Wp(C)/7195/2012 Of M/S. Prs Hospital v. The Assistant Commissioner Of Income-Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 29TH DAY OF MARCH 2012/9TH CHAITHRA 1934 WP(C).No. 7195 of 2012 (Y) --------------------------------- PETITIONER(S): ------------------- 1. M/S. PRS HOSPITAL, T.C.21/44, KARAMANA, KILLIPPALAM TRIVANDRUM REPRESENTED BY ITS MANAGING PARTNER R.MURUGAN S/O.P.RATNASWAMY, RESIDING AT RAJCOT, THYCAUD TRIVANDRUM-695 003. BY ADVS.SRI.R.S.KALKURA SRI.M.S.KALESH SMT.A.V.PRIYA SRI.HARISH GOPINATH SRI.V.VINAY MENON RESPONDENT(S): --------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (2), TRIVANDRUM - 695 003. CIRCLE - 1 (2), TRIVANDRUM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS-1) TRIVANDRUM-695 003. 3. THE COMMISSIONER OF INCOME TAX TRIVANDRUM CIRCLE, TRIVANDRUM-695 003. BY ADD. SRI.JOSE JOSEPH, SC, FOR INCOME TAX svs THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO. 7195/2012 APPENDIX PETITIONER'S EXHIBITS: P1:COPY OF THE DEED OF PARTNERSHIP DATED 29/3/2010 ENTERED INTO BETWEEN R.MURUGAN AND OTHERS.INTO BETWEEN R.MURUGAN AND OTHERS. P2:COPY OF ASSESSMENT ORDER FOR THE FINANCIAL YEAR 2007-2008 DATED DATED P3:COPY OF ASSESSMENT ORDER FOR THE FINANCIAL YEAR 2008-2009 DATED DATED P4:COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)VIZ.THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2007-2008.PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)VIZ.THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2007-2008. P5:COPY OF THE MEMORANDUM OF APPEAL IN RESPECT OF THE 2008-2009 (ASSESSMENT YEAR S2009-2010) SUBMITTED BEFORE THE 2ND RESPONDENT.2008-2009 (ASSESSMENT YEAR S2009-2010) SUBMITTED BEFORE THE 2ND RESPONDENT. P6:COPY OF THE NOTICE OF DEMAND DATED 30/6/2011 FOR THE ASSESSMENT YEAR 2008-2009.ASSESSMENT YEAR 2008-2009. P7:COPY OF THE NOTICE OF DEMAND DATED 2/12/2011 FOR THE ASSESSMENT YEAR 2009-2010.ASSESSMENT YEAR 2009-2010. P8:COPY OF THE PETITION DATED 31/10/2011 FILED BY THE PETITIONER BEFORE THE JOINT COMMISSIONER OF INCOME TAX FORSTATY OF RECOVERY. PETITIONER BEFORE THE JOINT COMMISSIONER OF INCOME TAX FORSTATY OF RECOVERY. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. ANTONY DOMINIC, J. ================W.P.(C) NO. 7195 OF 2012 =================== Dated this the 29[th] day of March, 2012 J U D G M E N T Petitioner is an assessee under the Income Tax Act. Exts.P2and P3 are the orders of assessment passed against them for2008-09 and 2009-10 assessment years. Against the assessmentorders, petitioner filed Exts.P4 and P5 appeals which are pendingconsideration of the 2[nd] respondent. Along with the assessmentorders, they were issued Exts.P6 and P7 demand notices. Afterthe appeals were filed, petitioner filed Ext.P8 application beforethe 3[rd] respondent seeking stay of recovery of the amounts dueunder Exts.P2 and P3 and according to the learned counsel for thepetitioner, a conditional order was passed requiring the petitionerto pay `5,00,000 each from December, 2011. It is stated that onthat basis, so far `20,00,000 has been paid. 2.Now apprehending coercive action based on Exts.P6and P7, this writ petition has been filed seeking an expeditiousdisposal of the appeals keeping the recovery proceedings inabeyance. 3.I heard the learned standing counsel appearing for the respondents who points out that about `1.14 crores is the liabilityof the petitioner under Exts.P2 and P3. 2.Now apprehending coercive action based on Exts.P6and P7, this writ petition has been filed seeking an expeditiousdisposal of the appeals keeping the recovery proceedings inabeyance. 3.I heard the learned standing counsel appearing for the respondents who points out that about `1.14 crores is the liabilityof the petitioner under Exts.P2 and P3. 4.Admittedly, Exts.P4 and P5 appeals filed by thepetitioner are pending consideration of the 2[nd] respondent.Therefore, it is incumbent on the part of the 2[nd] respondent toconsider the same with notice to the petitioner and asexpeditiously as possible. 5.In the meantime, subject to the petitioner remitting anamount of `25,00,000, recovery of balance tax due under Exts.P2and P3 will stand stayed. Payment shall be made before15/4/2012. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE