Wp(C)/19356/2014 Of Shajahan v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 30TH DAY OF JULY 2014/8TH SRAVANA, 1936 WP(C).No. 19356 of 2014 (T) ---------------------------- PETITIONER(S): -------------------------- M. SHAJAHAN, AMINAS, NAGAROOR ROAD, KALLAMBALAM, KALLAMBALAM P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.M.R.RAJESH, SMT.E.S.SANDHYA. RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. CENTRAL CIRCLE-1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, KERA BHAVAN, 6TH FLOOR, SRVHS ROAD, COCHIN-682 016. KERA BHAVAN, 6TH FLOOR, SRVHS ROAD, COCHIN-682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. CENTRAL CIRCLE-1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695 003. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19356 of 2014 (T) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1COPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2007-08.ASSESSMENT YEAR 2007-08. EXT.P1ACOPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2008-09.ASSESSMENT YEAR 2008-09. EXT.P1BCOPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P1CCOPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2010-11.ASSESSMENT YEAR 2010-11. EXT.P1DCOPY OF THE ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2011-12.ASSESSMENT YEAR 2011-12. EXT.P2COPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT.FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2ACOPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT.FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2BCOPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT.FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2CCOPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2010-11 SUBMITTED BEFORE THE SECOND RESPONDENT.FOR THE ASSESSMENT YEAR 2010-11 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2DCOPY OF THE MEMORANDUM OF APPEAL DATED 24/04/2014 FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE SECOND RESPONDENT.FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P3COPY OF THE STAY PETITION DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2007-08.ASSESSMENT YEAR 2007-08. EXT.P3ACOPY OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2008-09.ASSESSMENT YEAR 2008-09. EXT.P3BCOPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P3CCOPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2010-11.ASSESSMENT YEAR 2010-11. EXT.P3DCOPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2011-12.ASSESSMENT YEAR 2011-12. WP(C).No. 19356 of 2014 (T) EXT.P4COPY OF THE ORDER NO.BCRPM6622A/CTRL.CIR-1/TVM/2013-14 DATED 15/05/2014 U/SEC.220 ISSUED BY THE FIRST RESPONDENT.DATED 15/05/2014 U/SEC.220 ISSUED BY THE FIRST RESPONDENT. EXT.P5COPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENTU/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FORTHE ASSESSMENT YEARS 2007-08.U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FORTHE ASSESSMENT YEARS 2007-08. EXT.P3BCOPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P3CCOPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2010-11.ASSESSMENT YEAR 2010-11. EXT.P3DCOPIES OF THE STAY PETITIONS DATED 02/06/2014 FOR THE ASSESSMENT YEAR 2011-12.ASSESSMENT YEAR 2011-12. WP(C).No. 19356 of 2014 (T) EXT.P4COPY OF THE ORDER NO.BCRPM6622A/CTRL.CIR-1/TVM/2013-14 DATED 15/05/2014 U/SEC.220 ISSUED BY THE FIRST RESPONDENT.DATED 15/05/2014 U/SEC.220 ISSUED BY THE FIRST RESPONDENT. EXT.P5COPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENTU/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FORTHE ASSESSMENT YEARS 2007-08.U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FORTHE ASSESSMENT YEARS 2007-08. EXT.P5ACOPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENTU/SEC.220(2) OF THE INCOME T AX ACT, DATED 16/06/2014FOR THE ASSESSMENT YEARS 2008-09.U/SEC.220(2) OF THE INCOME T AX ACT, DATED 16/06/2014FOR THE ASSESSMENT YEARS 2008-09. EXT.P5BCOPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENTU/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014FOR THE ASSESSMENT YEARS 2009-10.U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014FOR THE ASSESSMENT YEARS 2009-10. EXT.P5CCOPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENTU/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2010-11.U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2010-11. EXT.P5DCOPY OF THE ORDERS ISSUED BY THE 3RD RESPONDENTU/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2011-12.U/SEC.220(2) OF THE INCOME TAX ACT, DATED 16/06/2014 FOR THE ASSESSMENT YEARS 2011-12. EXT.P6COPY OF THE DEMAND NOTICE DATED 27/06/2014 FOR THE ASSESSMENT YEAR 2007-08.ASSESSMENT YEAR 2007-08. EXT.P6ACOPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2008-09.ASSESSMENT YEARS 2008-09. EXT.P6BCOPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2009-10.ASSESSMENT YEARS 2009-10. EXT.P6CCOPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2010-11.ASSESSMENT YEARS 2010-11. EXT.P6DCOPY OF THE DEMAND NOTICES DATED 27/06/2014 FOR THE ASSESSMENT YEARS 2011-12.ASSESSMENT YEARS 2011-12. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C) No. 19356 of 2014 (T) ---------------------------------------- Dated this the 30[th] day of July, 2014 JUDGMENT The petitioner is aggrieved with the assessment ordersproduced as per Ext.P1 series for the assessment years2007 - 2008, 2008 - 2009, 2009 - 2010, 2010 - 2011 and2011 - 2012. The petitioner has filed appeals from theabove assessment orders as is evidenced from Ext.P2series of documents. Ext.P3 series, are the stayapplications filed in the said appeals. The petitionerfurther challenges Ext.P5 series of orders, under Section220(2) of the Income Tax Act, 1961. In the context ofpendency of the appeals, the petitioner is aggrieved bythe recovery proceedings initiated, as also the liability ofinterest raised as per Ext.P5 series of orders. 2.In the circumstances of appeals having been filed andstay applications said to be pending before the firstappellate authority, it is only proper that the stayapplications be considered in a time bound manner andstay applications said to be pending before the firstappellate authority, it is only proper that the stayapplications be considered in a time bound manner and W.P.(C) No. 19356 of 2014 (T) the recovery against the petitioner be kept in abeyance till such consideration. There shall be a direction to thesecond respondent, to consider the stay applicationsfiled in Ext.P2 series of appeals within a period of 'sixweeks' from the date of receipt of certified copy of thisjudgment. 2.In the circumstances of appeals having been filed andstay applications said to be pending before the firstappellate authority, it is only proper that the stayapplications be considered in a time bound manner andstay applications said to be pending before the firstappellate authority, it is only proper that the stayapplications be considered in a time bound manner and W.P.(C) No. 19356 of 2014 (T) the recovery against the petitioner be kept in abeyance till such consideration. There shall be a direction to thesecond respondent, to consider the stay applicationsfiled in Ext.P2 series of appeals within a period of 'sixweeks' from the date of receipt of certified copy of thisjudgment. 3.The recovery proceedings pursuant to Ext.P6 series ofdemand notices, shall be kept in abeyance for suchperiod and thereafter shall depend upon the orderspassed by the first appellate authority. However, nointerference can be made of Ext.P5 series of orderssince the interest liability is automatic, in so far as theprovision under Section 220(2) of the Income Tax Act isconcerned.demand notices, shall be kept in abeyance for suchperiod and thereafter shall depend upon the orderspassed by the first appellate authority. However, nointerference can be made of Ext.P5 series of orderssince the interest liability is automatic, in so far as theprovision under Section 220(2) of the Income Tax Act isconcerned. The writ petition is disposed of. Sd/- K.VINOD CHANDRAN,