Wp(C)/6451/2020 Of Ushadevi Purushothaman v. The Commissioner Of Income Tax (Appeals-Ii)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.6451 OF 2020(F) PETITIONER: USHADEVI PURUSHOTHAMANAGED 70 YEARSW/O.R.VIKKRAMAN, PROPRIETRIX, BELL FOODS, PALLICHAL ROAD, THOPPUMPADY, KOCHI-682005. BY ADV. SRI.ALIAS M.CHERIAN RESPONDENTS: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The grievance of the petitioner in the instant caseis that against the assessment orders passed underSection 143(2), Exts.P1, P6 and P10, the petitioner haspreferred appeals, Exts.P3, P8 and P12 along with anapplication for condonation of delay and the income taxauthorities are insisting for payment of 20% of disputedamount on the basis of the Government circular dated31st July 2017. The aforementioned circular has notbeen appreciated by this Court in a catena of thejudgments and thus urging this Court for issuance ofwrit by directing respondents to decide the appeal andapplication for condonation of delay, including interimprayer without insistence of 20% of the amounts. Having heard the learned counsel for the partiesand apprised the paper book, I dispose of the writpetition with a direction to the appellate authority todecide the appeals and the application for condonationof delay preferred against the assessment orders,Exts.P1, P6 and P10 without insisting 20% of thepayment in accordance with law. Steps for recovery of amounts pertaining to the demand notices shall be keptin abeyance. The stay of the demand is till the decisionon the application for condonation of delay or anyinterim prayer. The writ petition is disposed of. nak Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER ALONG WITHINCOME TAX COMPUTATION FORM DATED 14.12.2017.INCOME TAX COMPUTATION FORM DATED 14.12.2017. EXHIBIT P2TRUE COPY OF NOTICE OF DEMAND DATED 14.12.2017 ISSUED BY 2ND RESPONDENT.14.12.2017 ISSUED BY 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF APPEAL DATED 08.06.2018 FILED BEFORE THE 1ST RESPONDENT.FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P4TRUE COPY OF TAX PAYER COUNTERFOIL DATED27.02.2018 ISSUED FROM STATE BANK OF INDIA.27.02.2018 ISSUED FROM STATE BANK OF INDIA.EXHIBIT P5TRUE COPY OF NOTICE F.NO.ITO/NC WARD 2(5)/2015-16 DATED 14.12.2017 ISSUED BY THE 2ND RESPONDENT.2(5)/2015-16 DATED 14.12.2017 ISSUED BY THE 2ND RESPONDENT.EXHIBIT P6TRUE COPY OF ORDER NO.ITBA/PNL/M/271B/2018-19/1010320751(1)DATED 29.06.2018 ISSUED BY 2ND RESPONDENT.NO.ITBA/PNL/M/271B/2018-19/1010320751(1)DATED 29.06.2018 ISSUED BY 2ND RESPONDENT.EXHIBIT P7TRUE COPY OF NOTICE OF DEMAND NO.ITBA/PNL/M/27IB/156/2018-19/1010320751(1) DATED 29.06.2018 ISSUEDBY 2ND RESPONDENT.NO.ITBA/PNL/M/27IB/156/2018-19/1010320751(1) DATED 29.06.2018 ISSUEDBY 2ND RESPONDENT. EXHIBIT P8TRUE COPY OF APPEAL DATED 05.10.2019 FILED BEFORE THE 1ST RESPONDENT.FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P8(A)TRUE COPY OF FORM NO.35 OF THE APPEAL DATED 08.10.2019 FILED BEFORE THE 1ST RESPONDENT.DATED 08.10.2019 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P9TRUE COPY OF TAX PAYER COUNTERFOIL DATED05.10.2019 ISSUED FROM STATE BANK OF INDIA.05.10.2019 ISSUED FROM STATE BANK OF INDIA.EXHIBIT P10TRUE COPY OF ORDER NO.ITBA/COM/F/17/2019-20/1022261744(1) DATED 13.12.2019 ISSUED BY THE 2ND RESPONDENT.NO.ITBA/COM/F/17/2019-20/1022261744(1) DATED 13.12.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11 EXHIBIT P12 EXHIBIT P12(A) EXHIBIT P13 EXHIBIT P14 TRUE COPY OF NOTICE OF DEMAND DATED NIL ISSUED BY THE 2ND RESPONDENT. TRUE COPY OF APPEAL DATED 13.01.2020 FILED BEFORE THE 1ST RESPONDENT. TRUE COPY OF FORM NO.35 OF THE APPEAL DATED 13.01.2020 FILED BEFORE THE 1ST RESPONDENT. TRUE COPY OF TAX PAYER COUNTERFOIL DATED13.01.2020 ISSUED FROM STATE BANK OF INDIA. EXHIBIT P9TRUE COPY OF TAX PAYER COUNTERFOIL DATED05.10.2019 ISSUED FROM STATE BANK OF INDIA.05.10.2019 ISSUED FROM STATE BANK OF INDIA.EXHIBIT P10TRUE COPY OF ORDER NO.ITBA/COM/F/17/2019-20/1022261744(1) DATED 13.12.2019 ISSUED BY THE 2ND RESPONDENT.NO.ITBA/COM/F/17/2019-20/1022261744(1) DATED 13.12.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11 EXHIBIT P12 EXHIBIT P12(A) EXHIBIT P13 EXHIBIT P14 TRUE COPY OF NOTICE OF DEMAND DATED NIL ISSUED BY THE 2ND RESPONDENT. TRUE COPY OF APPEAL DATED 13.01.2020 FILED BEFORE THE 1ST RESPONDENT. TRUE COPY OF FORM NO.35 OF THE APPEAL DATED 13.01.2020 FILED BEFORE THE 1ST RESPONDENT. TRUE COPY OF TAX PAYER COUNTERFOIL DATED13.01.2020 ISSUED FROM STATE BANK OF INDIA. TRUE COPY OF OFFICE MEMORANDUM F.NO.404/72/93-ITCC DATED 31.07.2017 ISSUED BY GOVERNMENT OF INDIA. //TRUE COPY// P.A TO JUDGE