Wp(C) v. The Assistant Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THURSDAY, THE 08TH DAY OF APRIL 2021 / 18TH CHAITHRA, 1943WP(C).No.8999 OF 2021(Y) PETITIONER/S: THE DISTRICT LOTTERY OFFICERDISTRICT LOTTERY OFFICE, 3RD FLOOR, KSRTC BUS TERMINAL COMPLEX, THAMPANOOR, THIRUVANANTHAPURAM-695 001 BY GOVERNMENT PLEADER RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)IIIRD FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003 : SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 8th day of April 2021Heard both sides. 2.Learned Government Pleader appearing for the petitionersubmits that the orders under section 201(1) and 201(1A) of theIncome Tax Act 1961, determining the tax liability are challengedby the petitioner by filing statutory appeal (Ext.P4) accompanied bythe Stay petition at Ext.P6. However, during pendency of the appealas well as stay petition, the respondents have issued a letter atExt.P5 intimating initiation of coercive steps for recovery of theamount due under the order at Ext.P3. Hence, according to thelearned Government Pleader, till disposal of the appeal, theproceedings for recovery of the amount needs to be stayed. 3.Learned Standing Counsel appearing for the respondentssubmits that as the said petition is pending before the 2[nd]respondent, the petition can be disposed of with a direction to the2[nd] respondent to dispose of the stay petition expeditiously. 4.In the light of the facts and circumstances of the instantcase, the writ petition is disposed of with the following directions:- The 2[nd] respondent is directed to decide the stay petition atExt.P6 filed in the statutory appeal at Ext.P4 by the petitioner, after following the due process of law within a period of two months fromthe date of communication of this judgment. The petitioner tocooperate with the 2[nd] respondent in disposal of the stay petitionexpeditiously. Till disposal of the stay petition at Ext.P6,proceedings for recovery initiated in pursuant to the Ext.P3assessment order shall be kept in abeyance. The petitioner tofurnish copy of this judgment to the concerned respondent forcompliance. ajt SD/- A.M.BADARJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE PROPOSAL NO.ACIT(TDS)/TVM/TVDDOO245A/201/2020-21 EXHIBIT P2TRUE COPY OF REPLY TO EXHIBIT P1 BEFORE THEFIRST RESPONDENT EXHIBIT P3A TRUE COPY OF THE PROCEEDINGS IMPOSING PENALTY NO.ACIT(TDS)/TVM/TVDDOO245A/201/2020-21 EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL FLED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015 EXHIBIT P5TRUE COPY OF THE LETTER INTIMATING COERCIVESTEPS EXHIBIT P6A TRUE COPY OF THE STAY PETITION ALONG WITHA COVERING LETTERA COVERING LETTER