Wp(C)/14678/2021 Of M.hussain v. Deputy Commissioner Of Income Tax Central Circle

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 23 DAY OF JULY 2021 / 1ST SRAVANA, 1943WP(C) NO. 14678 OF 2021 PETITIONER/S: M.HUSSAINAGED 56 YEARSK.P HOUSE, PALLISERICKAL P.O, SASTHAMCOTTA, KOLLAM, KERALA 690 521BY ADVS.ANIL D. NAIRTELMA RAJUSANGEETH JOSEPH JACOBCHRISTINA ANNA PAUL RESPONDENT/S: 1DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLEKOLLAM , CHEMMANMUKKU RAILWAY STATION ROAD, KARBALA, KOLLAM KERALA 691 0012INCOME TAX DEPARTMENTKAKKANAD, ERNAKULAM, KERALA 682 0373TAX RECOVERY OFFICER(CENTRAL, KOCHIKANDAMKULATHY TOWERS, M.G ROAD, ERNAKULAM, KERALA 682 011 OTHER PRESENT: SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 23.07.2021, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C) NO. 14678 OF 2021 -2- A.M.BADAR, J. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - WP(C) NO. 14678 OF 2021 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - Dated this the 23[rd] day of July, 2021 JUDGMENT The learned standing counsel takes notice for the respondents. 2. Heard both sides. 3. The challenge to the assessment orders for theassessment years 2007-08, 2008-09, 2009-10, 2010-11,2011-12 and 2012-13 are reportedly pending in appealbefore the 2[nd] respondent. The learned counsel for thepetitioner submits that the petitioner has preferred staypetitions Exts.P19 to P24 in those appeals, which arepending for adjudication. The grievance of the petitioner isto the effect that despite the pendency of the appeal as wellas the stay petitions, the respondents have initiated WP(C) NO. 14678 OF 2021 -3- recovery proceedings for recovery of the amount assessedas assessed by the assessment orders. 4. The learned standing counsel appearing for the respondents opposed the petition by contending that therespondents are entitled to recover the amount assessedagainst the petitioner. I have considered the submissions made above. The assessment is pending adjudication in appeals which areaccompanied by the stay petitions at Exts.P19 to P24. Inthis view of the matter, the interest of justice would beserved, if the 2[nd] respondent is directed to decide atleast thestay petitions within a reasonable time and till then, therecovery is kept in abeyance. In this view of the matter, this Writ Petition is allowed with following directions:- The 2[nd] respondent is directed to decide the stay petitions Exts.P10 to P12 in pending appealsfiled by the petitioner within a period of onemonth from the date of communication of this WP(C) NO. 14678 OF 2021 -4- judgment by the 2[nd] respondent. The petitioner toco-operate with the 2[nd] respondent in disposal ofthe stay petitions. Till the disposal of the staypetitions, the respondents shall keep the coerciveproceedings for recovery of the amountdetermined as per the assessment order inabeyance. sd A.M.BADAR, JUDGE. WP(C) NO. 14678 OF 2021 -5- APPENDIX OF WP(C) 14678/2021 PETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 31-03-2014 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 31-03-2014 Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 31-03-2014 Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11 DATED 31-03-2014 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 31-03-2014 Exhibit P6Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 31-03-2014 TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2007-08. Exhibit P8Exhibit P9Exhibit P10 TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2008-09. TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2009-10. TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2010-11 Exhibit P11 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 31-03-2014 Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 31-03-2014 Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11 DATED 31-03-2014 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 31-03-2014 Exhibit P6Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 31-03-2014 TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2007-08. Exhibit P8Exhibit P9Exhibit P10 TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2008-09. TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2009-10. TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2010-11 Exhibit P11 TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2011-12 WP(C) NO. 14678 OF 2021 -6- Exhibit P12TRUE COPY OF THE ASSESSMENT ORDER DATED 10-11-2020 FOR THE YEAR 2012-1310-11-2020 FOR THE YEAR 2012-13 Exhibit P13 TRUE COPY OF THE APPEAL MEMORANDUM FILEDBY THE PETITIONER FOR THE YEAR 2007-08 DATED 19-02-2021 Exhibit P14 TRUE COPY OF THE APPEAL MEMORANDUM FILEDBY THE PETITIONER FOR THE YEAR 2008-09 DATED 19-02-2021 Exhibit P15 TRUE COPY OF THE APPEAL MEMORANDUM FILEDBY THE PETITIONER FOR THE YEAR 2009-10 DATED 19-02-2021 Exhibit P16 TRUE COPY OF THE APPEAL MEMORANDUM FILEDBY THE PETITIONER FOR THE YEAR 2010-11 DATED 19-02-2021. Exhibit P17 TRUE COPY OF THE APPEAL MEMORANDUM FILEDBY THE PETITIONER FOR THE YEAR 2011-12 DATED 19-02-2021 Exhibit P18 TRUE COPY OF THE APPEAL MEMORANDUM FILEDBY THE PETITIONER FOR THE YEAR 2012-13 DATED 19-02-2021 Exhibit P19 TRUE COPY OF THE STAY PETITIONER FILED BY THE PETITIONER FOR THE YEAR 2007-08. Exhibit P20 TRUE COPY OF THE STAY PETITIONER FILED BY THE PETITIONER FOR THE YEAR 2008-09. Exhibit P21 TRUE COPY OF THE STAY PETITIONER FILED BY THE PETITIONER FOR THE YEAR TRUE COPYOF THE STAY PETITIONER FILED BY THE PETITIONER FOR THE YEAR 2009-10. -7- Exhibit P22 Exhibit P23 TRUE COPY OF THE STAY PETITIONER FILED BY THE PETITIONER FOR THE YEAR 2010-11TRUE COPY OF THE STAY PETITIONER FILED BY THE PETITIONER FOR THE YEAR 2011-12 Exhibit P24 TRUE COPY OF THE STAY PETITIONER FILED BY THE PETITIONER FOR THE YEAR 2012-13 Exhibit P25 TRUE COPY OF DEMAND NOTICE DATED 01-07-2021 ISSUED BY THE TAX RECOVERY OFFICER.