Kerala High Court
Shibu Thomas vs Deputy Commissioner Of Income Tax ... on 23 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946
WP(C) NO. 17851 OF 2024
PETITIONER/S:
SHIBU THOMAS
AGED 56 YEARS
RUBY ROYAL GARDENS, CHOOZHAMBALA, MUKKOLAKKAL, TRIVANDRUM,
PIN - 695003
BY ADV S.ARUN RAJ
RESPONDENTS:
1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI
KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD,
ERNAKULAM, KOCHI, PIN - 682011
2 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,
KOCHI
KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD,
ERNAKULAM, KOCHI, PIN - 682011
3 COMMISSIONER OF INCOME TAX (APPEALS)-III
POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI, PIN - 682036
4 TAX RECOVERY OFFICER
TRO (CENTRAL), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
ERNAKULAM, KOCHI, PIN - 682018
5 THE CHIEF COMMISSIONER OF INCOME TAX
AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, IS PRESS ROAD,
ERNAKULAM, KOCHI, PIN - 682018
S.C. SRI. NAVANEETH N.NATH.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 23.05.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2
WPC 17851/2024
JUDGMENT
Against Ext.P1 to P5 assessment orders for the
assessment years 2015-16, 2016-17, 2017-18, 2020-21
and 2021-22, the petitioner has preferred Exts.P6 to P10
appeals along with applications to condone the delay
before the 3rd respondent. The petitioner has also
preferred Exts.P16 to P20 stay petitions. Apart from the
same, the petitioner has preferred Exts.P11 to P15
rectification applications against Exts.P1 to P5
assessment orders. The limited prayer of the petitioner
in this writ petition is for consideration of Exts.P16 to
Ext.P20 stay petitions.
2. Since Exts.P6 to P10 are statutory appeals,
there will be a direction to the 3 rd respondent to consider
the applications of the petitioner for condonation of delay
in filing the appeal expeditiously. If the delay is
condoned, Exts.P16 to P20 stays petitions shall be
considered expeditiously thereafter. The entire exercise
shall be completed within a period of two months from
the date of receipt of a copy of this judgment.
With this direction, the writ petition is disposed of. The
contentions of the petitioner as regards the rectification
applications are left open. Till such time Exts.P16 to P20
stay petitions are considered, there will be a stay of
recovery proceedings against the petitioner.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
al/-.
APPENDIX OF WP(C) 17851/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 153A OF THE ACT PASSED
BY THE 1ST RESPONDENT FOR THE AY 2015-16
ALONG WITH THE DEMAND NOTICE
Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 153A OF THE ACT PASSED
BY THE 1ST RESPONDENT FOR THE AY 2016-17
ALONG WITH THE DEMAND NOTICE
Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 153A OF THE ACT PASSED
BY THE 1ST RESPONDENT FOR THE AY 2017-18
ALONG WITH THE DEMAND NOTICE
Exhibit P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 143(3) R.W.S 153A OF THE
ACT PASSED BY THE 2ND RESPONDENT FOR THE AY
2020-21 ALONG WITH THE DEMAND NOTICE
Exhibit P5 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 143(3) OF THE ACT PASSED
BY THE 2ND RESPONDENT FOR THE AY 2021-22
ALONG WITH THE DEMAND NOTICE
Exhibit P6 A TRUE COPY OF THE FIRST APPEAL E-FILED ON
11-2-2023 ALONG WITH A PRAYER FOR CONDONATION
OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2015-16
Exhibit P7 A TRUE COPY OF THE FIRST APPEAL E-FILED ON
11-2-2023 ALONG WITH A PRAYER FOR CONDONATION
OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2016-17
Exhibit P8 A TRUE COPY OF THE FIRST APPEAL E-FILED ON
11-2-2023 ALONG WITH A PRAYER FOR CONDONATION
OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2017-18
Exhibit P9 A TRUE COPY OF THE FIRST APPEAL E-FILED ON
11-2-2023 ALONG WITH A PRAYER FOR CONDONATION
OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2020-21
Exhibit P10 A TRUE COPY OF THE FIRST APPEAL E-FILED ON
11-2-2023 ALONG WITH A PRAYER FOR CONDONATION
OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2021-22
Exhibit P11 A TRUE COPY OF THE RECTIFICATION PETITION
DATED 15-3-2023 FILED UNDER SECTION 154 OF
THE ACT FOR THE AY 2015-16 FILED BEFORE THE
1ST RESPONDENT
Exhibit P12 A TRUE COPY OF THE RECTIFICATION PETITION
DATED 15-3-2023 FILED UNDER SECTION 154 OF
THE ACT FOR THE AY 2016-17 FILED BEFORE THE
1ST RESPONDENT
Exhibit P13 A TRUE COPY OF THE RECTIFICATION PETITION
DATE 15-3-2023 FILED UNDER SECTION 154 OF THE
ACT FOR THE AY 2017-18 FILED BEFORE THE 1ST
RESPONDENT
Exhibit P14 A TRUE COPY OF THE RECTIFICATION PETITION
DATED 15-3-2023 FILED UNDER SECTION 154 OF
THE ACT FOR THE AY 2020-21 FILED BEFORE THE
2ND RESPONDENT
Exhibit P15 A TRUE COPY OF THE RECTIFICATION PETITION
DATED 15-3-2023 FILED UNDER SECTION 154 OF
THE ACT FOR THE AY 2021-22 FILED BEFORE THE
2ND RESPONDENT
Exhibit P16 A TRUE COPY OF THE STAY PETITION DATED 20-3-
2023 FOR THE AY 2015-16 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN
EXHIBIT P-6 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-1 ASSESSMENT
ORDER
Exhibit P17 A TRUE COPY OF THE STAY PETITION DATED 15-3-
2023 FOR THE AY 2016-17 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN
EXHIBIT P-7 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-2 ASSESSMENT
ORDER
Exhibit P18 A TRUE COPY OF THE STAY PETITION DATED 15-3-
2023 FOR THE AY 2017-18 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI IN
EXHIBIT P-8 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-3 ASSESSMENT
ORDER
Exhibit P19 A TRUE COPY OF THE STAY PETITION DATED 15-3-
2023 FOR THE AY 2020-21 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI IN
EXHIBIT P-9 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-4 ASSESSMENT
ORDER
Exhibit P20 A TRUE COPY OF THE STAY PETITION DATED 15-3-
2023 FOR THE AY 2021-22 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI IN
EXHIBIT P-10 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-5 ASSESSMENT
ORDER
Exhibit P21 A TRUE COPY OF THE LETTER DATED 12-10-2023
SUBMITTED BY THE PETITIONER TO THE 4TH
RESPONDENT
Exhibit P22 A TRUE COPY OF THE NOTICE DATED 9-5-2024
ISSUED TO THE PETITIONER BY THE 4TH
RESPONDENT
