Wp(C) v. The Income Tax Officer (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 27TH DAY OF APRIL 2021 / 7TH VAISAKHA, 1943WP(C).No.9774 OF 2021(V) PETITIONER: THE DISTRICT LOTTERY OFFICERC.BLOCK, GROUND FLOOR, CIVIL STATION (P.O.), KOZHIKODE - 673 020. BY GOVERNMENT PLEADER SMT.PRIYA SHANAVAS RESPONDENTS: 1THE INCOME TAX OFFICER (TDS)IIIRD FLOOR, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001.IIIRD FLOOR, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673001.AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673001. BY ADV.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 27[th] day of April, 2021 Ext.P7 is a stay petition filed by the writ petitioner before the 2[nd]respondent. 2. The issue relates to a penalty for omission to deduct TDS forthe payments made towards lottery winnings. The 1[st] respondentimposed a penalty of Rs.26,190/- upon the writ petitioner. Ext.P5 appealalong with Ext.P7 stay petition was filed in 2019, and the same ispending consideration. According to the petitioner, there are validcontentions raised by them in the appeal. 3. In view of the pendency of Ext.P5 appeal, I direct the 2[nd]respondent to consider and pass appropriate orders on Ext.P7 staypetition, as expeditiously as possible, at any rate, within a period of threemonths from the date of receipt of a copy of this judgment. All coercivesteps, pursuant to Ext.P4, shall be kept in abeyance till a decision istaken on Ext.P7 stay petition. The writ petition is disposed of as above. Sd/- Bechu Kurian Thomas Judge APPENDIX PETITIONER'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 BEFORE THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE SHOW CAUSE NOTICE NO.TDS/CLT/LOTTERY/194B/2018-19. EXHIBIT P4A TRUE COPY OF THE PROCEEDINGS TDS/CLT/DLO-CLT/201(1)&(IA)/FY 2012-13/2018-19.TDS/CLT/DLO-CLT/201(1)&(IA)/FY 2012-13/2018-19. EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THEFINANCIAL YEAR 2012-2013.FILED BEFORE THE SECOND RESPONDENT FOR THEFINANCIAL YEAR 2012-2013. EXHIBIT P6TRUE COPY OF LETTER RECEIVED ON 04/03/2021FROM INCOME TAX DEPARTMENT, TDS RANGE, KOZHIKODE DIRECTING TO PAY THE DISPUTED AMOUNT WITHOUT ANY FURTHER DELAY.FROM INCOME TAX DEPARTMENT, TDS RANGE, KOZHIKODE DIRECTING TO PAY THE DISPUTED AMOUNT WITHOUT ANY FURTHER DELAY. EXHIBIT P7A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER.WITH A COVERING LETTER. /TRUE COPY/ P.A. TO JUDGE