Wp(C)/4333/2018 Of Martin Puthumana Thomas v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 12TH DAY OF FEBRUARY 2018 / 23RD MAGHA, 1939 WP(C).No. 4333 of 2018 PETITIONER(S) MARTIN PUTHUMANA THOMAS, PROPRIETOR OF M/S.PUTHUMANA GOLD HOUSE, MAIN ROAD, PAYYANNUR-670 307. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT(S): 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KANNUR RANGE, KANNUR-670 006. CIRCLE-1, KANNUR RANGE, KANNUR-670 006. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE -673 001. AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE -673 001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE -673 001. AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE -673 001. R BY SRI.CHRISTOPHER ABRAHAM, SC INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE LETTERS DATED 28.8.2016 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT SEEKING THE REASONS FOR REOPENING THE ASSESSMENT FOR THE AY'S 2010-11 TO 2014-15.EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2010-11.EXHIBIT P2(a) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2011-12.EXHIBIT P2(b) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2012-13.EXHIBIT P2(c) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2013-14.EXHIBIT P2(d) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2014-15.EXHIBIT P3 TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2010-11.EXHIBIT P3(a) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2011-12.EXHIBIT P3(b) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2012-13.EXHIBIT P3(c) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2013-14.EXHIBIT P3(d) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2014-15.EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22.2.2017 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT REJECTING THE STAY PETITION FOR THE AY'S 2010-11 TO 2014-15.EXHIBIT P5 TRUE COPY OF THE CHALLANS EVIDENCING THE PAYMENTS MADE BY THE PETITIONER ON 30.3.2017 AND 13.4.2017. EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY - 2010-11. True copy P.A to Judge P.B.SURESH KUMAR, J. ------------------------------------------------------------------ W.P.C.No.4333 of 2018 ------------------------------------------------------------------- Dated this the 12[th] day of February, 2018 J U D G M E N T EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY - 2010-11. True copy P.A to Judge P.B.SURESH KUMAR, J. ------------------------------------------------------------------ W.P.C.No.4333 of 2018 ------------------------------------------------------------------- Dated this the 12[th] day of February, 2018 J U D G M E N T Petitioner is an asssessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved by Ext.P2series orders, the petitioner preferred Ext.P3 series appealsbefore the third respondent. After having instituted the appeals,the petitioner moved the first respondent for stay of furtherproceedings pursuant to Ext.P2 series orders under sub-section(6) of Section 220 of the Act. Ext.P4 is the order passed by thefirst respondent in this regard. The petitioner sought a review ofExt.P4 order before the second respondent. The applicationpreferred by the petitioner in this regard has been disposed of bythe second respondent in terms of Ext.P7 order granting the staysought by the petitioner on condition that he shall pay 15% of thedisputed demand. Ext.P7 order is under challenge in this writpetition. 2.Heard the learned counsel for the petitioner as WPC.4333/2018 also the learned Standing Counsel for the Income TaxDepartment. 3. It is seen that after the institution of the writ petition, the petitioner preferred Ext.P10 series applications forstay in Ext.P3 series appeals, and the same are pending. In thelight of the said subsequent development, I deem it appropriateto dispose of this writ petition directing the third respondent topass orders on Ext.P10 series applications for stay, untramelledby Exts.P4 and P7 orders. Ordered accordingly. This shall be donewithin two months from the date of receipt of a copy of thisjudgment. Needless to say that till orders are passed on Ext.P10series stay petitions, further proceedings for realization ofamounts covered by Ext.P2 series orders shall be deferred. Sd/- (P.B.SURESH KUMAR, JUDGE) True copy P.A to Judge DG