Crl.mc/3507/2015 Of M/S. Emmanuval Silks v. The Additionl 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. 3507 of 2015 () --------------------------- CC. NO.194/2015 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE COURT (ECONOMIC OFFENCES), RAVIPURAM, KOCHI-16. ........ PETITIONERS/ACCUSED: ---------------------------------------- 1. M/S. EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER SRI.T.O. BYJU. 2. BYJU T.O., S/O.T.O. OUSEPH, PARTNER, M/S. EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR. 3. SHAJU T.O. @ SAJU, S/O.T.D. OUSEPH, M/S. EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR. 4. RAJU T.O., S/O.T.D. OUSEPH, M/S. EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR. 5. 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.L.RAJESH NARAYAN, SRI.V.P.NARAYANAN. RESPONDENTS/STATE AND COMPLAINANT: ----------------------------------------------------------------- 1. THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, COCHIN - 682 018. 2. THE COMMISSIONER OF INCOME TAX (TDS), C.R. BUILDINGS, 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. AYAKKAR BHAVAN, S.T. NAGAR, THRISSUR - 1. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX, RANGE 2 (1), THRISSUR. 6. THE STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI- 682 031. R1 TO R5 BY ADV. SRI.K.M.V.PANDALAI, SC, ADV. SRI.JOSE JOSEPH, SC. R6 BY PUBLIC PROSECUTOR SMT.P. 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. 3507 of 2015 APPENDIX PETITIONER'S ANNEXURES:- ANNEXURE ACOPY OF THE ORDER DATED 23/08/2013 PASSED BY THE JOINT COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2011-12.JOINT COMMISSIONER OF INCOME TAX (TDS), KOCHI FOR THE FINANCIAL YEAR 2011-12. ANNEXURE BCOPY OF THE ORDER DATED 30/05/2014 PASSED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI.ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI. ANNEXURE CCOPY OF THE NOTICE DATED 09/04/2015 ISSUED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI.ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI. ANNEXURE DCOPY OF THE NOTICE DATED 09/04/2015 ISSUED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHIFOR THE FINANCIAL YEAR 2012-13.ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHIFOR THE FINANCIAL YEAR 2012-13. ANNEXURE ECOPY OF THE SHOW CAUSE NOTICE DATED 20/03/2013 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. ANNEXURE FCOPY OF THE REPLY SUBMITTED BY THE PETITIONER IN APRIL, 2013 TO THE 1ST RESPONDENT.APRIL, 2013 TO THE 1ST RESPONDENT. ANNEXURE GCOPY OF THE CIRCULAR NO.551 DATED 23/01/1990. ANNEXURE HCOPY OF THE COMPLAINT-C.C. NO.193/2015 FILED BY THE 4TH RESPONDENT.THE 4TH RESPONDENT. ANNEXURE ICERTIFIED COPY OF THE COMPLAINT-C.C. NO.194/2015FILED BY THE 4TH RESPONDENT.FILED BY THE 4TH RESPONDENT. ANNEXURE JCOPY OF THE SUMMON DATED 01/04/2015 ISSUED TO THE FIRST PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16.FIRST PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16. ANNEXURE ECOPY OF THE SHOW CAUSE NOTICE DATED 20/03/2013 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. ANNEXURE FCOPY OF THE REPLY SUBMITTED BY THE PETITIONER IN APRIL, 2013 TO THE 1ST RESPONDENT.APRIL, 2013 TO THE 1ST RESPONDENT. ANNEXURE GCOPY OF THE CIRCULAR NO.551 DATED 23/01/1990. ANNEXURE HCOPY OF THE COMPLAINT-C.C. NO.193/2015 FILED BY THE 4TH RESPONDENT.THE 4TH RESPONDENT. ANNEXURE ICERTIFIED COPY OF THE COMPLAINT-C.C. NO.194/2015FILED BY THE 4TH RESPONDENT.FILED BY THE 4TH RESPONDENT. ANNEXURE JCOPY OF THE SUMMON DATED 01/04/2015 ISSUED TO THE FIRST PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16.FIRST PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16. ANNEXURE J(A)COPY OF THE SUMMON DATED 01/04/2015 ISSUED TO THE SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16.SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16. ANNEXURE J(B)COPY OF THE SUMMON DATED 01/04/2015 ISSUED TO THE SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16.SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16. ANNEXURE J(C)COPY OF THE SUMMON DATED 01/04/2015 ISSUED TO THE SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16.SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16. ANNEXURE J(D)COPY OF THE SUMMON DATED 01/04/2015 ISSUED TO THE SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16.SECOND PETITIONER BY THE ACJM (ECONOMIC OFFENCES),KOCHI-16. ANNEXURE KCOPY OF THE ORDER DATED 30/07/2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-III, KOCHI.COMMISSIONER OF INCOME TAX (APPEALS)-III, KOCHI. ANNEXURE LCOPY OF THE REPRESENTATION DATED 4TH SEPTEMBER 2014SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. RESPONDENT'S ANNEXURES:-NIL. //TRUE COPY// P.S. TO JUDGE B. KEMAL PASHA, J. ===================== CRL.M.C.No.3507 of 2015 ======================Dated this the 11[th] day of January, 2016 O R D E R It has been reported that an appeal ispending before the 3[rd] respondent in the matter. Theprosecution has been initiated for the offence under Section276B of the Income Tax Act, 1961. 2. According to the petitioners, there are sufficient reasons 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.3507 of 2015 -: 2 :- below shall stand stayed till the disposal of the appeal. In the result, this Crl.M.C. is disposed of by orderingthat 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