Wp(C)/7378/2009 Of Joseph K.george v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN FRIDAY, THE 2 DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944WP(C) NO. 7378 OF 2009 PETITIONER/S: JOSEPH K.GEORGE, s/o K.K.GEORGE,ANATHANAM HOUSE,KANJIRAPPILLY.BY ADVS.SRI.V.M.KURIANSRI.MATHEW B. KURIANSRI.C.N.SREEKUMARSRI.K.T.THOMAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAXC.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18.2INCOME TAX OFFICER WARD I ERNAKULAMC.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18.3TAX RECOVERY OFFICERRANGE IERNAKULAM.BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: sri.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7378 OF 2009 P.V.KUNHIKRISHNAN, J --------------------------------------- W.P.(C) No. 7378 of 2009 -------------------------------------- Dated this the 2[nd] day of December, 2022 JUDGMENT The above writ petition is filed with following prayers : “(a)Issue a writ of certiorari or other appropriate writ, orderor direction quashing Ext.P11 order passed by the 1[st]respondent and Ext.P9 order passed by the 2[nd] respondent.(b)To declare that the petitioner is not liable to pay the taxdue from the company for the year 1992-93 and 1993-94(c)Grant such other and further reliefs as this Hon'ble Courtmay deem fit to grant in the facts and circumstances of thecase.” 2.This writ petition relates to the payment of tax for theassessment year 1992-93 and 1993-94. The writ petition is filedby the Director of a private limited company. The otherdirectors already filed writ petition before this Court asW.P.(C.) Nos. 22751/2008 and 7360/2009. The same wasdisposed as per judgment dated 12.10.2022. In the same way,this writ petition also can be disposed. WP(C) NO. 7378 OF 2009 3. When this writ petition came up for consideration, it is submitted that as far as the assessment year 1992-93 isconcerned, the entire demand has been settled as per DirectTax Vivad Se Vishwas Rules, 2020. But as far as the disputewith regard to the assessment year 1993-94 is concerned , thematter is pending before the Appellate Tribunal. Therefore,this writ petition can be closed granting liberty to thepetitioner to raise all their contentions before the AppellateTribunal as far as the assessment year 1993-94 is concernedand the demand under Sec. 179(1) can be quashed as far as theassessment year 1992-93 is concerned. Therefore, this writ petition is disposed of in the followingmanner: 1) Exts.P11 and P9 are quashed, as far as the assessment year 1992-93 is concerned. 2) All the other contentions raised in this writ petition basedon the assessment year 1993-94 are left open and thedepartment is free to take appropriate steps based on thedecision of the Tribunal.on the assessment year 1993-94 are left open and thedepartment is free to take appropriate steps based on thedecision of the Tribunal. WP(C) NO. 7378 OF 2009 4 3) The petitioner is free to take appropriate steps in accordance to law based on the decision of the Tribunal. SD/- SKS P.V.KUNHIKRISHNAN JUDGE WP(C) NO. 7378 OF 2009 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE STATEMENT OF INCOME SUBMITTED ALONG WITH THE RETURN FOR THE ASSESSMENT YEAR 1992-93 BEFORE THE ASSESSING AUTHORITY. Exhibit P2 TRUE COPY OF THE ORDER DATED 17.03.2008 ISSUED BY THE 2ND RESPONDENT. Exhibit P3TRUE COPY OF THE SUMMONS DATED 12.10.2004.Exhibit P4TRUE COPY OF THE STATEMENT DATED 4.11.2004SUBMITTED BY THE PETITIONER BEFORE THE 3RDRESPONDENT. Exhibit P5TRUE COPY OF THE NOTICE DATED 13.02.2006.Exhibit P6TRUE COPY OF THE STATEMENT DATED TRUE COPY OF THE STATEMENT DATED 03.03.2006 SUBMITTED BY THE PETITIONER.03.03.2006 SUBMITTED BY THE PETITIONER. Exhibit P7 TRUE COPY OF THE NOTICE DATED 28.11.2006 ISSUED BY THE TAX RECOVERY OFFICER TO THE PETITIONER.ISSUED BY THE TAX RECOVERY OFFICER TO THE PETITIONER. Exhibit P8 WP(C) NO. 7378 OF 2009 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE STATEMENT OF INCOME SUBMITTED ALONG WITH THE RETURN FOR THE ASSESSMENT YEAR 1992-93 BEFORE THE ASSESSING AUTHORITY. Exhibit P2 TRUE COPY OF THE ORDER DATED 17.03.2008 ISSUED BY THE 2ND RESPONDENT. Exhibit P3TRUE COPY OF THE SUMMONS DATED 12.10.2004.Exhibit P4TRUE COPY OF THE STATEMENT DATED 4.11.2004SUBMITTED BY THE PETITIONER BEFORE THE 3RDRESPONDENT. Exhibit P5TRUE COPY OF THE NOTICE DATED 13.02.2006.Exhibit P6TRUE COPY OF THE STATEMENT DATED TRUE COPY OF THE STATEMENT DATED 03.03.2006 SUBMITTED BY THE PETITIONER.03.03.2006 SUBMITTED BY THE PETITIONER. Exhibit P7 TRUE COPY OF THE NOTICE DATED 28.11.2006 ISSUED BY THE TAX RECOVERY OFFICER TO THE PETITIONER.ISSUED BY THE TAX RECOVERY OFFICER TO THE PETITIONER. Exhibit P8 Exhibit P9 Exhibit P10 Exhibit P11 TRUE COPY OF THE REPLY DATED 13.12.2006 SUBMITTED BY PETITIONER BEFORE THE TAX RECOVERY OFFICER.SUBMITTED BY PETITIONER BEFORE THE TAX RECOVERY OFFICER. TRUE COPY OF THE ORDER UNDER SECTION 179(1) ISSUED BY THE INCOME TAX OFFICER DATED 30.04.2007.179(1) ISSUED BY THE INCOME TAX OFFICER DATED 30.04.2007. TRUE COPY OF THE REVISION PETITION DATED 27.09.2007 FILED UNDER SECTION 264 OF THE I.T.ACT. TRUE COPY OF THE ORDER DATED 21.04.2008 PASSED IN REVISION BY THE 1ST RESPONDENT.PASSED IN REVISION BY THE 1ST RESPONDENT.