Wp(C)/8681/2012 Of Thomas Muthoot v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 4TH DAY OF APRIL 2012/15TH CHAITHRA 1934 WP(C).No. 8681 of 2012 (I) -------------------------- PETITIONER : -------------------- SHRI. THOMAS MUTHOOT, MUTHOOT HOUSE,KOZHENCHERRY,PATHANAMTHITTA DISTRICT,PIN - 689 641. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR RESPONDENT(S): -------------------------- 1.THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE - 1, ENNIKKATTIL ESTATE,NEAR KSRTC BUS STATION,THIRUVALLA - 689 645.CIRCLE - 1, ENNIKKATTIL ESTATE,NEAR KSRTC BUS STATION,THIRUVALLA - 689 645. 2.THE COMMISSIONER OF INCOME TAX (APPEALS) - 1AYAKKAR BHAVAN, KAWDIAR,THIRUVANANTHAPURAM - 695 003.AYAKKAR BHAVAN, KAWDIAR,THIRUVANANTHAPURAM - 695 003. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-04-2012, ALONG WITH WP(C) NO. 8682/2012 & 8690/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 8681 of 2012 (I) APPENDIX PETITIONER'S EXHIBITS : EXT.P1:COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 27.12.2011FOR THE ASSESSMENT YEAR 2005-06 PASSED BY THE FIRSTRESPONDENT.FOR THE ASSESSMENT YEAR 2005-06 PASSED BY THE FIRSTRESPONDENT. EXT.P1(a):COPY OF -D0- FOR THE ASSESSMENT YEAR 2006-07 PASSED BY THEFIRST RESPONDENT.FIRST RESPONDENT. EXT.P1(b):COPY OF -D0- FOR THE ASSESSMENT YEAR 2007-08 PASSED BY THEFIRST RESPONDENT.FIRST RESPONDENT. EXT.P2:COPY OF APPEAL MEMORANDUM DATED 10.1.2012 FOR THEASSESSMENT YEAR 2005-06 SUBMITTED BY THE PETITIONER BEFORETHE SECOND RESPONDENT.ASSESSMENT YEAR 2005-06 SUBMITTED BY THE PETITIONER BEFORETHE SECOND RESPONDENT. EXT.P2(a):COPY OF -DO- FOR THE ASSESSMENT YEAR 2006-07 SUBMITTED BYTHE PETITIONER BEFORE THE SECOND RESPONDENT.THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P2(b):COPY OF -DO- FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BYTHE PETITIONER BEFORE THE SECOND RESPONDENT.THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P3:COPY OF STAY PETITION DATED 28.3.2012 FOR THE ASSESSMENT YEAR2005-06 SUBMITTED BY THE PETITIONER BEFORE THE SECONDRESPONDENT.2005-06 SUBMITTED BY THE PETITIONER BEFORE THE SECONDRESPONDENT. EXT.P3(a):COPY OF -DO- FOR THE ASSESSMENT YEAR 2006-07 SUBMITTED BYTHE PETITIONER BEFORE THE SECOND RESPONDENT.THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P3(b):COPY OF -DO- FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BYTHE PETITIONER BEFORE THE SECOND RESPONDENT.THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P4COPY OF NOTICE DATED 2.03.2012 ISSUED BY THE FIRST RESPONDENT. (Contd...) WP(C).No. 8681 of 2012 (I) EXT.P5COPY OF REPLY DATED 12.3.2012 GIVEN BY THE PETITIONER TO THEFIRST RESPONDENT. EXT.P6COPY OF CIRCULAR F. NO. 404/10/2009-ITCC) DATED 1.12.2009 ISSUEDBY THE CENTRAL BOARD OF DIRECT TAXES. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn ANTONY DOMINIC, J ....................................................... W.P.(C)s.8681, 8682 & 8690/2012.............................................. Dated this the 4[th] day of April, 2012 JUDGMENT Heard the learned senior counsel for the petitioners and thelearned Standing Counsel appearing for the respondents. 2.In W.P.(C).8681/2012 Ext.P1 series are the assessmentorders issued under the Income Tax Act against the petitionertherein for the assessment years 2005-06, 2006-07 and 2007-08.Copy of the assessment orders are Ext.P1 series. Against theseorders, petitioner therein filed Ext.P2 series of appeals togetherwith Ext.P3 series of stay petitions which are pendingconsideration of the second respondent. While so, Ext.P4 noticeof recovery has been issued and that led the petitioner to file thiswrit petition. W.P.(C)s.8681, 8682 & 8690/2012.............................................. Dated this the 4[th] day of April, 2012 JUDGMENT Heard the learned senior counsel for the petitioners and thelearned Standing Counsel appearing for the respondents. 2.In W.P.(C).8681/2012 Ext.P1 series are the assessmentorders issued under the Income Tax Act against the petitionertherein for the assessment years 2005-06, 2006-07 and 2007-08.Copy of the assessment orders are Ext.P1 series. Against theseorders, petitioner therein filed Ext.P2 series of appeals togetherwith Ext.P3 series of stay petitions which are pendingconsideration of the second respondent. While so, Ext.P4 noticeof recovery has been issued and that led the petitioner to file thiswrit petition. 3.Insofar as W.P.(C).8082/2012 is concerned, the assessmentorders involved are pertaining to the years 2006-07 and 2007-08and Exts.P1 and P1(a) are the assessment orders. Against theseorders, Exts.P2 and P2(a) appeals have been filed together withExts.P3 and P3(a) stay petitions. Appeals and Stay petitions arepending before the second respondent and while so, Ext.P4 notice of recovery has been issued. 4.In W.P.(C).8690/2012, Ext.P1 series of assessment ordersunder the Income Tax Act have been issued against the petitionertherein for the assessment years 2005-06, 2006-07 and 2007-08.Here again, Ext.P2 series of appeals have been filed and Ext.P3series are the stay petitions. Appeals and stay petitoins arepending before the second respondent. Meanwhile, recoveryproceedings have been initiated by Ext.P4 notice. It is in thesecircumstances, the writ petition is filed. 5.Learned senior counsel for the petitioners contended that inthe light of Ext.P6 Circular issued by the CBDT, recoveryproceedings now initiated are totally unwarranted. 6.Learned Standing Counsel appearing for the respondentssought to justify the recovery proceedings. From the above factsit is evident that the statutory appeals filed by the petitionersagainst the orders of assessment together with stay petitions arepending before the Appellate authority, the second respondent inthese writ petitions. 7.Taking note of the above, I dispose of these writ petitionsdirecting the Appellate authority, the second respondent in thesewrit petitions, to consider and pass orders on Ext.P3 series inW.P.(C).8681/2012, Exts.P3 and P3(a) in W.P.(C).8682/2012 andExt.P3 series in W.P.(C).8690/2012 which are the stay petitionsfiled by the respective petitioners along with the respectiveappeals. This the Appellate authority shall do with notice to theparties concerned and as expeditiously as possible at any ratewithin four weeks of receipt of a copy of this judgment. It isdirected that in the meanwhile, recovery proceedings pursuant toExt.P4 notices in these writ petitions will stand stayed. Petitioners shall produce a copy of this judgment along witha copy of the writ petitions before the Appellate authority forcompliance. ANTONY DOMINIC,Judge mrcs