Wp(C)/1075/2024 Of Manath Muhammed Ismail v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHWEDNESDAY, THE 10 DAY OF JANUARY 2024 / 20TH POUSHA, 1945WP(C) NO. 1075 OF 2024 PETITIONER: MANATH MUHAMMED ISMAIL,AGED 74 YEARS, S/O. LATE M. P. AHMED, MANATH PAZHAPURAYIL,KAKKANADU, SEAPORT AIRPORT ROAD,COCHIN, KERALA, PIN – 682030. BY ADVS. SRI. ANIL D. NAIR SMT. TELMA RAJU RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1, KOCHI, PIN – 682018.CENTRAL CIRCLE 1, KOCHI, PIN – 682018. 2COMMISSIONER OF INCOME TAX (APPEALS)- III, C. R. BUILDING, IS PRESS ROAD, KOCHI, PIN – 682036. BY ADV. SRI. NAVANEETH M. NATH – SC – INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.1075 of 2024 ------------------------- Dated this the 10[th] day of January, 2024 JUDGMENT 1. The present writ petition has been filed for a writ of mandamus or direction in the nature of mandamus commanding the 2[nd] respondent todispose of Exhibits P-5, P-6, P-7 and P-8 appeals and Exhibits P-9, P-10,P-11 and P-12 stay applications preferred by the petitioner/assesseeagainst the assessment orders in Exhibit P-1 to P-4 passed underSection 153C of the Income Tax Act, 1961 (hereinafter referred to asthe IT Act, 1961 for short). 2.The petitioner is a real estate broker. A search was conducted inthe business premises of Veekay Group and Archbishop’s House andother associated persons on 26.08.2018. In the return of his income forthe assessment year 2016-17, the petitioner had shown an income ofRs. 3,00,000/- only. There were entries in respect of the paymentsmade to the petitioner by the said group and, therefore, a notice underSection 153 C of the IT Act, 1961 was issued and served on thepetitioner. In response to the said notice, the petitioner had filed hisreturn of income on 09.12.2020 offering an income of Rs. 6,89,870/-. Subsequently, notices under Section 143(2) was issued and served on the petitioner calling for the details of the cash receipts of thepetitioner which were reflected in the documents received in thesearch. After considering the reply and the evidence collected duringthe search operation, the cash allegedly received by the petitioner wasadded to his income. 3.The petitioner has approached the appellate authority with aconsiderable delay of three months along with the application forcondoning the delay and stay petition. Now the petitioner has comebefore this Court to grant interim order regarding the recovery of thetax assessed in the assessment orders which cumulatively comes to The petitioner has approached the appellate authority with a Rs. 1,28,57,490/-. This Court enquired from the learned Counsel for thepetitioner that whether the petitioner is willing to deposit 20% of theassessed tax so that the remaining amount can be ordered to be stayedtill the disposal of the application for condoning the delay and staypetition. However, the learned Counsel for the petitioner submits thatthe assessee is not in a position to deposit even the 20% of theassessed tax amount. 4.This Court does not exercise parallel jurisdiction with theappellate authority. The petitioner's appeals along with the The petitioner has approached the appellate authority with a Rs. 1,28,57,490/-. This Court enquired from the learned Counsel for thepetitioner that whether the petitioner is willing to deposit 20% of theassessed tax so that the remaining amount can be ordered to be stayedtill the disposal of the application for condoning the delay and staypetition. However, the learned Counsel for the petitioner submits thatthe assessee is not in a position to deposit even the 20% of theassessed tax amount. 4.This Court does not exercise parallel jurisdiction with theappellate authority. The petitioner's appeals along with the applications for condoning the delay and stay petitions are pending andas the petitioner is not willing to deposit even 20% of the assessed tax,this Court would not like to stay the demand as assessed in theassessment orders in Exhibits P-1 to P-4. Thus, the present writ petitionis disposed of with direction to the 2[nd] respondent to consider and passappropriate orders in accordance with the law on the applications ofthe petitioner for condoning the delay as well as the stay petitionsexpeditiously, preferably within a period of two months. However, it ismade clear that this Court has not granted any interim relief to thepetitioner. Svn Sd/-DINESH KUMAR SINGH JUDGE PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER DATED 22.06.2021EXHIBIT P2TRUE COPY OF ASSESSMENT ORDER DATED 18.06.2021EXHIBIT P2TRUE COPY OF ASSESSMENT ORDER DATED 18.06.2021 EXHIBIT P3EXHIBIT P4EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER DATED 21.06.2021 TRUE COPY OF ASSESSMENT ORDER DATED 22.06.2021 EXHIBIT P5TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2015-16ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P6TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2016-17ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P7TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2017-18ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P8TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2018-19ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2018-19 EXHIBIT P9TRUE COPY OF THE PETITION FOR STAY OF DEMAND FILEDBEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2015-16BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2015-16 EXHIBIT P10TRUE COPY OF THE PETITION FOR STAY OF DEMAND FILEDBEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2016-17BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2016-17 EXHIBIT P11TRUE COPY OF THE PETITION FOR STAY OF DEMAND FILEDBEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2017-18BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2017-18 EXHIBIT P12TRUE COPY OF THE PETITION FOR STAY OF DEMAND FILEDBEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2018-19BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR2018-19 EXHIBIT P13TRUE COPY OF NOTICE DATED 05.01.2024 ISSUED BY THE1ST RESPONDENT1ST RESPONDENT