M/S ARDRA ASSOCIATES V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/17778/2014

AI Insights

The case involves M/s Ardra Associates, represented by its managing partner V. Parameswaran, who filed a writ petition against the Deputy Commissioner of Income Tax, Central Circle-I, and others. The petitioner challenged the assessment orders for the assessment years 2006-07 to 2012-13, which were passed under Section 143(3) of the Income Tax Act. The petitioner had filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals)-I. Meanwhile, coercive proceedings were initiated based on these assessments. The writ petition sought to address the initiation of these proceedings despite the pending appeals and stay petitions.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755754 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-07-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ
• Keywords: Coercive Proceedings; Income tax assessment; Stay Petition
• Section: 143(3); 156; 281B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 11TH DAY OF JULY 2014/20TH ASHADHA, 1936 WP(C).No. 17778 of 2014 (V) ---------------------------- PETITIONER : ----------------------- M/S ARDRA ASSOCIATES CAPITAL TOWER, PATTURAIKKAL, THRISSUR-680 022, REPRESENTED BY ITS MANAGING PARTNER V. PARAMESWARAN. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, AAYAKAR BHAVAN, MANANCHIRA, CALICUT-1 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, SANJUAN TOWERS, ERNAKULAM, COCHIN-682 018 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, CIRCLE-2 (1), THRISSUR-680 001 R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.17778/2014 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2006-07 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(A) COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2007-08 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(B) COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2008-09 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(C) COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2009-10 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(D) COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2010-11 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(E) COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2011-12 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(F) COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2012-13 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P2 COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2006-07 P2(A) COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2007-08 P2(B) COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2008-09 P2(C) COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2009-10 P2(D) COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2010-11 2/- -2- WP(C).NO.17778/2014 P2(E) COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12 P2(F) COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13 P3 COPY OF THE ORDER DATED 24/3/2014 PASSED UNDER SECTION 281B OF THE ACT BY THE 1ST RESPONDENT. P4 COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2006-07 P4(A) COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2008-09 P4(B) COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2009-10 P4(C) COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2010-11 P4(D) COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts K. VINOD CHANDRAN,J. --------------------------------------- W.P (C) No. 17778 of 2014 ---------------------------------------- Dated this the 11th day of July, 2014 JUDGMENT Exts.P-1 to P1-(f) are the assessment orders passed against the petitioner for the year 2006-07 to 2012-13. Against these orders, petitioner filed Exts.P2 to P-2 (f) appeals, which are accompanied by Exts.P-4 to P-4(d) stay petitions, before the 2nd respondent. Appeals and stay petitions are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall consider and dispose of Exts.P-4 to P4(d) stay applications within a period of one W.P (c) No. 17778 of 2014 2 month from today and the coercive proceedings be stayed for the years in which stay applications are filed; until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. K. VINOD CHANDRAN JUDGE DMR/- "