Anil Muhammed Vs Central Board of Direct Taxes (Kerala High Court)
Kerala HC Directs CPC to Decide Grievance on 143(1) Intimation Within 3 Months – Recovery Stayed Meanwhile – Procedural Fairness Ensured
The petitioner, an assessee under the Income Tax Act, filed a grievance petition) challenging an intimation under section 143(1) issued by the CPC, Bengaluru . He sought a limited relief — a direction to the Department to consider and dispose of his grievance representation within a stipulated time, as the issue pertained to a computational or processing error.
After hearing both parties, the Kerala High Court noted that the petitioner’s request was narrow and procedural, and therefore did not require detailed adjudication on merits. Court held that the 4th respondent – CPC, Bengaluru – must decide the grievance petition within a three-month period from receipt of the judgment. The Court further ordered that recovery proceedings based on the impugned intimation shall remain in abeyance until such decision is made.
The Court directed the CPC to consider and pass appropriate orders on the grievance petition after giving the petitioner a reasonable opportunity of hearing, within three months, & stayed recovery in the interim.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
