ABDUL KARIM V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/28564/2022

AI Insights

The case involves Abdul Karim, the petitioner, who challenged the garnishee proceedings initiated by the Assistant Commissioner of Income Tax against his accounts at Federal Bank, concerning assessments for the years 2013-14, 2015-16, 2016-17, and 2017-18 under the Income Tax Act, 1961. The petitioner had settled the disputes for the first three years under the Vivad Se Vishwas Scheme and had also made a partial payment for the 2017-18 assessment year while appealing the assessment. The court's decision to suspend further recovery proceedings for 2017-18 was based on the petitioner's compliance with the scheme and partial payment.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 750518 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-10-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; P ANTONY
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; EDATHARA KRISHNAN; MOHAMMED SAVAD; K P K BIJU
• Keywords: Assessment years; Garnishee proceedings; Income Tax; Vivad Se Vishwas Scheme
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 28564 OF 2022 PETITIONER/S: ABDUL KARIM AGED 74 YEARS AL FALAH, VEMBAYAM P.O MANDAPAM, VEMBAYAM THIRUVANANTHAPURAM-695 615, PIN - 695615 BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN MOHAMMED SAVAD K. P.K.BIJU RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 1 (1), TRIVANDRUM-695 003, PIN - 695003 2 FEDERAL BANK BUILDING NO.MPX11696C648 MANIKKAL VILLAGE, M.C. ROAD VEMBAYAM, THIRUVANANTHAPURAM-695 615, PIN - 695615 BY ADVS. CHRISTOPHER ABRAHAM P.PAULOCHAN ANTONY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28564 OF 2022 2 JUDGMENT Petitioner suffered orders of assessment for assessment years 2013-14, 2015-16, 2016-17 and 2017-18 under the provisions of the Income Tax Act, 1961. The petitioner has approached this Court, being aggrieved by garnishee proceedings initiated in respect of the accounts maintained by the petitioner with the Federal Bank (2nd respondent herein). 2. When this matter is taken up for consideration today, it is the submission of the learned counsel appearing for the petitioner that the petitioner has settled the matter under the Vivad Se Vishwas Scheme for the assessment years 2013-14, 2015-16 and 2016-17. It is submitted that in respect of assessment year 2017-18, the petitioner is before the Appellate Authority and the petitioner has also remitted an amount equivalent to 20% of the demand for the assessment year 2017- 18 under Section 220 (6) of the Income Tax Act. It is submitted that since the matters have been settled under Vivad Se Vishwas Scheme for three of the assessment years in question (2013-14, 2015-16 and 2016-17) and since the petitioner has also remitted 20% of the demand for assessment year 2017-18 under Section 220(6) of the Income Tax Act, this writ petition may be closed protecting the petitioner from further demands in respect of the WP(C) NO. 28564 OF 2022 3 assessment year 2017-18. 3. Learned Standing Counsel appearing for the respondent Department does not dispute the fact that the issues in respect of the assessment years 2013-14, 2015-16 and 2016-17 have been settled under the Vivad Se Vishwas Scheme . It is also pointed out that the garnishee proceedings have been withdrawn on 05.09.2022. Learned Standing Counsel also does not dispute the fact that in respect of the demand arising for the assessment year 2017-18, the petitioner has remitted a sum equivalent to 20% of the demand. 4. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Department and noting that the garnishee proceedings have already been withdrawn, this writ petition is disposed of, directing that till the appeal filed by the petitioner in respect of the demand arising for the assessment year 2017-18 is heard and decided, any proceedings for recovery of amounts due in respect of the said assessment year will stand suspended. The writ petition is disposed of as above. Sd/- GOPINATH P., JUDGE ajt WP(C) NO. 28564 OF 2022 4 APPENDIX OF WP(C) 28564/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE APPLICATION FILED BEFORE THE SETTLEMENT COMMISSION BY THE PETITIONER Exhibit P2 TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FOR THE ASSESSMENT YEAR 2013-14. Exhibit P3 TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FOR THE ASSESSMENT YEAR 2015-16 Exhibit P4 TRUE COPY OF THE FORM NO.5 DATED 4.1.2022 FOR THE ASSESSMENT YEAR 2016-17 Exhibit P5 TRUE COPY OF THE ORDER DATED 29.12.2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P6 TRUE COPY OF THE APPEAL DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE STATUTORY APPELLATE AUTHORITY. Exhibit P7 TRUE COPY OF THE STAY PETITION DATED 29.01.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. Exhibit P8 TRUE COPY OF THE CHALLAN DATED 10.2.2020 EVIDENCING THE PAYMENT OF 20% BY THE PETITIONER. Exhibit P8(a) TRUE COPY OF THE NOTICE DATED 13.07.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P9 TRUE COPY OF THE NOTICE DATED 18.08.2022 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT. "