Wp(C)/4076/2014 Of Noorul Islam College Of Dental Science v. The Assistant Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 14TH DAY OF FEBRUARY 2014/25TH MAGHA, 1935 WP(C).No. 4076 of 2014 (H) --------------------------- PETITIONER : ---------- NOORUL ISLAM COLLEGE OF DENTAL SCIENCE, NIMS MEDICITY, ARALUMMOODU.P.O., THIRUVANANTHAPURAM-695123 REPRESENTED BY ITS CHAIRMAN. DR. A.P. MAJEED KHAN. BY ADVS.SRI.KMV.PANDALAI SMT.S.HEMALATHA RESPONDENTS : ----------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695003. AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695003. 2. THE JOINT COMMISSIONER OF INCOME TAX (TDS) AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-02-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 4076 of 2014 (H) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1. TRUE COPY OF THE ORDER DATED 28-11-13 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13.RESPONDENT FOR THE ASSESSMENT YEAR 2012-13. P2. TRUE COPY OF THE ORDER DATED 28-11-2013 PASSED BY THE 1STRESPONDENT FOR THE ASSESSMENT YEAR 2013-14.RESPONDENT FOR THE ASSESSMENT YEAR 2013-14. P3. TRUE COPY OF THE ORDER DATED 28-11-13 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15.RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. P4. TRUE COPY OF THE NOTICE NO. TVDN 0067D DATED 28-11-13 ISSUED BY THE 1ST RESPONDEDNT.ISSUED BY THE 1ST RESPONDEDNT. P5. TRUE COPY OF THE RECEIPT FOR PAYMENT OF RS. 2,00,000/- MADE ON 11-12-13.MADE ON 11-12-13. P6. TRUE COPY OF THE LETTER DATED 16-12-13 SENT BY THE PETITIONER.PETITIONER. P7. RESPONDENT.RESPONDENT. TRUE COPY OF THE LETTER DATED 16-12-13 SENT TO THE 1ST P8. ON 1-1-2014.ON 1-1-2014. TRUE COPY OF RECEIPT FOR PAYMENT OF RS 2,00,000/- MADE P9. MADE ON 31-1-2014.MADE ON 31-1-2014. TRUE COPY OF THE RECEIPT FOR PAYMENT OF RS. 2,00,000/- RESPONDENT(S)' EXHIBITS----------------------- : NIL. //TRUE COPY// P.A. TO JUDGE P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 4076 of 2014~~~~~~~~~~~~~~~~~~~~~Dated, this the 14[th] day of February, 2014 JUDGMENT The petitioner has approached this Court with the followingprayers : “i. Issue a writ of mandamus directing the 1st respondent todispose of Ext. P6 and P7 as expeditiously as possible: ii. Issue a writ of mandamus restraining the 1st respondentfrom taking any further steps for recovery of the demandcovered by Exhibits P1, P2 and P3 and order and Ext. P3notice till disposal of Ext. P6 and P7 by the 1[st] respondent,and/or iii. Issue any other writ/order or direction as this Hon'bleCourt may deem fit and proper in the circumstances of thecase. .” 2. The issue involved in this case is with regard to payment ofincome tax under Section 201 (1) and interest under Section 201(1A) of the Act for the assessment years 2012 -'13 to 2014 -'15. 3. The learned counsel for the petitioner submits that out of thetotal liability for a sum of Rs. 17,60,548/-, the petitioner has alreadysatisfied a sum of Rs. 6,00,000/- in three installments as borne byExts. P5, P8 and P9 receipts. The grievance of the petitioner is that though petitioner has preferred Exts. P6 and P7 representations,seeking for installment facility to remit the balance amount, theyare still to be considered and hence before this Court, seeking forsome breathing time to effect the payment. 4. Heard the learned standing counsel for the respondent aswell. 2. The issue involved in this case is with regard to payment ofincome tax under Section 201 (1) and interest under Section 201(1A) of the Act for the assessment years 2012 -'13 to 2014 -'15. 3. The learned counsel for the petitioner submits that out of thetotal liability for a sum of Rs. 17,60,548/-, the petitioner has alreadysatisfied a sum of Rs. 6,00,000/- in three installments as borne byExts. P5, P8 and P9 receipts. The grievance of the petitioner is that though petitioner has preferred Exts. P6 and P7 representations,seeking for installment facility to remit the balance amount, theyare still to be considered and hence before this Court, seeking forsome breathing time to effect the payment. 4. Heard the learned standing counsel for the respondent aswell. 5. After hearing both the sides, the petitioner is permittedto clear the liability by way of 'six' equal monthly installments; thefirst of which shall be effected on before the last working day ofFebruary 2014; to be followed by similar installments to be effectedon or before the last working day of succeeding months. Therecovery proceedings stated as being pursued against thepetitioner, pursuant to Exts. P1 to P4 shall be kept in abeyance forthe time being. It is made clear that, if the petitioner commits anydefault in remitting the installments as above, the respondent willbe at liberty to proceed with further steps for realization of theamount from the stage where it stands now. The Writ Petition is disposed of. Sd/- kmd P. R. RAMACHANDRA MENON, (JUDGE)