Wp(C)/30024/2014 Of P.k.saheed v. The Deputy Director Of Income Tax (International Taxation)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 12TH DAY OF NOVEMBER 2014/21ST KARTHIKA, 1936 WP(C).No. 30024 of 2014 (C) ---------------------------- PETITIONER(S): -------------------------- P.K. SAHEED, S/O.SHRI B.P. KHADER, T.M.C.XXIV/258, SAFA KOTTOTH, PARAL DESOM, TELLICHERRY-670 671, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER SHRI P.K. RASHEED, S/O.RAHEEM, RESIDING AT TMC/24/258, ''SAFA KOTTOTH HOUSE'', PARAL P.O., THALASSERRY-670 671. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS.SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENT(S): ---------------------------- 1. THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), C.R. BUILDINGS, (INTERNATIONAL TAXATION), C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, KERA BHAVAN, S.R.V.H.S. ROAD, ERNAKULAM, COCHIN-682 016. KERA BHAVAN, S.R.V.H.S. ROAD, ERNAKULAM, COCHIN-682 016. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 30024 of 2014 (C) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1COPY OF THE COMPUTATION OF INCOME AS PER THE RETURNFOR THE ASSESSMENT YEAR 2010-11.FOR THE ASSESSMENT YEAR 2010-11. EXT.P2COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 25/03/2014 PASSED BY THE 1ST RESPONDENTFOR AY-2010-11.NOTICE DATED 25/03/2014 PASSED BY THE 1ST RESPONDENTFOR AY-2010-11. EXT.P3COPY OF THE MEMORANDUM OF APPEAL DATED 19/04/2014FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3ACOPY OF THE STAY PETITION DATED 19/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4COPY OF THE COMMUNICATION F.NO.DDIT/CHN/AKHPP4843M/2014-15 DATED 25/06/2014 RECEIVED FROM THE 1ST RESPONDENT.2014-15 DATED 25/06/2014 RECEIVED FROM THE 1ST RESPONDENT. EXT.P5COPY OF THE COMMUNICATION NO.DDIT(INTL.TAXN)/PKS/ AKHPP4843M/2014-15 DATED 23/10/2014 RECEIVED FROM THE 1ST RESPONDENT.AKHPP4843M/2014-15 DATED 23/10/2014 RECEIVED FROM THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:-NIL. //TRUE COPY// P.A. TO JUDGE P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 30024 of 2014 ~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12[th] day of November, 2014 JUDGMENT Being aggrieved of Ext. P2 assessment order passed by the firstrespondent for the assessment years 2010 - '11, the petitioner hasalready preferred Ext. P3 appeal along with Ext. P3(a) interlocutoryapplication for stay, which are pending consideration before thesecond respondent. Because of the coercive proceedings, thepetitioner is constrained to approach this Court. 2. Heard the learned standing counsel for the respondent aswell, who points out that the petitioner had already approached theassessing authority by filing application under Section 220 (6) of theIncome Tax Act and that Ext. P4 order came to be passed as early ason 25.06.2014, directing the petitioner to clear the liability asmentioned therein. It is stated that the petitioner has not compliedwith the said direction. 3. Considering the facts and circumstances, this Court does notmake any observation with regard to the course and events pursuedby the petitioner in so far as the petitioner is having right of appeal 2. Heard the learned standing counsel for the respondent aswell, who points out that the petitioner had already approached theassessing authority by filing application under Section 220 (6) of theIncome Tax Act and that Ext. P4 order came to be passed as early ason 25.06.2014, directing the petitioner to clear the liability asmentioned therein. It is stated that the petitioner has not compliedwith the said direction. 3. Considering the facts and circumstances, this Court does notmake any observation with regard to the course and events pursuedby the petitioner in so far as the petitioner is having right of appeal against Ext. P2 order and has filed Ext. P3 appeal along with Ext.P3(a) petition for stay, which in fact are to be considered by theappellate authority/second respondent. It is open for the secondrespondent to pass appropriate orders in accordance with law. Inthe said circumstances, there will be a direction to the secondrespondent to pass appropriate orders on Ext. P3(a) petition forstay, in accordance with law, as expeditiously as possible, at anyrate within one month from the date of receipt of a copy of thisjudgment. Coercive proceedings shall be kept in abeyance, tillsuch time. Petitioner shall produce a copy of this judgment along withcopy of the writ petition before the second respondent for furthersteps. The Writ Petition is disposed of. Sd/- kmd P. R. RAMACHANDRA MENON, (JUDGE)