Wp(C)/12344/2015 Of Satyam Service Trust v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).No. 12344 of 2015 (P) ------------------------------------------ PETITIONER(S): -------------------------- SATYAM SERVICE TRUST (FORMERLY KNOWN AS SATHYAM LITERATURE SERVICE) BUILDING NO.1/38MANACKACHIRA, THATTABHAGAM POTHIRUVALLA 689 541 REPRESENTED BY ITS TRUSTEE, MR. SAM C. VADAVANA BY ADV. SMT.K.LATHA RESPONDENT(S): ---------------------------- 1.THE INCOME TAX OFFICER, WARD- 3 INCOME TAX OFFICE, THIRUVALLA - 689 542INCOME TAX OFFICE, THIRUVALLA - 689 542 2.THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKARBHAVAN, KOWDIAR PO, TRIVANDRUM- 695 001 3.THE COMMISSIONER OF INCOME TAXESINCOME TAX OFFICE, I.S PRESS ROAD, ERNAKULAM - 682 031 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ------------------------------------------ APPENDIX PETITIONER'S EXHIBITS:-------------------------------------- EXHIBIT EX-P1TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA No.807/COCH/2013 DATED 30TH OCTOBER 2014.TRIBUNAL, COCHIN BENCH IN ITA No.807/COCH/2013 DATED 30TH OCTOBER 2014. EXHIBIT EX-P2ATRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2006-2007 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2006-2007 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT EX-P2BTRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2007-2008 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2007-2008 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT EX-P2CTRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2008-2009 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2008-2009 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.EXHIBIT EX-P2DTRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2009-2010 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 18.3.2013.WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2009-2010 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 18.3.2013.EXHIBIT EX-P2ETRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2010-2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2010-2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.EXHIBIT EX-P2FTRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 20011-2012 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 20011-2012 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.EXHIBIT EX-P3ATRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2006-2007.PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2006-2007. EXHIBIT EX-P3BTRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2007-2008.PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2007-2008. EXHIBIT EX-P3BTRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2007-2008.PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2007-2008. EXHIBIT EX-P3CTRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2008-2009.PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2008-2009. EXHIBIT EX-P3DTRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2009-2010.PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2009-2010. EXHIBIT EX-P3ETRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2010-2011.PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2010-2011. EXHIBIT EX-P3FTRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2011-2012.PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2011-2012. EXHIBIT EX-P4TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.3665 OF 2015 DATED 11TH DAY OF FEBRUARY 2015.COURT OF KERALA IN WP(C) NO.3665 OF 2015 DATED 11TH DAY OF FEBRUARY 2015. EXHIBIT EX-P5TRUE COPY OF THE DEMAND NOTICE DATED 26TH MARCH 2015 DEMANDING THE OUTSTANDING INCOME TAX FOR THE YEARS 2006-2007 TO 2011-2012 TO THE PETITIONER.2015 DEMANDING THE OUTSTANDING INCOME TAX FOR THE YEARS 2006-2007 TO 2011-2012 TO THE PETITIONER. EXHIBIT EX-P6ATRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE SECOND RESPONDENT IN THE P3A APPEAL FOR THE YEAR 2006-2007.BEFORE THE SECOND RESPONDENT IN THE P3A APPEAL FOR THE YEAR 2006-2007. EXHIBIT EX-P6BTRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDET IN THE P3B APPEAL FOR THE YEAR 2007-2008.PETITIONER BEFORE THE SECOND RESPONDET IN THE P3B APPEAL FOR THE YEAR 2007-2008. EXHIBIT EX-P6CTRUE COPY OF THE STAY PETITIONS FILED BY TE PETITIONERBEFORE THE SECOND RESPONDENT IN THE P3C APPEAL FOR THE YEAR 2008-2009.BEFORE THE SECOND RESPONDENT IN THE P3C APPEAL FOR THE YEAR 2008-2009. EXHIBIT EX-P6DTRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3D APPEAL FOR THE YEAR 2009-2010.PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3D APPEAL FOR THE YEAR 2009-2010. EXHIBIT EX-P6ETRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3E APPEAL FOR THE YEAR 2010-2011.PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3E APPEAL FOR THE YEAR 2010-2011. EXHIBIT EX-P6FTRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3F APPEAL FOR THE YEAR 2011-2012.PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3F APPEAL FOR THE YEAR 2011-2012. RESPONDENT'S EXHIBITS:- das A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 12344 of 2015 ===================================================== Dated this the 10[th] day of April, 2015 JUDGMENT Against Ext.P2 series of assessment orders under the IncomeTax Act, the petitioner had preferred Ext.P3 series of appeals andExt.P6 series of stay petitions before the 2[nd] respondent. It is thecase of the petitioner that, even prior to considering the staypetitions, recovery steps are taken by the respondents for recoveryof the amounts confirmed against the petitioner by Ext.P2 series ofassessment orders. 2. I have heard the learned counsel appearing for thepetitioner and also the learned Government Pleader appearing forthe respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: Dated this the 10[th] day of April, 2015 JUDGMENT Against Ext.P2 series of assessment orders under the IncomeTax Act, the petitioner had preferred Ext.P3 series of appeals andExt.P6 series of stay petitions before the 2[nd] respondent. It is thecase of the petitioner that, even prior to considering the staypetitions, recovery steps are taken by the respondents for recoveryof the amounts confirmed against the petitioner by Ext.P2 series ofassessment orders. 2. I have heard the learned counsel appearing for thepetitioner and also the learned Government Pleader appearing forthe respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: 1. The 2[nd] respondent shall consider and passorders on Exts.P6 series of stay petitions within aperiod of two months from the date of receipt of acopy of this judgment, after hearing the petitioner. 2.Recovery steps for recovery of amounts confirmedagainst petitioner pursuant to Ext.P2 series of das assessment orders shall be kept in abeyance tillorders are passed by the 2[nd] respondent asdirected above and communicated to thepetitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE