M/S. DAMAC HOLDINGS PVT. LTD V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I, ERNAKULAM

WP(C)/8044/2012

AI Insights

The case involves M/s. Damac Holdings Pvt. Ltd., which faced assessment orders for the years 2007-08 and 2008-09 from the Deputy Commissioner of Income Tax, Ernakulam. Aggrieved by these orders, the petitioner filed appeals which were heard but not yet decided by the Commissioner of Income Tax (Appeals). Meanwhile, the Tax Recovery Officer issued an attachment notice due to non-payment of the assessed liabilities. The petitioner sought relief from the High Court of Kerala, which resulted in the court directing the appellate authority to expedite the decision on the appeals and temporarily halting further recovery actions.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755942 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-04-2012
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V V ASOKAN; RUKHIYABI KUNHI
• Keywords: Appeal; Assessment Order; Income Tax; Property Attachment; Tax Recovery

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 3RD DAY OF APRIL 2012/14TH CHAITHRA 1934 WP(C).No. 8044 of 2012 (E) -------------------------- PETITIONER(S): ------------- M/S. DAMAC HOLDINGS PVT. LTD, AGED 52 YEARS 32/2241 A, CIVIL LANE ROAD, PALARIVATTOM ERNAKULAM-682035 REPRESENTED BY ITS DIRECTOR-C.BALASUBRAMANIAM. BY ADVS.SRI.V.V.ASOKAN SMT.RUKHIYABI MOHD KUNHI RESPONDENT(S): -------------- 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I, ERNAKULAM CENTRAL CIRCLE-I, ERNAKULAM-682018. 2. COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682018. 3. TAX RECOVERY OFFICER` OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE I, C.R.BUILDINGS, I.S.PRESS ROAD ERNAKULAM-682018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-04-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.8044/12 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY R1 a(AY-2007- 08)DATED 28-12-2009. EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY R1 a(AY-2008- 09)DATED 28-12-2009. EXHIBIT P3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE R2 (AY-2007-08) DATED 6-1-2010. EXHIBIT P4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE R2 (AY-2008-09) DATED 6-1-2010. EXHIBIT P5: TRUE COPY OF THE HEARING NOTICE ISSUED BY THE R2 DATED 8- 9-2011. EXHIBIT P6: TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE R3 DATED 16- 8-2011. EXHIBIT P6(A): TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE R3 DATED 16-8-2011. 34-35. EXHIBIT P7: TRUE COPY OF THE RECEIPT DATED 3-11-2011. EXHIBIT P8: TRUE COPY OF THE ATTACHMENT NOTICE ISSUED BY THE TAX RECOVERY OFFICER DATED 27-12-2011. EXHIBIT P8(A): TRUE COPY OF THE NOTICE ISSUED BY THE R3 DATED 16-2- 2012. EXHIBIT P9: TRUE COPY OF THE REQUEST OF THE PETITIONER DATED 27-2- 2011. EXHIBIT P10: TRUE COPY OF THE COMMUNICATION ISSUED BY THE TAX RECOVERY OFFICER DATED 22-3-2012. //True Copy// PA to Judge Rp ANTONY DOMINIC, J. ================ W.P.(C) NO. 8044 OF 2012 =================== Dated this the 3rd day of April, 2012 J U D G M E N T Exts.P1 and P2 are the assessment orders passed against the petitioner for the assessment years 2007-08 and 2008-09. Aggrieved by these orders, petitioner filed Exts.P3 and P4 appeals. Counsel submits that pursuant to Ext.P5 hearing notice, the appeals were heard by the appellate authority on 29/1/11 and orders in the appeal are awaited. While so, by Ext.P8, some of the properties of the petitioner have been attached on the ground of non payment of the balance liability under Exts.P1 and P2. 2. Standing counsel for the respondents, who has instructions in the matter confirms that the appeals were heard on 29/1/11. Now that the appeals have already been heard, I dispose of the writ petition directing the 2nd respondent to pass orders on Exts.P3 and P4, as expeditiously as possible, at any rate within 8 weeks of receipt of a copy of this judgment. It is directed that in the meanwhile, though the attachment effected as per Ext.P8 will remain in force, further proceedings in the matter will be kept in abeyance. WPC.No.8044/12 :2 : Petitioner will produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for compliance. ANTONY DOMINIC, JUDGE Rp "