M/S.CHANDRAGIRI CONSTRUCTION COMPANY V. COMMISSIONER OF INCOME TAX(APPEALS-I)

WP(C)/21936/2011

AI Insights

The case involves M/s. Chandragiri Construction Company, represented by its managing partner, Sri Kunhimahin Haji, who filed a writ petition against the Commissioner of Income Tax (Appeals-I), Kochi, and other income tax officials. The petitioner challenged the recovery actions initiated by the assessing authority concerning disputed tax and penalty assessments for various assessment years, pending the decision on their stay applications filed with the appellate authority. The High Court of Kerala at Ernakulam heard the petition and decided to stay the recovery proceedings until the appellate authority could decide on the stay petitions.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 699647 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-08-2011
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; J R NAVAZ; NIVEDITA KAMATH
• Keywords: Assessment Order; Coercive Recovery; Income Tax; Penalty order; Stay Petition
• Section: 271(1)(c); 271B

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 11TH AUGUST 2011 / 20TH SRAVANA 1933 WP(C).No. 21936 of 2011(N) ---------------------------------------- PETITIONER(S): ----------------------- M/S.CHANDRAGIRI CONSTRUCTION COMPANY P.O. THEKKIL, KASARGOD, REPRESENTED BY ITS MANAGING PARTNER, SRI.KUNHIMAHIN HAJI. BY ADV. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENT(S): -------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS-I), KOCHI-682 018. 2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 CALICUT-673 001. 3. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2, CALICUT-673 001. R1 TO R3 BY ADV. MR.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21936 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-03, DATED 30/11/2007 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXT.P2: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09, DATED 31/12/2010 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXT.P3: COPY OF THE PENALTY ORDER U/S.271(1)(C) FOR THE YEAR 2002-03, DATED 31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P4: COPY OF THE PENALTY ORDER U/S.271(1)(C) FOR THE YEAR 2003-04, DATED 31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P5: COPY OF THE PENALTY ORDER U/S.271(1)(C) FOR THE YEAR 2005-06, DATED 31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P6: COPY OF THE PENALTY ORDER U/S.271B FOR THE YEAR 2005-06, DATED 31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P7: COPY OF THE APPEAL FOR THE A.Y.2002-03 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P8: COPY OF THE APPEAL FOR THE A.Y.2008-09 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P9: COPY OF THE APPEAL FOR THE A.Y.2002-03 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P10: COPY OF THE APPEAL FOR THE A.Y.2003-04 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P11: COPY OF THE APPEAL FOR THE A.Y.2005-06 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P12: COPY OF THE APPEAL FOR THE A.Y.2005-06 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P13: COPY OF THE STAY PETITION FOR THE A.Y.2002-03 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P14: COPY OF THE STAY PETITION FOR THE A.Y.2008-09 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. (P.T.O.) WP(C).No. 21936 of 2011(N) EXT.P15: COPY OF THE STAY PETITION FOR THE A.Y.2002-03 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P16: COPY OF THE STAY PETITION FOR THE A.Y.2003-04 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P17: COPY OF THE STAY PETITION FOR THE A.Y.2005-06 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P18: COPY OF THE STAY PETITION FOR THE A.Y.2005-06 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.21936 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of August, 2011 J U D G M E N T Against Exts.P1 to P6 orders of assessment and imposition of penalty, the petitioner has filed Exts.P7 to P12 appeals along with Exts.P13 to P18 stay petitions before the 1st respondent - First Appellate Authority under the Income Tax Act. The petitioner's grievance is that, the assessing authority is taking steps to recover the disputed tax and penalty before the appellate authority could consider the stay applications. The petitioner seeks stay of recovery pending disposal of the appeals. Having heard the learned Standing Counsel for the Income Tax Department also, I dispose of this writ petition with a direction to the 1st respondent to consider and pass orders on Exts.P13 to P18 stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on W.P.(C)No.21936 of 2011 -2- Exts.P13 to P18 stay petitions, further coercive recovery proceedings shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/ "