commissioner of Income Tax (Appeals) — Income Tax | Kerala HC (2024)

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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 9^TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946

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WP(C) NO. 14760 OF 2024

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PETITIONER(S):

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1 SAJI K.ALIAS AGED 51 YEARS S/O. ALIAS,CHENNOTH KUZHIKANDATHIL, THIRUVANIYOOR P.O., ERNAKULAM., PIN - 682308

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2 M/S. MARIYEM GRANITES PVT.LTD. 9/342C, THIRUVANIYOOR P.O., REPRESENTED BY ITS MANAGING DIRECTOR, SAJI K.ALIAS., PIN - 682308

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BY ADVS. DINESH R.SHENOY SILESH S. PRABHU JOMOL PIUS HELAN PAULOSE VISHAKHA J.

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RESPONDENT(S):

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1 THE COMMISSIONER OF INCOME TAX (APPEALS) O/O PRINCIPAL COMMISSIONER OF INCOME TAX OLD RAILWAY STATION ROAD,COCHIN, PIN - 682018

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2 JOINT COMMISSIONER OF INCOME TAX (APPEALS) O/O PRINCIPAL COMMISSIONER OF INCOME TAX,OLD RAILWAY STATION ROAD,COCHIN., PIN - 682018

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3 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, COCHIN., PIN - 682018

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OTHER PRESENT:

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BY ADV. SRI. NAVANEETH N. NATH, STANDING COUNSEL

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.(C.) No.14760 OF 2024

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JUDGMENT

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Dated this the 09^th day of April, 2024

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The petitioners have approached this Court in

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this writ petition, with the following prayers;

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“(A) A writ of mandamus or any other appropriate writ, order or direction, directing respondents 1 or 2 to dispose of Exts.P9, 11, 13, 15, 17, 19 21 & 23 Appeals and Exts.P10, 12, 14, 16, 18, 20, 22 & 24 stay petitions filed therein, without Insisting on pre-deposit of any amounts as a condition for stay, accepting Item Nos.1 to 4 properties in Ext.P31. Representation (properties, the documents of title of which are seized and in the custody of the respondents).

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(B) A writ of certiorari, or any other appropriate writ, order or direction, quashing Ext.P36 order dated 21/3/2024 Issued by the respondents.

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(C) A writ of mandamus or any other appropriate writ, order or direction, directing the respondents to accept Item 1 to 4 among the properties offered as security, as per Ext.P31. representation and order release Item Nos.5 & 6, as well as the monies seized/attached from the petitioner forthwith, till the final disposal of the appeals filed by the petitioners before the Appellate Authorities.

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(D) Grant such other reliefs as may be deemed fit

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W.P.(C.) No.14760 OF 2024

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and proper in the facts and the circumstances of the case.

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(E) Petitioners also pray that this Hon'ble Court may be pleased to dispense with the translation of the documents produced in the Vernacular Language.”

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The petitioners have suffered 9 assessment orders for the assessment years 2018-19 to 2022-23 under Section 144 read with Section 147 of the Income Tax Act, 1961. The petitioners have filed eight appeals, in respect of the assessment orders for the assessment years 2018-19, 2019-20, 2020-21, 202122 and2022-23. The appeals are placed on record as Exts.P9, 11, 13, 15, 17, 19 21 & 23 and the stay petitions as Exts.P10, 12, 14, 16, 18, 20, 22 & 24.

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The learned Counsel for the petitioners submits that the Income Tax Department, in possession of the properties of the petitioners, having much more valuation than the tax assessed and penalty imposed. He, therefore, submits that till the disposal of the stay petitions, the Income Tax Department should not take any coercive measure for

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W.P.(C.) No.14760 OF 2024

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realisation of the assessed tax, interest and penalty in the assessment orders.

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Sri. Navneeth N. Nath, learned Standing Counsel submits that this writ petition can be disposed of, with a direction to the 1^st respondent to consider and pass orders on the stay petitions expeditiously.

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Considering the said facts and submissions, the writ petition is disposed of, with a direction to the 1^st respondent to consider and pass orders on stay petitions filed in Exts.P10, 12, 14, 16, 18, 20, 22 & 24 along with the Income Tax Appeals before him expeditiously, preferably within a period of three months. No coercive steps to be taken against the petitioners, in pursuance to the assessment orders in Exts.P1 to P8.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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NB/9-4

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W.P.(C.) No.14760 OF 2024

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APPENDIX OF WP(C) 14760/2024

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PETITIONER EXHIBITS EXHIBIT P1	TRUE PHOTOCOPY 2/2/2024 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2018 - 2019 RESPONDENT AGAINST THE FIRST
EXHIBIT P2	TRUE PHOTOCOPY 2/2/2024 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2019 - 2020 RESPONDENT AGAINST THE FIRST
EXHIBIT P3	TRUE PHOTOCOPY 2/2/2024 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2020 - 2021 RESPONDENT AGAINST THE FIRST
EXHIBIT P4	TRUE PHOTOCOPY 27/6/2023 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2021 - 2022 RESPONDENT AGAINST THE FIRST
EXHIBIT P5	TRUE PHOTOCOPY 2/2/2024 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2022 - 2023 RESPONDENT AGAINST THE FIRST
EXHIBIT P6	TRUE PHOTOCOPY 26/2/2024 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2019 - 2020 RESPONDENT AGAINST THE 2ND
EXHIBIT P7	TRUE PHOTOCOPY 27/6/2023 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2021 - 2022 RESPONDENT AGAINST THE 2ND
EXHIBIT P8	TRUE PHOTOCOPY 26/2/2024 FOR THE PASSED BY THE 3RD PETITIONER.	OF ASSESSMENT ORDER DATED ASSESSMENT YEAR 2022 - 2023 RESPONDENT AGAINST THE 2ND
EXHIBIT P9	TRUE PHOTOCOPY OF THE FIRST PETITION ASSESSMENT YEAR 20	APPEAL MEMORANDUM FILED BY ER ON 12/3/2024 IN RESPECT OF 18 - 2019.
EXHIBIT P10	TRUE PHOTOCOPY ASSESSMENT YEAR 20	OF THE STAY PETITION - 18-19 DATED 12/3/2024.
EXHIBIT P11	TRUE PHOTOCOPY OF THE FIRST PETITION ASSESSMENT YEAR 20	APPEAL MEMORANDUM FILED BY ER ON 12/3/2024 IN RESPECT OF 19 - 2020.
EXHIBIT P12	TRUE PHOTOCOPY ASSESSMENT YEAR 20	OF THE STAY PETITION - 19-20 DATED 12/3/2024
EXHIBIT P13	TRUE PHOTOCOPY OF THE FIRST PETITION	APPEAL MEMORANDUM FILED BY ER OM 12/3/2024 IN RESPECT OF

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W.P.(C.) No.14760 OF 2024

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	ASSESSMENT YEAR	2020 - 2021.
EXHIBIT P14	TRUE PHOTOCOPY THE FIRST PETITI ASSESSMENT YEAR	OF APPEAL MEMORANDUM FILED BY ONER OM 12/3/2024 IN RESPECT OF 2020 - 2021.
EXHIBIT P15	TRUE PHOTOCOPY THE FIRST PETITI ASSESSMENT YEAR	OF APPEAL MEMORANDUM FILED BY ONER OM 6/10/2023 IN RESPECT OF 2021 - 2022.
EXHIBIT P16	TRUE PHOTOCOPY ASSESSMENT YEAR	OF THE STAY PETITION - 2021-22 DATED 6/10/2023
EXHIBIT P17	TRUE PHOTOCOPY THE FIRST PETITI ASSESSMENT YEAR	OF APPEAL MEMORANDUM FILED BY ONER ON 12/3/2024 IN RESPECT OF 2022 - 2023.
EXHIBIT P18	TRUE PHOTOCOPY O YEAR 2022-23 DAT	F THE STAY PETITION- ASSESSMENT ED 12/3/2024.
EXHIBIT P19	TRUE PHOTOCOPY THE 2ND PETITIO ASSESSMENT YEAR	OF APPEAL MEMORANDUM FILED BY NER ON 27/3/2024 IN RESPECT OF 2019-2020.
EXHIBIT P20	TRUE PHOTOCOPY ASSESSMENT YEAR	OF THE STAY PETITION - 2019-20 DATED 26/3/2024
EXHIBIT P21	TRUE PHOTOCOPY THE 2ND PETITIO ASSESSMENT YEAR	OF APPEAL MEMORANDUM FILED BY NER ON 6/10/2023 IN RESPECT OF 2021 - 2022.
EXHIBIT P22	TRUE PHOTOCOPY ASSESSMENT YEAR	OF THE STAY PETITION - 2021-22 DATED 6/10/2023.
EXHIBIT P23	TRUE PHOTOCOPY THE 2ND PETITIO ASSESSMENT YEAR	OF APPEAL MEMORANDUM FILED BY NER ON 27/3/2024 IN RESPECT OF 2022 - 2023.
EXHIBIT P24	TRUE PHOTOCOPY ASSESSMENT YEAR	OF THE STAY PETITION - 2022-23 DATED 26/3/2024.
EXHIBIT P25	TRUE PHOTOCOPY INVENTORY OF BO THE RESIDENCE 5/1/2022.	OF PANCHANAMA WITH LIST OF OKS AND DOCUMENTS SEIZED FROM OF THE FIRST PETITIONER DATED
EXHIBIT P26	TRUE PHOTOCOPY WP(C)NO. 15558/2	OF ORDER DATED 5/12/2023 IN 023, HIGH COURT OF KERALA.
EXHIBIT P27	TRUE PHOTOCOPY WP(C)NO. 15558/2	OF ORDER DATED 22/12/2023 IN 023, HIGH COURT OF KERALA.
EXHIBIT P28	TRUE PHOTOCOPY WP(C)NO. 15558/2	OF ORDER DATED 19/1/2024 IN 023, HIGH COURT OF KERALA.
EXHIBIT P29	TRUE PHOTOCOPY (C)NO.15558/2023	OF ORDER DATED 2/2/2024 IN W.P. , HIGH COURT OF KERALA.
EXHIBIT P30	TRUE PHOTOCOPY 7/2/2024 FILED ©NO. 15558/2023,	OF ADDITIONAL STATEMENT DATED BY RESPONDENTS 1 AND 2 IN WP HIGH COURT OF KERALA.
EXHIBIT P31	TRUE PHOTOCOP	Y OF REPRESENTATION DATED
	27/2/2024 SUBMI THE ASSISTANT CENTRAL CIRCLE,	TTED BY THE PETITIONER BEFORE COMMISSIONER OF INCOME TAX, COCHIN, WITH POSTAL RECEIPTS

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W.P.(C.) No.14760 OF 2024

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EXHIBIT P32	TRUE STAT 2023	PHO EMENT .	TOCOPY OF OF SAJI K	RELEVANT PAGES OF 26AS ALIAS FOR THE YEAR 2022 -
EXHIBIT P33	TRUE WA.N	PHOT O.169	OCOPY OF JU 8/2017, HIGH	DGMENT DATED 26/9/2017 IN COURT OF KERALA.
EXHIBIT P34	TRUE 28/1	PHOT 0/202	OCOPY OF SA 0, MULANTHUR	LE DEED NO.1654/2020 DATED UTHY SRO.
EXHIBIT P35	TRUE FOR PETI	PHOT THE TIONE	OCOPY OF CO 1ST PETITIO R COMPANY,	MPUTATION OF GROSS PROFIT NER, AS WELL AS THE 2ND M/S. MARIYEM GRANITES
	PVT. 31/3	LTD. /2021	FOR THE AND 31/3/20	YEAR ENDING 31/3/2020, 22.
EXHIBIT P36	TRUE BY DEPA	PHOT CENTR RTMEN	OCOPY OF LET AL CIRCLE T	TER DATED 21/3/2024 ISSUED I, KOCHI, INCOME TAX

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RESPONDENTS EXHIBITS: NIL

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TRUE COPY

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P.A.TO JUDGE

Saji K.Alias v. the Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

Saji K.Alias v. the Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

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Issues for consideration

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