Wp(C)/18428/2018 Of M/S.malayalam Communications Ltd v. The Income Tax Officer (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 7TH DAY OF JUNE 2018 / 17TH JYAISHTA, 1940 WP(C).No. 18428 of 2018 PETITIONER(S): 1 M/S.MALAYALAM COMMUNICATIONS LTD.KAIRALI TOWERS, NEAR MLA HOSTEL, PALAYAM,THIRUVANANTHAPURAM - 695 034,REPRESENTED BY ITS MANAGING DIRECTOR,SHRI JOHN BRITTAS.KAIRALI TOWERS, NEAR MLA HOSTEL, PALAYAM,THIRUVANANTHAPURAM - 695 034,REPRESENTED BY ITS MANAGING DIRECTOR,SHRI JOHN BRITTAS. 2 SHRI V.K.MOHAMMED ASHRAF DIRECTOR, M/S.MALAYALAM COMMUNICATIONS LTD.,VEEKAY HOUSE, EDAYUR - P.O., VALANCHERRY,MALAPPURAM - 676 554.VEEKAY HOUSE, EDAYUR - P.O., VALANCHERRY,MALAPPURAM - 676 554. 3 SHRI A.K.MOOSADIRECTOR, MALAYALAM COMMUNICATIONS LTD.,DOOR NO.18/205, REJID VILLA,BEHIND CIVIL STATION, PALAKKAD - 678 001.DIRECTOR, MALAYALAM COMMUNICATIONS LTD.,DOOR NO.18/205, REJID VILLA,BEHIND CIVIL STATION, PALAKKAD - 678 001. 4 SHRI JOHN BRITTASMANAGING DIRECTOR, MALAYALAM COMMUNICATIONS LTD.,APARTMENT NO.7A3, ARTECH CITY,KALYANI, VAZHUTHACAUD,THIRUVANANTHAPURAM - 695 010.MANAGING DIRECTOR, MALAYALAM COMMUNICATIONS LTD.,APARTMENT NO.7A3, ARTECH CITY,KALYANI, VAZHUTHACAUD,THIRUVANANTHAPURAM - 695 010. 5 SHRI P.I.MOHAMMED KUTTYDIRECTOR, MALAYALAM COMMUNICATIONS LTD.,NO.222, K.C.JOSEPH ROAD, PANAMPILLY NAGAR,KOCHI - 682 036.DIRECTOR, MALAYALAM COMMUNICATIONS LTD.,NO.222, K.C.JOSEPH ROAD, PANAMPILLY NAGAR,KOCHI - 682 036. 6 SHRI C.K.KARUNAKARANDIRECTOR, MALAYALAM COMMUNICATIONS LTD.,LAW ROCHELLE, A-ONE, VIDYANAGAR, ERNAKULAM.DIRECTOR, MALAYALAM COMMUNICATIONS LTD.,LAW ROCHELLE, A-ONE, VIDYANAGAR, ERNAKULAM. 7 SHRI M.M.MONAYEEDIRECTOR, MALAYALAM COMMUNICATIONS LTD.,MALIAKKAL VIKAS NAGAR, MARADU - P.O.,ERNAKULAM - 682 304.DIRECTOR, MALAYALAM COMMUNICATIONS LTD.,MALIAKKAL VIKAS NAGAR, MARADU - P.O.,ERNAKULAM - 682 304. 8 SHRI A.VIJAYARAGHAVANDIRECTOR, MALAYALAM COMMUNICATIONS LTD.,"THEJASWINI", HARISREE NAGAR, AYYANTHOLE - P.O.,THRISSUR - 680 003.DIRECTOR, MALAYALAM COMMUNICATIONS LTD.,"THEJASWINI", HARISREE NAGAR, AYYANTHOLE - P.O.,THRISSUR - 680 003. 9 SHRI T.R.AJAYANDIRECTOR, MALAYALAM COMMUNICATIONS LTD,JOSHILA, WEST YAKKARA, PALAKKAD - 678 001.DIRECTOR, MALAYALAM COMMUNICATIONS LTD,JOSHILA, WEST YAKKARA, PALAKKAD - 678 001. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.VANDANA MENON SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT(S): 1. THE INCOME TAX OFFICER (TDS)AYAKKAR BHAWAN, KOWDIAR,THIRUVANANTHAPURAM - 695 003.AYAKKAR BHAWAN, KOWDIAR,THIRUVANANTHAPURAM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 3. THE COMMISSIONER OF INCOME TAX (TDS)AYAKAR BHAWAN, C.R.BUILDINGS, I.S.PRESS ROAD,COCHIN - 682 018.AYAKAR BHAWAN, C.R.BUILDINGS, I.S.PRESS ROAD,COCHIN - 682 018. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: acd APPENDIX PETITIONER(S)' EXHIBITS BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.VANDANA MENON SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT(S): 1. THE INCOME TAX OFFICER (TDS)AYAKKAR BHAWAN, KOWDIAR,THIRUVANANTHAPURAM - 695 003.AYAKKAR BHAWAN, KOWDIAR,THIRUVANANTHAPURAM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 3. THE COMMISSIONER OF INCOME TAX (TDS)AYAKAR BHAWAN, C.R.BUILDINGS, I.S.PRESS ROAD,COCHIN - 682 018.AYAKAR BHAWAN, C.R.BUILDINGS, I.S.PRESS ROAD,COCHIN - 682 018. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: acd APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT-P1: TRUE COPY OF ORDER PASSED U/S.201(1) DATED 27.9.2010 ALONG WITH DEMAND NOTICE BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2010-11.EXHIBIT-P2: TRUE COPY OF MEMORANDUM OF APPEAL DATED 26.10.2010 SUBMITTED BY THE 1ST PETITIONER COMPANY BEFORE THE 2ND RESPONDENT.EXHIBIT-P2(A): TRUE COPY OF STAY PETITION DATED 14.5.2018 SUBMITTED BY THE 1ST PETITIONER COMPANY BEFORE THE 2ND RESPONDENT.EXHIBIT-P3: TRUE COPY OF THE LETTER DATED 1.8.2016 SUBMITTED BEFORE THE 2ND RESPONDENT AT THE TIME HEARING OF APPEAL.EXHIBIT-P4: TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER FOR THE F.Y.2013-14.EXHIBIT-P4(A): TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUTION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 3RD PETITIONER FOR THE F.Y.2013-14.EXHIBIT-P4(B): TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUTION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 4TH PETITIONER FOR THE F.Y.2013-14.EXHIBIT-P4(C): TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUTION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 5TH PETITIONER FOR THE F.Y.2013-14.EXHIBIT-P4(D): TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUTION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 6TH PETITIONER FOR THE F.Y.2013-14.EXHIBIT-P4(E): TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUTION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 7TH PETITIONER FOR THE F.Y.2013-14.EXHIBIT-P4(F): TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUTION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 8TH PETITIONER FOR THE F.Y.2013-14. EXHIBIT-P4(G): TRUE COPY OF PROSECUTION NOTICE F.NO.CIT(TDS)/KOCHI/PROSECUTION/2018-19 DATED 13.4.2018 ISSUED BY THE 3RD RESPONDENT TO THE 9TH PETITIONER FOR THE F.Y.2013-14. EXHIBIT-P5: TRUE COPY OF REPLY DATED 18.5.2018 SUBMITTED BY THE 1ST PETITIONER COMPANY TO THE 3RD RESPONDENT. TRUE COPY P.B. SURESH KUMAR, J. ------------------------------------------- W.P.(C)No. 18428 of 2018 ----------------------------------------------Dated this the 7[th] day of June, 2018 JUDGMENT Challenging Ext.P1 assessment order under Section 201(1) of the Income Tax Act (the Act), the first petitionerpreferred Ext.P2 appeal before the second respondent. Ext.P2(a)is the stay petition preferred by the first petitioner in Ext.P2appeal. The grievance voiced by the petitioners in the writpetition is that though Ext.P2 appeal was heard during 2016,orders are yet to be passed. EXHIBIT-P5: TRUE COPY OF REPLY DATED 18.5.2018 SUBMITTED BY THE 1ST PETITIONER COMPANY TO THE 3RD RESPONDENT. TRUE COPY P.B. SURESH KUMAR, J. ------------------------------------------- W.P.(C)No. 18428 of 2018 ----------------------------------------------Dated this the 7[th] day of June, 2018 JUDGMENT Challenging Ext.P1 assessment order under Section 201(1) of the Income Tax Act (the Act), the first petitionerpreferred Ext.P2 appeal before the second respondent. Ext.P2(a)is the stay petition preferred by the first petitioner in Ext.P2appeal. The grievance voiced by the petitioners in the writpetition is that though Ext.P2 appeal was heard during 2016,orders are yet to be passed. 2.The learned Standing Counsel for the revenuepoints out that Ext.P4 series which are also under challenge areonly notices calling upon the petitioners 2 to 9 to show cause whythey shall not be prosecuted under Section 276B of the Act.According to the learned Standing Counsel, the said notices beingshow cause notices, a writ petition is not maintainable againstthe same. 3.The learned Senior Counsel for the petitionerssubmits that the petitioners are seeking only a direction to the second respondent to dispose of Ext.P2 appeal finally. In so far as Ext.P2 being an appeal preferred bythe petitioners in the year 2010 and in so far as it iscontended by the petitioners that the said appeal was heardfinally during 2016, I deem it appropriate to dispose of thewrit petition directing the second respondent to dispose offinally Ext.P2 appeal within six weeks from the date ofreceipt of a copy of this judgment. It is made clear that theproceedings initiated by the third respondent in terms ofExt.P4 series notices can be continued. Orderedaccordingly. Sd/- P.B. SURESH KUMAR, JUDGE. acd