C.MURALEEDHARAN V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/26815/2012

AI Insights

The case involves C. Muraleedharan, a consulting architect, who challenged a conditional stay order (Ext.P10) issued by the Commissioner of Income Tax (Appeals). The stay order required the petitioner to remit 50% of the tax demand to obtain a stay on the recovery of the assessed amounts for several financial years. The petitioner had previously filed appeals against the assessment orders for the years 2004-05 to 2010-11, which were all decided in favor of the tax authorities. The High Court of Kerala, referencing a prior judgment (W.P.(C) No.20243 of 2012), found the condition of remitting 50% of the demand to be onerous and modified it to 30%, thus granting the petitioner relief until the appeals are fully heard.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 765972 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-11-2012
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.20243/2012
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; R S KALKURA
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition; Wealth Tax

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 14TH DAY OF NOVEMBER 2012/23RD KARTHIKA 1934 WP(C).No. 26815 of 2012 (B) --------------------------- PETITIONER(S): ------------- C.MURALEEDHARAN, AGED 59 YEARS CONSULTING ARCHITECT, M/S.MURALEE & ASSOCIATES UDARASIROMANI ROAD, VELLAYAMBALAM THIRUVANANTHAPURAM-695010. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, \"DEVIKRIPA\", PETTAH PALLIMUKKU, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD KOCHI 682016. 3. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, THIRUVANANTHAPURAM. 4. THE MANAGER STATE BANK OF TRAVANCORE, VAZHUTHACAUD THIRUVANANTHAPURAM. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY ADV.SRI.R.S.KALKURA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.26815/2012 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2004-05 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(a): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2005-06 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(b): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2006-07 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(c): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2007-08 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(d): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(e): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(f): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2010-11 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(g): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2004-05 ISSUED BY THE 1ST RESPONDENT FOR WEALTH TAX ASSESSMENT. EXHIBIT-P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05. EXHIBIT-P2(a): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2005-06. EXHIBIT-P2(b): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2006-07. EXHIBIT-P2(c): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2007-08. EXHIBIT-P2(d): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2008-09. EXHIBIT-P2(e): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2009-10. EXHIBIT-P2(f): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2010-11. EXHIBIT-P2(g): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05 AGAINST WEALTH TAX ASSESSMENT. CONTD..2.. WPC NO.26815/2012 --2-- EXHIBIT-P3:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 19.01.12. EXHIBIT-P3(a):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2005-06 ON 19.01.12. EXHIBIT-P3(b):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2006-07 ON 19.01.12. EXHIBIT-P3(c):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2007-08 ON 19.01.12. EXHIBIT-P3(d):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2008-09 ON 19.01.12. EXHIBIT-P3(e):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2009-10 ON 19.01.12. EXHIBIT-P3(f):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2010-11 ON 19.01.12. EXHIBIT-P3(g):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 19.01.12 AGAINST WEALTH TAX ASSESSMENT. EXHIBIT-P4: TRUE COPY OF THE LETTER DATED 25.01.2012 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT-P5: TRUE COPY OF THE NOTICE NO.PAN; ABYPC3793R/CC-1/TVM DATED 14.03.2012 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P6: TRUE COPY OF THE LETTER DATED 23.03.2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT-P7: TRUE COPY OF THE LETTER DATED 26.03.2012 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT-P8: TRUE COPY OF THE NOTICE N.ABYPC3793R/CC-1/TVM/2012-13 DATED 10.08.2012 ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P9: TRUE COPY OF THE JUDGMENT DATED 22.08.2012 IN W.P.(C) NO.20243/2012. EXHIBIT-P10: TRUE COPY OF THE STAY ORDER DATED 10.10.2012 ISSUED BY THE 2ND RESPONDENT. EXHIBIT-P11: TRUE COPY OF THE CHALLAN RECEIPTS DATED 30.10.2012 (6 NOS.) AND DATED 10.11.2012 (ONE NUMBER). RESPONDENTS' EXHIBITS : NIL // TRUE COPY // P.A. TO JUDGE SD ANTONY DOMINIC,J -------------------------------- W.P.(C)No.26815 of 2012 ------------------------------------- Dated this the 14th day of November, 2012 JUDGMENT Petitioner challenges Ext.P10, a conditional stay order passed by the second respondent. 2. Exts.P1 series are the assessment orders passed against the petitioner, against which, the petitioner filed Ext.P2 series of appeals before the second respondent. Along with the appeals, the petitioner filed stay petitions evidenced by Ext.P3 series. Pursuant to the directions of this Court judgment in W.P.(c) No.20243 of 2012, a copy of which is Ext.P9, a stay petition was heard by the Appellate Authority and Ext.P10 order has been passed, granting stay on condition that the petitioner remits 50% of the demand. It is this order, which is under challenge. 3. Although various contentions have been raised by the learned senior counsel for the petitioner, those are issues on merits, which are to be considered at the time W.P.(C).No.26815/2012 : 2 : when the appeal is heard and decided by the appellate authority. Reading of Ext.P10 order shows that the Appellate Authority has noticed the contentions raised by the appellant and it being satisfied of the prima facie case made out has passed the said order. 4. However, having regard to the nature of the contentions raised and also the extend of the liability under the assessment orders, I am inclined to think that the condition requiring remittance of 50% of the demand is too onerous and needs to be modified. Therefore, I direct that condition requiring remittance of 50% will stand modified and if the petitioner remits 30% of the amount due, in instalments as specified in Ext.P10 order, there will be a stay of the recovery pursuant to Ext.P11 series of assessment orders and stay will continue till the appeals are heard. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE ln "