M/S.DEWA PROJECTS PVT.LTD V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/21900/2012

AI Insights

M/s. Dewa Projects Pvt. Ltd. filed a writ petition against the Assistant Commissioner of Income Tax and the Commissioner of Income Tax (Appeals)-II, challenging the recovery of tax dues under the original and revised assessment orders for the year 2007-08. The petitioner had filed appeals against these orders, which were pending, and also submitted a stay petition to halt the recovery process. The court found that the appellate authority had not yet decided on the stay petition despite reminders for an early decision. Consequently, the court directed the appellate authority to expedite the decision on the stay petition and temporarily halted the recovery proceedings.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755900 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-09-2012
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; P REJINARK; V P NARAYANAN; BOBY SEKHAR
• Keywords: Assessment Order; Income Tax; Re-assessment order; Recovery proceedings; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 20TH DAY OF SEPTEMBER 2012/29TH BHADRA 1934 WP(C).No. 21900 of 2012 (J) --------------------------- PETITIONER: ----------------- M/S.DEWA PROJECTS PVT.LTD, T.C.25/1497,S.S.KOVIL ROAD,THAMPANOOR THIRUVANANTHAPURAM-695001 REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR SHRI.K.VENUGOPALAN NAIR. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.P.REJINARK SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR RESPONDENTS: ---------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE1(2),ERNAKULAM-682016. 2. THE COMMISSIONER OF INCOME TAX(APPEALS)-II, 6TH FLOOR,KERALA BHAVAN,S.R.V.H.S.ROAD KOCHI-682016. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 21900 of 2012 (J) APPENDIX PETITIONER'S EXHIBITS : EXT-P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2009 FOR 2007-08 ISSUED BY THE IST RESPONDENT EXT-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 30.01.2010 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT-P3 TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 25.10.2011 ISSUED BY THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-1(1). EXT-P4 TRUE COPY OF THE APPEAL DATED 22.12.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT-P5 TRUE COPY OF THE STAY PETITION DATED 05.07.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT . EXT-P6 TRUE COPY OF THE LETTER DATED 05.09.2012 FOR EARLY POSTING DATED 05.09.2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXT-P7 TRUE COPY OF THE ACKNOWLEDGMENT DATED 06.09.2012 OBTAINED OF EXT.P4 FROM THE 2ND RESPONDENT. EXT-P8 TRUE COPY OF THE REPRESENTATION GIVEN BY THE PETITIONER TO THE IST RESPONDENT ON 22.06.2012. EXT-P9 TRUE COPY OF THE ORDER DATED 27.06.2012 ISSUED BY THE IST RESPONDENT. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE BP ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.21900 OF 2012(J) -------------------------------------------------- Dated this the 20th day of September, 2012 J U D G M E N T Ext.P1 is an order of assessment passed against the petitioner for the year 2007-08. Against that oder, they filed Ext.P2 appeal which pending before the 2nd respondent. During the pendency of the appeal, Ext.P3 revised assessment order was passed which is also appealed against by filing Ext.P4 before the 2nd respondent. Alongh with the appeals, they also filed Ext.P5 stay petition seeking stay of recovery of the tax due under Exts.P1 and P3 and despite a request and its remainder for early orders, orders have not been passed on the stay petition. 2. In the meantime they made an application to the Assessing Officer, on which Ext.P9 order has been passed requiring them to remit Rs.1 crore in installments as indicated therein. In compliance with the said order petitioner paid Rs.10 lakhs and thereafter has filed this writ petition. 3. In this writ petition, the main prayer of the petitioner is to direct the respondents not to recover the amount due under Exts.P1 WPC.No. 21900/2012 :2 : and P3 pending disposal of the appeal. As already seen, Ext.P5 stay petition filed by the petitioner is pending consideration of the appellate authority. 4. Therefore I direct the 2nd respondent appellate authority to pass orders on Ext.P5 stay petition filed by the petitioner with notice to them and in accordance with law as expeditiously as possible. It is directed that in the meanwhile recovery proceedings pursuant to Exts.P1 to P3 will be kept in abeyance. Writ Petition is disposed of as above. (ANTONY DOMINIC) JUDGE vi/ WPC.No. 21900/2012 :3 : "