Wp(C) v. The Income Tax Officer (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, 1943 WP(C).No.9228 OF 2021(C) PETITIONER/S: THE DISTRICT LOTTERY OFFICERC. BLOCK, GROUND FLOOR, CIVIL STATION (P.O), KOZHIKODE 673 020 BY GOVERNMENT PLEADER RESPONDENT/S: 1THE INCOME TAX OFFICER (TDS) IIIRD FLOOR, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE 673 001 2THE COMMISSIONER OF INCOME TAX (APPEALS) , AAYAKAR BHAVAN, MANANCHIRA KOZHIKODE 673 001 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 2021 Heard both sides. 2.Learned Government Pleader appearing for the petitioner submits that the orders under section 201(1) and 201(1A) of theIncome Tax Act 1961, determining the tax liability are challenged bythe petitioner by filing statutory appeal (Ext.P5) accompanied by theStay petition at Ext.P7. However, during pendency of the appeal aswell as stay petition, the respondents have issued a letter at Ext.P6intimating initiation of coercive steps for recovery of the amount dueunder the order at Ext.P4. Hence, according to the learnedGovernment Pleader, till disposal of the appeal, the proceedings forrecovery 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.P7 filed in the statutory appeal at Ext.P5 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.P7,proceedings for recovery initiated in pursuant to the Ext.P4assessment order shall be kept in abeyance. The petitioner tofurnish copy of this judgment to the concerned respondent forcompliance. ajt SD/- A.M.BADAR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE LETTER NO.ITO(TDS)/CLT/CHND00034G/194B/2017-18 EXHIBIT P2TRUE COPY OF THE REPLY TO EXHIBIT P1 BEFORETHE FIRST RESPONDENTTHE FIRST RESPONDENT EXHIBIT P3A TRUE COPY OF THE SHOW CAUSE NOTICE NO.TDS/CLT/LOTTERY/194B/2018-19NO.TDS/CLT/LOTTERY/194B/2018-19 EXHIBIT P4TRUE COPY OF THE PROCEEDINGS TDS/CLT/DLO-CLT/201(1) & (IA)/FY 2016-17/2018-19CLT/201(1) & (IA)/FY 2016-17/2018-19 EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL FILEDBEFORE THE SECOND RESPONDENT FOR THE FINANCIAL YEAR 2016-2017BEFORE THE SECOND RESPONDENT FOR THE FINANCIAL YEAR 2016-2017 EXHIBIT P6TRUE COPY OF LETTER RECEIVED ON 04.03.2021 FROM INCOME TAX DEPARTMENT, TDS RANGE, KOZHIKKODE DIRECTING TO PAY THE DISPUTED AMOUNT WITHOUT ANY FURTHER DELAYFROM INCOME TAX DEPARTMENT, TDS RANGE, KOZHIKKODE DIRECTING TO PAY THE DISPUTED AMOUNT WITHOUT ANY FURTHER DELAY EXHIBIT P7A TRUE COPY OF THE STAY PETITION ALONG WITHA COVERING LETTERA COVERING LETTER