Crl.mc/3467/2015 Of M/S.emmanuval Silks v. The Additiional Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE B.KEMAL PASHA MONDAY, THE 11TH DAY OF JANUARY 2016/21ST POUSHA, 1937 Crl.MC.No. 3467 of 2015 ----------------------------------------- C.C.NO.193/2015 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE COURT(ECONOMIC OFFENCES), ALAPPAT ROAD, RAVIPURAM, KOCHI- 682 016 --------------------- PETITIONER(S)/ACCUSED : ------------------------------------------ 1. M/S.EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER SHRI T.O.BYJU. 2. SHRI.BYJU T.O., S/O.T.D.OUSEPH, PARTNER, M/S.EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR. 3. SHRI.SHAJU T.O. @ SAJU, S/O.T.D.OUSEPH, M/S.EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR. 4. SHRI RAJU T.O., S/O.T.D.OUSEPH M/S.EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR. 5. SHRI. JIJU T.O., S/O.T.D.OUSEPH, M/S.EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR. BY SRI.T.M.SREEDHARAN (SENIOR ADVOCATE) ADVS. SRI.V.P.NARAYANAN SRI.L.RAJESH NARAYAN RESPONDENT(S)/STATE AND COMPLAINANT : ------------------------------------------------------------------------ 1. THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM, COCHIN-682 018. ------------------------------------ 2. THE COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDING, I.S PRESS ROAD, ERNAKULAM, COCHIN-682 018. C.R.BUILDING, I.S PRESS ROAD, ERNAKULAM, COCHIN-682 018. 3. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 7TH FLOOR, KERA BHAVAN, S.R.V.H.S ROAD, COCHIN-682 016. COCHIN-682 016. 4. THE INCOME TAX OFFICER (TDS), THRISSUR, INCOME TAX OFFICE (TDS), AYAKKAR BHAVAN, S.T.NAGAR, THRISSUR-1. THRISSUR-1. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX, RANGE 2(1), THRISSUR. 6. THE STATE OF KERALA, REPRESENTED BY PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI-682 031. HIGH COURT OF KERALA, KOCHI-682 031. R1 TO R5 BY ADV. SRI.JOSE JOSEPH, S.C ADV. SRI.CHRISTOPHER ABRAHAM, S.C ADV. SRI.K.M.V.PANDALAI, S.C R6 BY PUBLIC PROSECUTOR SMT.MAYA THIS CRIMINAL MISC. CASE HAVING BEEN FINALLY HEARD ON 11-01-2016, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: Crl.MC.No. 3467 of 2015 ------------------------------------ APPENDIX PETITIONER(S)' ANNEXURES : ANNEXURE A :TRUE COPY OF ORDER DATED 23-08-2013 PASSED BY THE JOINT COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2011-2012.THE JOINT COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2011-2012. ANNEXURE B : TRUE COPY OF ORDER DATED 30-05-2014 PASSED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI.THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI. ANNEXURE C : TRUE COPY OF NOTICE DATED 09-04-2015 ISSUED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI.THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI. ANNEXURE D : TRUE COPY OF NOTICE DATED 09-04-2015 ISSUED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2012-2013.THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2012-2013. ANNEXURE E : TRUE COPY OF SHOW CAUSE NOTICE DATED 20-03-2013 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. ANNEXURE F : TRUE COPY OF REPLY SUBMITTED BY THE PETITIONER IN APRIL 2013 TO THE 1ST RESPONDENT.APRIL 2013 TO THE 1ST RESPONDENT. ANNEXURE G : TRUE COPY OF CIRCULAR NO.551 DATED 23-01-1990. ANNEXURE H : CERTIFIED COPY OF COMPLAINT C.C.NO.193 OF 2015 FILED BY THE 4TH RESPONDENT.FILED BY THE 4TH RESPONDENT. ANNEXURE I : TRUE COPY OF COMPLAINT CC.NO.194 OF 2015 FILED BY THE 4TH RESPONDENT.THE 4TH RESPONDENT. ANNEXURE D : TRUE COPY OF NOTICE DATED 09-04-2015 ISSUED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2012-2013.THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2012-2013. ANNEXURE E : TRUE COPY OF SHOW CAUSE NOTICE DATED 20-03-2013 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. ANNEXURE F : TRUE COPY OF REPLY SUBMITTED BY THE PETITIONER IN APRIL 2013 TO THE 1ST RESPONDENT.APRIL 2013 TO THE 1ST RESPONDENT. ANNEXURE G : TRUE COPY OF CIRCULAR NO.551 DATED 23-01-1990. ANNEXURE H : CERTIFIED COPY OF COMPLAINT C.C.NO.193 OF 2015 FILED BY THE 4TH RESPONDENT.FILED BY THE 4TH RESPONDENT. ANNEXURE I : TRUE COPY OF COMPLAINT CC.NO.194 OF 2015 FILED BY THE 4TH RESPONDENT.THE 4TH RESPONDENT. ANNEXURE J : TRUE COPY OF SUMMON DATED 01-04-2015 ISSUED TO THE FIRST PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16.THE FIRST PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16. ANNEXURE J(A) : TRUE COPY OF SUMMON DATED 01-04-2015 ISSUED TO THE SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16.THE SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16. ANNEXURE J(B) : TRUE COPY OF SUMMON DATED 01-04-2015 ISSUED TO THE 3RD PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16.THE 3RD PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16. ANNEXURE J(C) : TRUE COPY OF SUMMON DATED 01-04-2015 ISSUED TO THE 4TH PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16.THE 4TH PETITIONER BY THE ACJM (ECONOMIC OFFENCES), KOCHI-16. Crl.MC.No. 3467 of 2015 ------------------------------------ RESPONDENT(S)' ANNEXURES : NIL //TRUE COPY// P.A.TO JUDGE. B. KEMAL PASHA, J. ===================== CRL.M.C.No.3467 of 2015 ======================Dated this the 11[th] day of January, 2016 O R D E R It has been reported that an appeal is pending before the 3[rd] respondent in the matter. The prosecutionhas been initiated for the offence under Section 276B of theIncome Tax Act, 1961. 2. According to the petitioners, there are sufficientreasons for not depositing the amount in time, and a correctdecision can be taken in the matter only on the finaldecision in the appeal against penalty. On going throughthe matter and on hearing either side, this Court is of theview that the prosecution proceedings before the court CRL.M.C.No.3467 of 2015 -: 2 :- below shall stand stayed till the disposal of the appeal. In the result, this Crl.M.C. is disposed of by ordering that the prosecution proceedings before the court below inthe matter shall stand stayed till the disposal of the appeal. Sd/- DSV/11/1/16 B. KEMAL PASHA, JUDGE. // True Copy // P.A. To Judge