BABY K.K. V. THE INCOME TAX OFFICER

WP(C)/39079/2016

AI Insights

The case involves a writ petition filed by Baby K.K. against the Income Tax Officer, Ward I, and the Commissioner of Income Tax (Appeals) II, concerning a demand notice for tax recovery. The petitioner had previously filed an appeal (Ext.P14) along with a stay petition (Ext.P14(a)) against the demand notice issued by the Income Tax Officer. The petitioner sought relief from the High Court to halt the recovery proceedings during the pendency of the appeal. The court decided not to delve into the merits of the case, emphasizing the need for the appellate authority to address the stay petition promptly and maintain the status quo regarding the recovery proceedings.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 758773 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-12-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: P DEEPTHI; SABU JOHN
• Keywords: Assessment Order; Income Tax; Recovery proceedings; Stay Petition
• Section: 142(1); 143(2); 271(1)(c)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 8TH DAY OF DECEMBER 2016/17TH AGRAHAYANA, 1938 WP(C).No. 39079 of 2016 (H) ------------------------------------------- PETITIONER(S) : --------------------------- BABY K.K., AGED 58 YEARS, S/O. KOCHUKURU, RESIDING AT KULAPPURATHU HOUSE, KADATHY KARA, VELOORKUNNAM VILLAGE, MUVATTUPUZHA TALUK. BY ADVS. SMT.P.DEEPTHI SRI.SABU JOHN RESPONDENT(S) : ---------------------------- 1. THE INCOME TAX OFFICER, WARD I , OFFICE OF THE INCOME TAX OFFICER, THODUPUZHA, IDUKKI DISTRICT, PIN- 686 661. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) II, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) II, PANAMPILLY NAGAR, ERNAKULAM, KOCHI- 36. BY ADV. SRI.K.M.V.P ANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 39079 of 2016 (H) ------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1: COPY OF COMMON JUDGMENT INCLUDING THE LAR NO. 35/1999 DATED 10.02.2006 OF THE SUB COURT, MUVATTUPUZHA. EXHIBIT P2: COPY OF THE DECREE OF THE HON'BLE HIGH COURT IN LAA NO. 538/2006 DATED 11.12.2009. EXHIBIT P3: STATEMENT OF ACCOUNT FROM 23.02.2012 TO 25.08.2012 FROM STATE BANK OF TRAV ANCORE, MUVA TTUPUZHA BRANCH. EXHIBIT P3(A): CERTIFICATE TDS IN LAR 35/1999 DATED 28.12.2013. EXHIBIT P4: COPY OF THE INCOME TAX RETURN FOR THE YEAR 2013-2014 DATED 14.08.2013. EXHIBIT P5: COPY OF THE NOTICE BEARING NO. AZEPK5454D/ITO/W-1/TDPA /15-16 DATED 21.08.2015 UNDER SECTION 142(1) OF THE INCOME TAX ACT. EXHIBIT P5(A): COPY OF THE NOTICE TO THE PETITIONER UNDER SECTION 143(2) OF THE INCOME TAX ACT. EXHIBIT P5(B): COPY OF THE NOTICE TO THE PETITIONER NO. AZEPK5454D/ITO/W-1/TDPA/2015-16 UNDER SECTION 143(2) OF THE INCOME TAX ACT. EXHIBIT P6: COPY OF THE ASSESSMENT ORDER MADE BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014. EXHIBIT P7: COPY OF THE NOTICE UNDER SECTION 271(1)(C) TO THE PETITIONER DATED 06.01.2016. EXHIBIT P8: COPY OF THE CERTIFICATE OF THE VILLAGE OFFICER BEARING NO. 72/16 DATED 12.01.2016. EXHIBIT P9: COPY OF THE CIRCULAR BEARING F.NO. 24011/2009-LRD DATED 13.04.2011. EXHIBIT P10: COPY OF THE BUILDING PERMIT BEARING BA NO. 415/2010-2011 DATED 16.05.2011. EXHIBIT P11: COPY OF THE BUILDING TAX RECEIPT BEARING NO. K.5283904 PAID ON COMPLETION OF THE BUILDING DATED 08.01.2015. EXHIBIT P12: CERTIFICATE OF OWNERSHIP ISSUED FOR THE PURCHASE OF GRANITE DATED 11.05.2013. WP(C).No. 39079 of 2016 (H) ------------------------------------------- EXHIBIT P13: DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT BEARING NO. ITO/WARD/TDPA/ARR. DEMAND/2016-2017 DATED 22.08.2016. EXHIBIT P14: COPY OF THE STA TUTORY APPEAL BEARING NO. CIT(A), KOCHI-2/10567/2015-2016. EXHIBIT P14(A): COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL BEARING NO. ITANO.II A/CIT(A)/W1/TPA/15-16. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.M. SHAFFIQUE, J. =============== W.P. (C) No. 39079 of 2016 ================== Dated this, the 8th day of December, 2016 J U D G M E N T Petitioner has filed Ext.P14 appeal before the 2nd respondent and along with the appeal, petitioner has also filed an application for stay as Ext.P14(a). It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount in terms of Ext.P13 demand notice. 2. Having regard to the fact that an appeal is pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petition on merits within a specified time and in the meantime, the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i) The 2nd respondent shall consider the stay petition filed along with the appeal within a period of one month from the date of receipt of a copy of the judgment. W.P(C) No.39079/16 -:2:- (ii) Until such time, recovery proceedings shall be kept in abeyance. Sd/- A.M. SHAFFIQUE, JUDGE Rp8/12/2016 //True Copy// P.S to Judge "