Wp(C)/30441/2014 Of Mohammed Rafi Syed v. Assistant Director Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 19TH DAY OF NOVEMBER 2014/28TH KARTHIKA, 1936 WP(C).No. 30441 of 2014 (E) ---------------------------- PETITIONER(S): -------------------------- MOHAMMED RAFFI SYED, AGED 43 YEARS, S/O H. SYED, RAJI MANZIL, KADAKAL, MANCODE VILLAGE, MATHIRA P.O., KOTTARAKKARA TALUK, PIN-691 536, NOW RSIDENT INDIAN, HAVING THE ADDRESS P.O BOX 24185, SHARJAH U.A.E, NO. AWJPM 2926L/CC-2/TVM 2009-10. BY ADVS.SMT.C.G.BINDU, SMT.C.G.AJITHA. RESPONDENT(S): ---------------------------- 1. ASSISTANT DIRECTOR OF INCOME TAX (INV), CENTRAL CIRCLE- 2, THIRUVANANTHAPURAM-695 001. CENTRAL CIRCLE- 2, THIRUVANANTHAPURAM-695 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, AAYAKAR BHAVAN, ANNEX BUILDING (4TH FLOOR), KOWDIAR, THIRUVANANTHAPURAM- 695 003. OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, AAYAKAR BHAVAN, ANNEX BUILDING (4TH FLOOR), KOWDIAR, THIRUVANANTHAPURAM- 695 003. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM, KOCHI-682 016. ERNAKULAM, KOCHI-682 016. 4. THE ASSISTANT DIRECTOR OF INCOME TAX, OFFICE OF THE ASSISTANT DIRECTOR OF INCOME TAX, (INTERNATIONAL TAXATION), AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM- 695 003. (INTERNATIONAL TAXATION), AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM- 695 003. BY ADV. SRI.JOSE JOSEPH, SC. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30441 of 2014 (E) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2009. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 01-02-2010.THE 3RD RESPONDENT DATED 01-02-2010. EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 16-02-2010 OF THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE AUTHORIZATION LETTER DATED 25-02-2010SENT BY THE PETITIONER TO THE 2ND RESPONDENT.SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE ORDER UNDER SECTION 220(6) OF INCOMETAX ACT 1961 DATED 15-03-2010 OF THE 2ND RESPONDENT.TAX ACT 1961 DATED 15-03-2010 OF THE 2ND RESPONDENT. EXHIBIT P6 TRUE COPY OF THE REPRESENTATION DATED 21-03-2010 SUBMITTED BEFORE THE 2ND RESPONDENT.SUBMITTED BEFORE THE 2ND RESPONDENT. EXHIBIT P7 TRUE COPY OF THE JUDGMENT DATED 26-03-2010 IN WP(C).NO. 10019/2010.WP(C).NO. 10019/2010. EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 06-04-2010 ISSUED BY THE 2ND RESPONDENT.THE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF THE RECEIPT OF THE PAYMENT OF RS. 26,58,417/0 (RUPEES TWENTY SIX LAKHS FIFTY EIGHT THOUSAND FOUR HUNDRED AND SEVENTEEN ONLY), DATED 19-04-2010.RS. 26,58,417/0 (RUPEES TWENTY SIX LAKHS FIFTY EIGHT THOUSAND FOUR HUNDRED AND SEVENTEEN ONLY), DATED 19-04-2010. EXHIBIT P10 TRUE COPY OF THE LETTER DATED 30-03-2011 SENT BY THE PETITIONER TO THE DEPUTY COMMISSIONER OF INCOME TAX.THE PETITIONER TO THE DEPUTY COMMISSIONER OF INCOME TAX. EXHIBIT P11TRUE COPY OF THE ORDER DATED 26/07/2011 OF THE APPELLATE TRIBUNAL.APPELLATE TRIBUNAL. EXHIBIT P12 TRUE COPY OF THE ORDER DATED 16-09-2011 OF THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P13 TRUE COPY OF THE ORDER DATED 28-03-2012 OF THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P14 TRUE COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BEFORE THE 3RD RESPONDENT.BEFORE THE 3RD RESPONDENT. EXHIBIT P15 TRUE COPY OF THE DEMAND NOTICE DATED 13-05-2014 SENT BY THE 4TH RESPONDENT.BY THE 4TH RESPONDENT. WP(C).No. 30441 of 2014 (E) EXHIBIT P16 TRUE COPY OF THE REPLY TO EXHIBIT P15 SENT BY THE PETITIONER DATED 23-05-2014. EXHIBIT P17 TRUE COPY OF THE NOTICE OF THE 4TH RESPONDENT DATED 11-08-2014. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. EXHIBIT P12 TRUE COPY OF THE ORDER DATED 16-09-2011 OF THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P13 TRUE COPY OF THE ORDER DATED 28-03-2012 OF THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P14 TRUE COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BEFORE THE 3RD RESPONDENT.BEFORE THE 3RD RESPONDENT. EXHIBIT P15 TRUE COPY OF THE DEMAND NOTICE DATED 13-05-2014 SENT BY THE 4TH RESPONDENT.BY THE 4TH RESPONDENT. WP(C).No. 30441 of 2014 (E) EXHIBIT P16 TRUE COPY OF THE REPLY TO EXHIBIT P15 SENT BY THE PETITIONER DATED 23-05-2014. EXHIBIT P17 TRUE COPY OF THE NOTICE OF THE 4TH RESPONDENT DATED 11-08-2014. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. P.R. RAMACHANDRA MENON, J. ..............................................................................W.P.(C)No.30441 OF 2014 .............................................................................. ......................................................................... Dated this the 19[th] November, 2014 J U D G M E N T The petitioner has approached this Court with the followingprayers: “a) issue a writ in the nature of certiorari or other appropriate writ, to callfor all the records leading to Exhibits P13,P15 and P17 and quash Exhibits P13, P15and P17 issued by the respondents. b) issue a writ in the nature of mandamus orother appropriate writ, directing therespondents to desist from proceeding withExhibits P13, P15 and P17 and further directto stop all coercive steps against thepetitioner. c) to declare that the petitioner is not adefaulter in order to impose penalty underSection 271(1) © as he has paid the entireamount due as per the direction in Exhibit P7judgment of this Hon'ble Court. d) to issue appropriate orders or directionsto stay all the further proceedings pursuantto Exhibit P13, P15 and P17 issued by therespondents till the disposal of this writpetition. e) to issue appropriate orders or directionsto dispose of Exhibit P14 appeal pendingbefore the 3[rd]respondent taking into consideration of Exhibit P10 and P12. f) issue appropriate writ, order or directionas this Hon'ble Court may deem fit andproper according to the facts andcircumstances of the case. g) Award cost of this proceedings to thepetitioner.” 2. During the course of the proceedings, the learnedCounsel for the petitioner submits that the entire tax liabilitymulcted upon the shoulders of the petitioner as per Ext.P1 hasalready been satisfied and Ext.P12 'NLC' (No Liability Certificate)has been issued to the petitioner. Despite this, on a finemorning, the petitioner has been served with Ext.P13 passedby the second respondent/Assistant Commissioner of Income Taxwith regard to penalty under Section 271(1)(c) of the IncomeTax Act. The petitioner already moved the appellate authorityby filing Ext.P14. Grievance is with regard to the coerciveproceedings by way of Exts.P15 and P17 , being taken in themeanwhile. The learned Counsel submits that the petitioner hasalready filed an I.A. for stay, though copy of the same is notproduced along with the writ petition. W.P.(C)No.30441 OF 2014 3 3. Heard the learned Standing Counsel for the respondentsas well. W.P.(C)No.30441 OF 2014 3 3. Heard the learned Standing Counsel for the respondentsas well. 4. Considering the sequence of events and also thepresent stage of the proceedings, this Court does not find itnecessary to go into the merits; more so when the matter ispending consideration before the appellate authority. The writpetition is disposed of, directing the appellate authority toconsider and pass appropriate orders in the I.A. for stay, if anypreferred by the petitioner, which shall be done at the earliest atany rate, within one month from the date of receipt of a copy ofthe judgment. Coercive proceedings shall be kept in abeyancetill such time. Petitioner shall produce a copy of the judgmentalong with a copy of the writ petition before the concernedrespondent for further steps. P.R.RAMACHANDRA MENONJUDGE