Kerala High Court
John Jacob vs Assistant Commissioner Of Income ... on 17 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:76965
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 17TH DAY OF OCTOBER 2024 / 25TH ASWINA, 1946
WP(C) NO. 33685 OF 2024
PETITIONER:
JOHN JACOB,
AGED 39 YEARS
TC 3/678, KANNIMATTOM, TKD ROAD,
THIRUVANANTHAPURAM, MUTTADA S.O.,
THIRUVANANTHAPURAM, KERALA, INDIA, PIN - 695 025.
BY ADV GOPIKA GOPINATH
RESPONDENTS:
1 ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE 1(1),
AAYAKAR BHAVAN, PEROORKADA RD., KOWDIAR,
THIRUVANANTHAPURAM, KERALA, PIN - 695 003.
2 COMMISSIONER OF INCOME TAX (APPEAL),
COMMISSIONER OF INCOME TAX (APPEAL),
PIN - 695 003.
3 BANK OF BARODA, ULLOOR BRANCH,
REP. BY SENIOR BRANCH MANAGER MANJU K. MONI,
NEW TC 16/74, OLD TC 1/45(2), CHAITHANYA,
ULLOOR-AKKULAM ROAD, NEAR ULLOOR JUNCTION,
MEDICAL COLLEGE P.O., TRIVANDRUM, PIN - 695 011.
BY ADVS.
P.G.JAYASHANKAR (Sr.SC)
G.KEERTHIVAS (SC)
R REMA (SC) (FOR R3)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:76965
WP(C) 33685/2024 2
JUDGMENT
The petitioner suffered orders of assessment under the
provisions of the Income Tax Act, 1961, for the years 2015-16
and 2017-18, against which the petitioner preferred appeals
before the Appellate Authority. The petitioner has also preferred
stay petitions dated 16.8.2023 before the Appellate Authority. On
13.3.2024, an assessment order has been issued for the year
2016-17, against which, the petitioner has filed an appeal before
the Appellate Authority on 14.5.2024 along with a stay petition
dated 6.9.2024. While the appeal and stay petition are pending
before the Appellate Authority, an order has been issued
attaching the bank account of the petitioner with the
3rd respondent bank, prompting the petitioner to approach this
Court by filing the above writ petition and seeking the following
reliefs:-
1. "To issue the writ of Mandamus or any other
appropriate writ to direct the Respondents not to
take recovery proceedings or coercive measures
against the Petitioner under the provisions of the
Income Tax Act 1961 until the appeals and stay
applications filed are finally disposed off.
2. To issue a writ of certiorari or any other appropriate
writ, directing Respondent No. 1 to pass an order
defreezing the Petitioner's bank account and further
directing Respondent No. 3 to comply with the said
2024:KER:76965
order.
3. Pass any other order or directions as this Hon'ble
court may deem fit and proper in the interest of
justice, equity and good conscience".
2. The learned counsel for the 3 rd respondent bank would
submit that the credit in the account of the petitioner is only a
sum of Rs.5,065/-.
Having heard the learned counsel appearing for the
petitioner, the learned Standing Counsel appearing for
respondent Nos.1 and 2 and the learned counsel appearing for
respondent No.3, I am of the view that in the facts and
circumstances of this case, it is not necessary to pass any order
directing the lifting of attachment over the bank account of the
petitioner at present. Since the appeals and the stay petitions
are pending before the Appellate Authority, it will also be open to
the petitioner to seek appropriate orders in the matter of lifting
of attachment by filing an appropriate application before the
Appellate Authority. With this observation, this writ petition is
closed.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:76965
APPENDIX OF WP(C) 33685/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH
THE COMPUTATION SHEET AND DEMAND NOTICE FOR
THE ASSESSMENT YEAR OF 2015-2016 DATED
25.03.2022
Exhibit P2 TRUE COPY OF THE APPEAL FILED AGAINST THE
ASSESSMENT ORDER FOR THE AY 2015 -16 ALONG
WITH ACKNOWLEDGEMENT DATED 24/05/2022
Exhibit P3 TRUE COPY OF THE STAY APPLICATION FILED
AGAINST THE ASSESSMENT ORDER FOR THE AY
2015 -16 DATED 16/08/2022
Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH
THE COMPUTATION SHEET AND DEMAND NOTICE FOR
THE ASSESSMENT YEAR OF 2016-2017 DATED
13.03.2024
Exhibit P5 TRUE COPY OF THE APPEAL FILED AGAINST THE
ASSESSMENT ORDER FOR THE AY 2016 -17 ALONG
WITH ACKNOWLEDGEMENT DT 14/05/2024
Exhibit P6 TRUE COPY OF THE STAY APPLICATION FILED
AGAINST THE ASSESSMENT ORDER FOR THE AY
2016 - 17 DATED 06/09/2024
Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH
THE COMPUTATION SHEET AND DEMAND NOTICE FOR
THE ASSESSMENT YEAR OF 2017-2018 DATED
25.03.2022
Exhibit P8 TRUE COPY OF THE APPEAL FILED AGAINST THE
ASSESSMENT ORDER FOR THE AY 2017 -18 ALONG
WITH ACKNOWLEDGEMENT DT 24/05/2022
Exhibit P9 TRUE COPY OF THE STAY APPLICATION FILED
AGAINST THE ASSESSMENT ORDER FOR THE AY
2017 -18 DATED 16/08/2022
2024:KER:76965
Exhibit P10 TRUE COPY OF THE EMAIL DATED 20.09.2024,
FROM RESPONDENT NO. 3, PERTAINING TO THE
FREEZING OF THE PETITIONER'S BANK ACCOUNT.
Exhibit P11 TRUE COPY OF THE JUDGMENT OF WP(C) 30709 OF
2024 DATED 12.09.2024.
