M/S.ASSAM PLY BOARDS V. THE DEPUTY COMMISSIONER OF INCOME TAX, KOCHI

WP(C)/8613/2016

AI Insights

The case involves Assam Ply Boards, represented by its managing partner M.K. Hassainar, who filed a writ petition against the Deputy Commissioner of Income Tax, Central Circle-2, Kochi. The petitioner sought a stay on the recovery proceedings initiated following the Ext.P3 order under the Income Tax Act, which confirmed certain tax liabilities for several assessment years. The court considered the petitioner's request in light of the impending deadline for filing an appeal against the Ext.P3 order and the recent service of this order.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699228 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-03-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Assessment Order; Income Tax; Recovery proceedings; Stay of recovery
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 8TH DAY OF MARCH 2016/18TH PHALGUNA, 1937 WP(C).No. 8613 of 2016 (B) ------------------------------------- PETITIONER(S): ---------------------- M/S.ASSAM PLY BOARDS, P.P.ROAD, ALLAPRA P.O, PERUMBAVOOR, KERALA-683553, REPRESENTED BY ITS MANAGING PARTNER M.K.HASSAINAR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------------- THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ALFA LIZA BUILDING, OPP: SRV LP SCHOOL CHITTOOR ROAD, KOCHI -682 011. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 8613 of 2016 (B) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2007-08 P1(A) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2008-09 P1(B) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2009-2010 P1(C) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2010-2011 P1(D) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2011-2012 P1(E) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2012-2013 P1(F) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2013-2014 P2 - TRUE COPY OF THE JUDGMENT IN WPC 21211/2015 DT. 14.07.2015 P3 - TRUE COPY OF THE NO.ITA-269,271,270,268,265,266 & 267 CIT(A)-IV COCHI/14- 15 DATED 25.01.2016 PASSED BY THE COMMISSIONER OF INCOE-TAX (APPEALS)-IV, KOCHI P4 - TRUE COPY OF THE LETTER NO.DCIT/CC-2EKM/2015-16 DATED 16.2.2016 ISSUED BY THE RESPONDENT. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.8613 of 2016 ............................................................. Dated this the 8th day of March, 2016 J U D G M E N T The limited prayer of the petitioner, who has been served with Ext.P3 order under the Income tax Act, is for a stay of recovery proceedings till 22.04.2016, which is the time available to him for filling an appeal against Ext.P3 order before the Income Tax Appellate Tribunal. 2. I have heard the learned counsel for the petitioner and also the learned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar and finding that Ext.P3 order was served on the petitioner only recently, and he has time till 22.04.2016 for filing an appeal as per the provisions of the Income Tax Act, I direct that recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment orders shall be kept in abeyance for a period of six -2- W.P.(C). No.8613 of 2016 weeks, so as to enable the petitioner to approach the Income Tax Appellate Tribunal against Ext.P3 order of the 1st appellate authority in the meanwhile. A.K.JAYASANKARAN NAMBIAR JUDGE mns/8.3.16 "