M/S.CLASSIC CONCEPTS HOMES AND INDIA(P) LTD V. THE ADDITIONAL COMMISSIONER OF INCOME TAX

WP(C)/9043/2014

AI Insights

The case involves M/S Classic Concepts Homes and India(P) Ltd., the petitioner, who is contesting penalty orders levied by the Additional Commissioner of Income Tax (TDS), Kochi, for several financial years. The petitioner had filed appeals and stay petitions against these penalties, which were pending before the Commissioner of Income Tax (Appeals)-III. Despite the pendency of these appeals and petitions, the Additional Commissioner of Income Tax proceeded with coercive steps, issuing notices to the petitioner. The petitioner sought intervention from the High Court to halt these coercive actions until the appeals and stay petitions were resolved.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 761359 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-03-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; M B PRAJITH; DIVYA RAVINDRAN
• Keywords: Coercive Steps; Income Tax; Penalty; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH DAY OF MARCH 2014/7TH CHAITHRA, 1936 WP(C).No. 9043 of 2014 (E) --------------------------- PETITIONER(S): -------------------------- M/S.CLASSIC CONCEPTS HOMES AND INDIA(P) LTD., VI/565, IDA, EDAYAR, BINANIPURAM-P.O., ERNAKULAM DISTRICT, PIN 683 502, REPRESENTED BY ITS MANAGER (HR) AND POWER OF ATTORNEY HOLDER SHRI. VINOD KUMAR SINGH. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS. SRI.M.B.PRAJITH SRI.V.P .NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI, C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM, COCHIN-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 7TH FLOOR, KERALA BUILDING, S.R.V.H.S.ROAD, COCHIN-682 016. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 9043 of 2014 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT-P1: TRUE COPY OF ORDER DATED 15.11.2013 LEVYING PENALTY FOR THE FINANCIAL YEAR 2008-09 PASSED BY THE 1ST RESPONDENT. EXHIBIT-P1(A): TRUE COPY ORDER DATED 15.11.2013 LEVYING PENALTY FOR THE FINANCIAL YEAR 2009-10 PASSED BY THE 1ST RESPONDENT. EXHIBIT-P1(B): TRUE COPY ORDER DATED 15.11.2013 LEVYING PENALTY FOR THE FINANCIAL YEAR 2010-11 PASSED BY THE 1ST RESPONDENT. EXHIBIT-P1(C): TRUE COPY ORDER DATED 15.11.2013 LEVYING PENALTY FOR THE FINANCIAL YEAR 2011-12 PASSED BY THE 1ST RESPONDENT. EXHIBIT-P2: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17.12.2013 FOR THE FINANCIAL YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P2(A): TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17.12.2013 FOR THE FINANCIAL YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P2(B):TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17.12.2013 FOR THE FINANCIAL YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P2(C):TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17.12.2013 FOR THE FINANCIAL YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3: TRUE COPY OF THE STA Y PETITION DATED 17.12.2103 FOR THE FINANCIAL YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3(A): TRUE COPY OF THE STAY PETITION DATED 17.12.2013 FOR THE FINANCIAL YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3(B):TRUE COPY OF THE STAY PETITION DATED 17.12.2013 FOR THE FINANCIAL YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Kss ..2/- ..2... WPC.NO.9043/2014 (E) EXHIBIT-P3(C):TRUE COPY OF THE STAY PETITION DATED 17.12.2013 FOR THE FINANCIAL YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P4: TRUE COPY OF SHOW CAUSE NOTICE DATED 19.3.2014 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2008-09. EXHIBIT-P4(A): TRUE COPY OF THE SHOW CAUSE NOTICE DATED 19.3.2014 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2009-10. EXHIBIT-P4(B): TRUE COPY OF THE SHOW CAUSE NOTICE DATED 19.3.2014 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2010-11. EXHIBIT-P4(C):TRUE COPY OF THE SHOW CAUSE NOTICE DATED 19.3.2014 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2011-12. EXHIBIT-P5: TRUE COPY OF REPLY DATED 24.3.2014 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.C. No.9043 OF 2014 --------------------------------------- Dated this the 28th day of March, 2014. JUDGMENT Being aggrieved of Ext.P1 series orders passed by the first respondent in respect of different assessment years, the petitioner has already preferred Ext.P2 series appeals along with Ext.P3 series petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, as borne by Ext.P4 series notices, which hence are sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext.P2 series petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext.P4 series shall be kept in abeyance till such time. W.P.C.No.9043 OF 2014 2 Petitioner shall produce a copy of this judgment, along with copy of the writ petition, before the second respondent, for further steps. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE sp "