M/S.A1 SHIFA HOSPITAL PVT.LTD. V. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1.

WP(C)/24670/2012

AI Insights

The case involves M/S Al Shifa Hospital Pvt. Ltd., which filed a writ petition against the Deputy Commissioner of Income Tax and other tax authorities, seeking relief from recovery actions based on assessment orders for three consecutive years. The petitioner had filed appeals and stay petitions against these orders, which were still pending before the Commissioner of Income Tax (Appeals). The primary legal issue was the apprehension of recovery actions while the appeals and stay petitions were under consideration. The court's decision focused on ensuring a timely resolution of the stay petitions to prevent undue financial burden on the petitioner during the appellate process.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755892 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-10-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; P REJINARK; V P NARAYANAN; BOBY SEKHAR; DIVYA RAVINDRAN
• Keywords: Income tax assessment; Recovery Action; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 18TH DAY OF OCTOBER 2012/26TH ASWINA 1934 WP(C).No. 24670 of 2012 (G) ---------------------------------------- PETITIONER: ------------------- M/S.AL SHIFA HOSPITAL PVT.LTD., PERINTHALMANNA, MALAPPURAM, KERALA- 679 322. REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR SHRI.P.UNNEEN. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE, ADVS. SRI.P.REJINARK, SRI.V.P.NARAYANAN, SMT.BOBY M.SEKHAR, SMT.DIVYA RAVINDRAN. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1. CALICUT-673 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, SAN JUAN TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM NORTH, COCHIN-682 018. 3. THE COMMISSIONER OF INCOME TAX (CENTRAL), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, COCHIN-682 011. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C).NO.24670/2012-G: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 22/12/2011 ISSUD BY THE R.1. FOR THE ASSESSMENT YEAR 2007-08. EXT.P.1.A: COPY OF THE ASSESSMENT ORDER DTD. 22/12/2011 ISSUED BY THE R.1. FOR THE ASSESSMENT YEAR 2008-09. EXT.P.1.B: COPY OF THE ASSESSMENT ORDER DTD. 22/12/2011 ISSUED BY THE R.1. FOR THE ASSESSMENT YEAR 2009-10. EXT.P.2: COPY OF THE MEMORANDUM OF APPEAL DTD. 09/01/2012 FOR THE AY 2007-08 FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.2.A: COPY OF THE STAY EPTITION DTD. 09/01/2012 FILED BY THE PETITIONER FOR THE YEAR 2007-08. EXT.P.3: COPY OF THE MEMORANDUM OF APPEAL DTD. 09/01/2012 FILED BY THE PETITIONER FOR THE YEAR 2008-09 BEFORE THE R.2. EXT.P.3.A: COPY OF THE STAY PETITION DTD. 09/01/2012 FILED BY THE PETITIONER FOR THE YEAR 2008-09 BEFORE THE R.2. EXT.P.4: COPY OF THE MEMORANDUM OF APPEAL DTD. 09/01/2012 FILED BY THE PETITIONER FOR THE YEAR 2009-10 BEFORE THE R.2. EXT.P.4.A: COPY OF THE STAY PETITION DTD. 09/01/2012 FILED BY THE PETITIONER FOR THE YEAR 2009-10 BEFORE THE R.2. EXT.P.5: COPY OF THE SHOW CAUSE NOTICE DTD. 08/03/2012 ISSUED BY THE R.1. EXT.P.6: COPY OF THE NOTICE DTD. 09/03/2012 ISSUED BY THE R.1 EXT.P.7: COPY OF THE REPLY DTD. 12/03/2012 GIVEN BY THE PETITIONER BEFORE THE R.1. EXT.P.8: COPY OF THE ORDER DTD. 31/03/2012 ISSUED BY THE R.1. EXT.P.9: COPY OF THE REPRESENTATION DTD. 10/04/2012 SUBMITTED BY THE PETITIONER BEFORE THE R.3. EXT.P.10: COPY OF THE ORDER DTD. 31/05/2012 ISSUED BY THE R.3. EXT.P.11: COPY OF THE LETTER DTD. 13/09/2012 GIVEN by the PETITIONER TO THE R.3. EXT.P.12: COPY OF THE ORDER DTD. 04/10/2012 ISSUED BY THE R.3. EXT.P.13: COPY OF THE ORDER DTD. 09/10/2012 ISSUED BY THE R.1. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. ANTONY DOMINIC, J ........................................ W.P.(C).24670/2012 .............................................. Dated this the 18th day of October, 2012 JUDGMENT Heard the learned senior counsel for the petitioner and the learned Standing Counsel appearing for the respondents 2. Exts.P1, P1(a) and P1(b) are the assessment orders passed against the petitioner under the Income Tax Act for the years 2007-08, 2008-09 and 2009-10. Against these orders, petitioner filed Exts.P2, P3 and P4 appeals and along with the appeals, stay petition evidenced by Exts.P2(a), P3(a) and P4(a) also have been filed. Appeals and the stay petitions are pending consideration of the 2nd respondent. Now apprehending recovery action, the writ petition is filed. 3. Admittedly, appeals and stay petitions are pending consideration of the 2nd respondent. Therefore, I direct the 2nd respondent to pass orders on the stay petitions filed by the petitioner along with Exts.P2, P3 and P4 appeals. This shall be done as expeditiously as possible, at any rate, within eight W.P.(C).24670/12 2 weeks of receipt of a copy of this judgment. In the meantime, steps for recovery of the amount due under Exts.P1, P1(a) and P1(b) will stand stayed. 4. Petitioner will produce a copy of this judgment along with a copy of this writ petition before the 2nd respondent for compliance. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ PA To Judge "