Wp(C)/7612/2018 Of M.j. Lawrence v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 7TH DAY OF MARCH 2018 / 16TH PHALGUNA, 1939 WP(C).No. 7612 of 2018 PETITIONER M.J. LAWRENCE MADATHIPARAMBIL(KADMATTUPARAMBIL), MARADU P.O.,KOCHI, PIN-682 304. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SMT.MARY JOSSY SRI.ACHYUT K PADMARAJ RESPONDENTS: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,ERNAKULAM-682 018. CENTRAL CIRCLE-1,ERNAKULAM-682 018. 2. THE COMMISSIONER OF INCOME TAX(APPEALS), ERNAKULAM-682 018. ERNAKULAM-682 018. BY SRI.SREELAL WARRIAR, C.G.C BY STANDING COUNSEL: SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF THE ORDER DATED 21.12.2017 OF THE 1ST RESPONDENT.EXT.P2: TRUE COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.EXT.P3: TRUE COPY OF THE STAY PETITION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.EXT.P4: TRUE COPY OF THE CHALLANS EVIDENCING THE PAYMENTS DATED 31.1.2018.EXT.P5: TRUE COPY OF THE CHALLANS EVIDENCING THE PAYMENTS DATED 28.2.2018.EXT.P6: TRUE COPY OF THE ORDER DATED 28.2.2018 ISSUED BY THE 1ST RESPONDENT.EXT.P7: TRUE COPY OF THE OFFICE MEMORANDUM DATED 29.2.2016.EXT.P8: TRUE COPY OF THE OFFICE MEMORANDUM DATED 31.7.2017. RESPONDENT'S EXHIBITS:NIL rsr //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.7612 of 2018 --------------------------------------------------------------- Dated this the 7[th] day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income TaxAct (the Act). The self assessment made by the petitionerfor the year 2007-'08 has been revised by the AssessingAuthority invoking the power under Section 143(3), interms of Ext.P1 order. Ext.P1 order has been challenged bythe petitioner in Ext.P2 appeal. Pending disposal of Ext.P2appeal, the petitioner preferred Ext.P3 application invokingsub-section (6) of Section 220 of the Act before theAssessing Authority. Ext.P3 stay petition has now beendisposed of by the Assessing Authority in terms of Ext.P6order. Ext.P6 order is under challenge in the writ petition. : 2 : 2.Heard the learned counsel for the petitioneras also the learned Government Pleader. 3. The case of the petitioner is that in terms of various circulars issued by the Central Board of Direct Taxes(CBDT), the petitioner is liable to pay only 20% for thepurpose of getting stay and the petitioner has alreadydeposited 20% of the tax demanded in terms of Ext.P1 order. 4.The learned Standing Counsel for therespondents submitted, on instructions, that deviations canbe drawn from the directions issued by the CBDT inappropriate cases. Having regard to the facts and circumstances of the case as also the submissions made at the Bar, I deem itappropriate to permit the petitioner to prefer an applicationfor stay before the appellate authority in Ext.P2 appeal,within a week from the date of receipt of a copy of thisjudgment, and directing the appellate authority to passorders on the said stay petition. Ordered accordingly.Needless to say that the order passed by the appellate W.P.(c).No.7612 of 2018 authority on the stay petition will govern the matter.Needless also to say that till orders are passed on theapplication for stay directed to be preferred by thepetitioner, further proceedings for realization of the amountscovered by Ext.P1 order shall be deferred. rsr Having regard to the facts and circumstances of the case as also the submissions made at the Bar, I deem itappropriate to permit the petitioner to prefer an applicationfor stay before the appellate authority in Ext.P2 appeal,within a week from the date of receipt of a copy of thisjudgment, and directing the appellate authority to passorders on the said stay petition. Ordered accordingly.Needless to say that the order passed by the appellate W.P.(c).No.7612 of 2018 authority on the stay petition will govern the matter.Needless also to say that till orders are passed on theapplication for stay directed to be preferred by thepetitioner, further proceedings for realization of the amountscovered by Ext.P1 order shall be deferred. rsr Sd/- P.B.SURESH KUMAR JUDGE